Asian Journal of Research in Business Economics and Management
Year : 2012, Volume : 2, Issue : 8
First page : ( 204) Last page : ( 216)
Print ISSN : 0000-0000. Online ISSN : 2249-7307.

Use of management accounting information system in support of managerial decisions: The case of medium and large- sized printing companies in Ethiopia

Prof. Rani D. Lalithia*, Kidane Fitsum**

*Ph.D Research Scholar, Department of Commerce and Management Studies, Andhra University, Visakhapatnam, India.

**Department of Commerce and Management Studies, Andhra University, Visakhapatnam, India.

Abstract

This present study aims to make some contributions to the currently limited knowledge on this subject, and aims to offer some relevant insights into the daily practice of management accounting in Ethiopia printing industries. In this study, exploratory and descriptive research designs are applied. The study focuses on large and medium sized units with over 30 employees or annual sales 1.5 million birr ($90,000), because it can be assumed that a systematic management accounting information system (MAIS) is little used by smaller units. Stratified random sampling approach was used for sample selection. A triangulated approach to data collection was adopted in this study utilizing a mail and hand delivered survey followed by a number of semi structured interviews. The interviews were intended to improve the richness of the data already collected from the surveys. The results revealed that there is a strong support for the statement that MAIS plays a major role in support of management decisions. The findings are consistent with the organizations’ increased reliance on the use of MAIS in support of managerial tasks, and Managers higher professional ratings after using MAIS.

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Keywords

Decision making, management accounting, MAIS.

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