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The study of the relationship between the quality of
management accounting information and the extent of its use is
the subject of this article. Based on the assumption that the
management accounting is a tool to aid the management in
decision making, if this information is not being utilized for its intended purpose, it could be well argued that it is of no value to
the firm.
In this research it was hypothesized that one of the most important reasons for not using management accounting data in
managerial decision making purposes is the lack of quality of such data. Moreover, that the extent of use of such data was
dependent 011 its perceived quality. The term "quality" was
defined in such a way to include "relevance", "accuracy", "completeness" , and "timeliness".
The results of the hypotheses testing revealed a positive relation between the use of management accounting information
and the perceived quality of such information. It was further found that the extent of the usage was positively correlated with the presence of the quality attributes.