Changing the speed and format of information provision
Examining the temporal decoupling of accounting numbers and their analysis
Introduction
Managers are “people who make decisions about a business, department, […], etc.” (Merriam-Webster Online Dictionary, n.d.) and communicate information to internal and external stakeholders (Barnard, 1938). For those purposes, they rely on managerial information provided by various sources (McLeod and Jones, 1986; Jones et al., 1989) such as management accountants. Historically, management accountants have been recognized by scholars as crucial sources of information due to their prominent professional role (Burns and Baldvinsdottir, 2005). This role has undergone ...
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