The impact of the use of management reports on the effectiveness of decisions: a study with managers of a supermarket company
Abstract
The purpose of this study is to verify the relationships between the facilitating dimension of the use of management reports, decision making and decision effectiveness, as well as to identify differences in the way reports are used in view of different characteristics of the managers of a supermarket company. The paper innovates by studying in an integrated way the relationships between different aspects of the management control system (facilitating dimension and intensity of use) and different dimensions of decisions (speed and quality). A survey was applied to 77 store managers of a retail organization. The results show that there is a positive and significant statistical relationship between the facilitating dimension of the management reports and the intensity of their use. In addition, the intensity of use is positively associated with both the speed and quality of the decision. The results still suggest that the high decision speed is positively related to better non-monetary performances, but the statistic of this relation is not significant. The negative relation between speed and quality of the decision was not validated statistically.
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