Manager typology from the aspect of accounting information use in strategic decision making

Abstract

The use of accounting information in strategic management represents an approach to management based on information on all business activities of the company as well as on the information on the whole business system. The aim of strategic management is to provide the company with the desired position on the market, to ensure a more efficient use of the available resources as well as comparative advantages as regards competition. Accordingly, the results of strategic management are directly dependent on the type of management and also on the reliability of management accounting information which serves the manager as basis for decision making.