Information Tool (Cost Accounting)


The scale measures the extent to which the primary clients of accounting information use these data as a means of gaining knowledge about their business in the decision-making process.


Confirmatory Factor Analysis Exploratory Factor Analysis General Manager Return Rate Industrial Company 


  1. Aust, R. (1999): Kostenrechnung als unternehmensinterne Dienstleistung, Wiesbaden 1999, pp. 102–103.Google Scholar

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© Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden 2007

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