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\title{Role of Accounting Information in Strategic Decision Making in Manufacturing Industries in Bangladesh}
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             \author[1]{Md. Hafij  Ullah}

             \affil[1]{  International Islamic University Chittagong}

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\date{\small \em Received: 12 December 2013 Accepted: 31 December 2013 Published: 15 January 2014}

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\begin{abstract}
        


Accounting information is a part and parcel of today?s life which is necessary to understand the accurate financial situation of the organization and used as the basis of making strategic decisions. Since strategic decisions have long-term effect on the business and therefore it is important to analyze accounting information for making long-term strategic decisions. The present study is an endeavor to evaluate the usage of accounting information by the decision makers in practices in strategic decision areas. Five strategic decision areas such as basic strategic decision, manufac-turing decision, human resource decision, long term invest-ment decision and marketing decision were considered for the study. The results of the study prove that there is significant relationship between accounting information and strategic decisions and strategic decisions in all the selected areas significantly depend on accounting information and it is also observed from the analysis of the opinion of the respondents that 44.44% of the respondents always use accounting information in making strategic decision in manufacturing industries in Bangladesh.

\end{abstract}


\keywords{accounting information, strategic decision, manufacturing industries, bangladesh.}

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\let\tabcellsep& 	 	 		 
\section[{Introduction}]{Introduction}\par
ccounting information is a part and parcel of today's life which is necessary to understand the accurate financial situation of the organization and used as the basis of making any decisions. Since strategic decisions have long-term effect on the business and therefore it is important to analyze accounting information for making strategic decisions. Accounting information helps managers understanding their tasks more clearly and reducing uncertainty before making their decisions \hyperref[b2]{(Chong, 1996)}. Accounting is sometimes referred to as a means to an end, with the ending being the decision that is helped by the availability of accounting information \hyperref[b0]{(Arneld and Hope, 1990)}. Accounting systems can aid in decision making providing information relevant to the decision and to the decision maker \hyperref[b4]{(Gray, 1996)}. Effective and efficient accounting information plays a central role in management decision making \hyperref[b8]{(Trimisiu Tunji, 2012)}. Accounting information is one type of information recognized as a 'learning machine' that can help to evaluate how objectives might be achieved by quantifying the financial impact of each alternative available to the decision \hyperref[b1]{(Burchell et al., 1980)}. Accounting and financial information are among the most important information widely used in the managerial decisions \hyperref[b6]{(Royaee, Salehi, \& Aseman, 2012)}. Within contemporary economic conditions, a successful manager needs a lot of reliable accounting information in order to be able to make quality business decisions  {\ref (Miko, 1998)}. Economical information especially financial and accounting ones are the information which always managers use in short term and strategic decisions and they may have most application among different variables effective in decision-making and in all types of decisions (Royaee, Salehi, \& Aseman, 2012 and \hyperref[b5]{Hubber, 1990)}.\par
Strategic decisions, when the decision maker aims for long periods of time, allocates all or part of the company's core assets to achieve that goal; such decisions are usually adopted at top management \hyperref[b3]{(Eugenia1 and Tiberiu, 2013)}. Strategic decisions are among the most distinctive decisions in an organization and these are used for determining the goals and direction for long-term company development. Basically top management is involved in these sorts of decisions. They decide on company policy, long-term and annual business plans and the organizational structure, i.e. anything that is linked to the future of the company. A wrong strategic decision have far-reaching, negative effects on the company, which in turn places a lot of responsibility on the shoulders of the strategic decision maker  {\ref (Sikavica, et al.1994)}.\par
In this study, five strategic decision making areas such as basic, manufacturing, human resource, marketing, long-term investment were selected. These strategic decisions making somehow depend on accounting information. Without accounting information manufacturing department can't know what is going on with the production cost and equipment cost. For hiring, training and promotions, human recourse manager somehow depends on accounting information. For developing new product or determining the sales commission, a sales manager needs proper accounting information. Accounting information also helps to take long term investment decisions by giving the proper view of present condition and would be condition of the organization. Though top management needs accounting information in every step to take any sorts of strategic decisions but no significant study were found to be conducted on the role of accounting information in strategic decisions making in manufacturing industries in Bangladesh. Therefore, the study was initiated to evaluate the importance of accounting information in strategic decision making.\par
The remaining parts of the paper were arranged as: part 2 highlights the objectives of the study; part 3 delineates the methodology of the study; part 4 presents the analysis of the findings; part 5 identifies summary of findings; part 6 provides recommendations for improvement of use of accounting information in strategic decision making; part 7 identifies the limitations of the study; part 8 identifies the implications of the study; part 9 highlights the directions to further study and finally the paper concludes with a short conclusion in part 10. 
\section[{II.}]{II.} 
\section[{Objectives of the Study}]{Objectives of the Study}\par
The main objective of the study is to evaluate the role of accounting information in strategic decision making in manufacturing industries in Bangladesh. The specific objectives of the study are: a) To identify the frequency of using accounting information in decision making in manufacturing industries in Bangladesh. b) To know about the effectiveness of accounting information in long-term strategic decisions in Bangladesh. c) To identify the problems in generating accounting information in manufacturing organization in Bangladesh; and d) To recommend suggestions to overcome the identified problems.\par
III. 
\section[{Methodology of the Study}]{Methodology of the Study}\par
The following methodology has been followed in conducting the study: 
\section[{Sources of Data:}]{Sources of Data:}\par
The study basically used primary data collected through opinion survey to evaluate the use of accounting information in making strategic decisions. Sources of Primary Data: Primary data have been collected through questionnaire survey among the Director, Manager, AGM, and Senior officers of the selected Manufacturing industries in Bangladesh. Preparation of Questionnaire: The questionnaire has been prepared based on the relevant literature of the study. Some expert opinion has been taken in preparing the questionnaire. Method of Data Collection: Data has been collected through direct interview method. So there is very low percentage of failure in collecting data.\par
Tools used for Analysis: Statistical Package for the Social Sciences (SPSS) was used for data analysis. Furthermore, mean, percentages, standard deviation and t-test were used to determine the effectiveness of the accounting information in longterm strategic decisions. 
\section[{Hypotheses of the Study:}]{Hypotheses of the Study:}\par
The following hypotheses were taken to be tested under the present study: H 1 : 
\section[{IV.}]{IV.} 
\section[{Findings and Analysis a) Demographic Information of the Respondents}]{Findings and Analysis a) Demographic Information of the Respondents}\par
The demographic information of the respondents is as provided below to depict the basis of the study: Source: Own analysis from the opinion survey during April-May, 2013i. ii. iii. iv. v. vi. 
\section[{b) Use of accounting information in strategic decisions}]{b) Use of accounting information in strategic decisions}\par
Table \hyperref[tab_2]{2} shows the frequency and percentage of using accounting information in strategic decision making. From the analysis, it is observed that 55.56\% respondents use the accounting information frequently and 44.44\% respondents always use accounting information. Source: Own analysis from the opinion survey during April-May, 2013\par
Table \hyperref[tab_3]{3} shows the frequency and percentage of the reason of using accounting information in strategic decision making. It shows that maximum 57.78\% of the respondents use accounting information for increasing The table \hyperref[tab_5]{5} shows that all items as a group have a mean of 3.81, and 0.00\% level of significance (Pvalue), which means that the null hypothesis (H 1 ) is rejected meaning that there is a significant relationship between accounting information and basic strategic decisions in manufacturing industries in Bangladesh.\par
Table \hyperref[tab_6]{6} reveals the frequency and percentage of using accounting information in manufacturing decisions. It also reveals that 60\% of the respondents agreed that they use accounting information in production equipment related decision and 8.89\% disagreed in this regard and 51.11\% of the respondents agreed that they use accounting information in facilities related decision where 11.11\% disagreed. Table  {\ref also} shows that 48.89\% respondents agreed that they use accounting information in production planning and control related decision where 13.33\% strongly agreed. The table provides that 48.89\% respondents agreed that they use accounting information in vertical integration related decision and 6.667\% disagreed in this point.\par
Data also represents that 51.11\% of the respondents strongly agreed that they use accounting information in production cost controlling \& product quality trade off related decision where 6.667\% disagreed. Table \hyperref[tab_7]{7} Shows that all the items have an arithmetic mean greater than 3.00 and p-value is less than 0.05, which means that they are statistically significant and it means that accounting information significantly affect manufacturing decisions in manufacturing industries in Bangladesh. Item No. 5 measures the use of accounting information in production cost controlling \& product quality trade off decisions received the highest arithmetic mean which indicates that it is the most accepted. Item No. 3 measures the use of accounting information in use accounting information in production planning and control decision received the lowest arithmetic mean which indicates that it is the least accepted. 
\section[{ii. Using Accounting information in Manufacturing}]{ii. Using Accounting information in Manufacturing}\par
Decisions related decision and 6.667\% disagreed in this point. Source: Own analysis from the opinion survey during April-May, 2013\par
The above table also depicts that all items as a group have a mean of 3.83 and 0.00\% level of significance (P-value), which means that the null hypothesis (H 2 ) is rejected meaning that there is significant relationship between accounting information and manufacturing decisions in manufacturing industries in Bangladesh.\par
Data in table 8 reveals the frequency and percentage of using accounting information in human resource management decisions. As per the data, 62.22\% of the respondents agreed that they use accounting information in human resources policies related decision and also in promotion, transfer; retrenchment related decision where 11.11\% strongly agreed in this point. Data also provides that 57.78\% respondents agreed that they use accounting information in training and development related decision where 8.88\% strongly agreed. The table indicates that 42.22\% respondents agreed that they use accounting information in organization culture and management style related decision and also in responsibilities determination, performance measurement and reward/ punishment related decisions. Source: Own analysis from the opinion survey during April May, 2013 
\section[{iii. Using Accounting information in HR Management Decisions}]{iii. Using Accounting information in HR Management Decisions}\par
Table \hyperref[tab_9]{9} Shows that all the items have an arithmetic means greater than 3.00 and p-value is less than 0.05, which means that they are statistically significant which means that accounting information significantly affects manufacturing decisions in manufacturing industries in Bangladesh. Among the items, item No. 2 measure the use of accounting information in promotion, transfer, retrenchment related decisions, received the highest arithmetic mean indicating that it is the most accepted whereas item No. 4 measures the use of accounting information in organization culture and management style related decisions, received the lowest arithmetic mean which indicates that it is the least accepted. Source: Own analysis from the opinion survey during April-May, 2013\par
The table shows that all items as a group have a mean of 3.62 and 0.00\% level of significance (Pvalue), which means that this hypothesis (H 3 ) is rejected meaning that there is a significant relationship between accounting information and human resource management related decisions in manufacturing industries in Bangladesh.\par
Table \hyperref[tab_10]{10} shows the frequency and percentage of using accounting information in strategic investment decisions. Data shows that 68.89\% of the respondents agreed that they use accounting information in capital raising (through share issue) related decision whereas 64. 44\% of them agreed that they use accounting information in borrowings (bank and financial institutions) related decision. It also indicates that 75.56\% respondents agreed that they use accounting information in liquidation (repayment of capital) related decision and also in dividend payout related decision. It also represents that 55.56\% respondents agreed that they use accounting information in investment in fixed assets (lease or purchase) related decision where 33.33\% strongly agreed in this case.  
\section[{iv. Using Accounting information in Strategic Investment Decisions}]{iv. Using Accounting information in Strategic Investment Decisions}\par
Table \hyperref[tab_11]{11} Shows that all the items have an arithmetic means greater than 3.00 and p-value is less than 0.05, which means that they are statistically significant which means that accounting information significantly affects manufacturing decisions in manufacturing industries in Bangladesh. Among the items, item No. 5 measure the use of accounting information in investment in fixed assets (lease or purchase) related decisions, received the highest mean which indicates that it is the most accepted whereas item No. 3 measures the use of accounting information in liquidation (repayment of capital) related decisions, received the lowest arithmetic mean which indicates that it is the least accepted.  
\section[{Source: Own analysis from the opinion survey during April-May, 2013}]{Source: Own analysis from the opinion survey during April-May, 2013}\par
The table shows that all items as a group have a mean of 4.04 and 0.00\% level of significance (Pvalue), which means that this hypothesis (H 4 ) is rejected meaning that there is a significant relationship between accounting information and (long-term) investment decisions in manufacturing industries in Bangladesh.\par
Table \hyperref[tab_12]{12} depicts the frequency and percentage of using accounting information in marketing decisions. It shows that 37.78\% respondents agreed that they use accounting information in selling and marketing strategic related decision whereas 37.78\% opined neutrally. The table also reveals that 40\% respondents agreed that they use accounting information in promotional policies related decision whereas 40\% also opined neutrally in this case. The data shows that 46.67\% respondents agreed that they use accounting information in market segmentation related decision and 44. 44\% respondents agreed that they use accounting information in sales commission related decision and 28.89\% strongly agreed in this point. It also provides that 33.33\% respondents were neutral in case of using accounting information in marketing research.  
\section[{v. Using Accounting information in Marketing Decisions}]{v. Using Accounting information in Marketing Decisions}\par
Table \hyperref[tab_13]{13} Shows that all the items have an arithmetic means greater than 3.00 and p-value is less than 0.05, which means that they are statistically significant meaning that accounting information significantly affects manufacturing decisions in manufacturing industries in Bangladesh. Out of the items, item No. 4 measures the use of accounting information in sales commission related decisions, received the highest arithmetic mean indicating that it is the most accepted and item No. 5 measures the use of accounting information in marketing research related decisions, received the greater arithmetic mean indicating that it is the least accepted. The table shows that all items as a group have a mean of 3.48 and 0.00\% level of significance (Pvalue), which means that this hypothesis (H 5 ) is rejected meaning that there is a significant relationship between accounting information and marketing decisions in manufacturing industries in Bangladesh. 
\section[{Global Journal of Management and Business Research}]{Global Journal of Management and Business Research}\par
Volume XIV Issue I Version I Year ( ) D Table \hyperref[tab_14]{14} shows the frequency and percentage of the problems of using accounting information in manufacturing organization. It provides that 40\% respondents disagreed and 60\% strongly disagreed that they do not use modern techniques/ instruments/ approaches of accounting. The table reveals that 48.89\% respondents disagreed and 51.11\% strongly disagreed that the higher authority does not use accounting information in strategic decision making process and same the percentage response observed regarding the accounting staff working for this sector is not up to standard. The table finally presents that 46.67\% respondents disagreed and 53.33\% strongly disagreed that the used accounting systems do not keep pace with information technology's requirements.  
\section[{Summary of Findings of the Study}]{Summary of Findings of the Study}\par
The followings are the summary of the findings of the study:\par
a) The analysis of the study proves that there is significant relationship between accounting information and strategic decisions. Strategic decisions in all the selected areas significantly depend on accounting information. b) It is observed from the analysis of the opinion of the respondents that 44.44\% of the respondents always use accounting information in making strategic decision in manufacturing industries in Bangladesh.\par
c) After analyzing the use of accounting information in basic strategic decision, it is found 15.56\% respondents strongly agreed that they use accounting information for setting the organizational objective and 71.11\% respondents agreed that they use accounting information in Core competencies and competitive advantage related decisions.\par
d) The analysis of use of accounting information in manufacturing decisions reveals that 13.33\% respondents don't use accounting information in production planning and control decision and 51.11\% respondent strongly agreed that they use accounting information in production cost controlling \& product quality trade off decisions. e) After analyzing the use of accounting information in Human resource decision, it is found that 8.89\% respondents strongly agreed that they use accounting information in Human resources policies related decisions and 15.56\% disagreed that they use accounting information in responsibilities determination, performance measurement and reward/ punishment related decisions. f) The analysis of the use of accounting information in strategic investment decisions shows that 8.89\% respondents disagreed that they use accounting information in borrowings (bank and financial institutions) related decisions and 75.56\% agreed that they use accounting information in investment in fixed assets (lease or purchase) related decisions. g) From the analysis of the use of accounting information in marketing decisions, it is found that 15.56\% respondents don't use accounting information in selling and marketing strategic related decisions and 28.89\% respondents strongly agreed that they use accounting information in sales commission related decisions. The analysis also provides that use of accounting information in marketing decisions is the lowest followed by manufacturing decisions (64.44\%). h) There is no major problem faced by management of manufacturing organizations in Bangladesh in using the accounting system. They all are using the updated accounting system and maintaining the standard of accounting system. They keep the pace with information and technological requirements.\par
VI. 
\section[{Recommendations of the Study}]{Recommendations of the Study}\par
The following are the recommendations of the study: a) There is some opportunity in increasing the percentage of using accounting information in strategic decision making in manufacturing industries in Bangladesh. Therefore, manufacturing industries should use accounting information always for increasing the accuracy of their decisions. b) Manufacturing organizations should increase the percentage of using accounting information in setting accurate organizational objective.\par
c) The study also recommends that manufacturing organization should increase the uses of accounting information in marketing decisions to increase the sales volume and to take better marketing strategy.\par
d) The study recommends that manufacturing organizations should increase the use of accounting information also in manufacturing decisions. e) Manufacturing organizations should increase the use accounting information in human resource related decisions for increasing the accuracy and effectiveness of the decisions.\par
VII. 
\section[{Limitations of the Study}]{Limitations of the Study}\par
The limitations of the study are as given below: a) The study could not show the whole scenario of the all manufacturing organizations in Bangladesh.\par
Because the sample is chosen from the one region of Bangladesh. That's why the findings and analysis is varying slightly in organization to organization. b) The questionnaire was not understood by some respondent.\par
c) Some respondent did not give enough concentration to understand the significant of analysis. d) More samples could give a better result e) The time was not enough to collect the data from the respondent.\par
VIII. 
\section[{Implications of the Study}]{Implications of the Study}\par
The study will give benefits to the: a) Manufacturing organizations and their decision makers. Because by this study they will know how should they increase the uses of accounting information in their organizations? b) Accountants of the organizations. c) Researchers. From this study they can get some directions and benefits.\par
IX. 
\section[{Directions to Further Study}]{Directions to Further Study}\par
The study gives some direction to the following study: a) Uses of accounting information in short term decision making in manufacturing organizations in Bangladesh.\par
b) The role of accounting information in strategic decision making in service sector in Bangladesh. c) The impact of accounting information on strategic decision.\par
d) The impact of accounting information on organization's financial performance in Bangladesh.\par
X. 
\section[{Conclusion}]{Conclusion}\par
The study revealed that accounting information performs a crucial role on management decisions and organization performance which has been shown to be major force in decision making. This is achieved by implementing the best fundamental concept of accounting suitable for each company. The study also showed that accounting information plays a vital role in taking the effective, accurate and significant strategic decision in manufacturing, human resource, long term investment and marketing related factors. The study also tried to find out the problems of the accounting system facing by the manufacturing organization in Bangladesh. The study got the that accounting information is using by the manufacturing organizations in Bangladesh significantly. And the problem of using accounting system is poor. It is really a satisfactory result for the manufacturing organizations in Bangladesh.  
\section[{PART-II Specific}]{PART-II Specific}\begin{figure}[htbp]
\noindent\textbf{} \par 
\begin{longtable}{P{0.8059500959692898\textwidth}P{0.004894433781190019\textwidth}P{0.021209213051823415\textwidth}P{0.014683301343570057\textwidth}P{0.003262955854126679\textwidth}}
\multicolumn{5}{l}{H 2 : There is no relationship between Accounting}\\
Information\tabcellsep and\tabcellsep Manufacturing\tabcellsep Decisions\tabcellsep in\\
\multicolumn{3}{l}{Manufacturing Industries in Bangladesh.}\tabcellsep \tabcellsep \\
\multicolumn{5}{l}{H 3 : There is no relationship between Accounting}\\
\multicolumn{5}{l}{Information and HR Management Decisions in}\\
\multicolumn{3}{l}{Manufacturing Industries in Bangladesh.}\tabcellsep \tabcellsep \\
\multicolumn{5}{l}{H 4 : There is no relationship between Accounting}\\
\multicolumn{5}{l}{Information and (Long-Term) Investment Decisions in}\\
\multicolumn{3}{l}{Manufacturing Industries in Bangladesh.}\tabcellsep \tabcellsep \\
\multicolumn{5}{l}{H 5 : There is no relationship between Accounting}\\
\multicolumn{5}{l}{Information and Marketing Decisions in Manufacturing}\\
\multicolumn{3}{l}{Industries in Bangladesh.}\tabcellsep \tabcellsep \end{longtable} \par
 
\caption{\label{tab_0}}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{1} \par 
\begin{longtable}{P{0.85\textwidth}}
Factor\end{longtable} \par
 
\caption{\label{tab_1}Table 1 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{2} \par 
\begin{longtable}{P{0.14468085106382977\textwidth}P{0.045212765957446804\textwidth}P{0.15372340425531916\textwidth}P{0.009042553191489361\textwidth}P{0.19893617021276597\textwidth}P{0.1627659574468085\textwidth}P{0.13563829787234044\textwidth}}
Opinion\tabcellsep None\tabcellsep \multicolumn{2}{l}{Rarely Sometimes}\tabcellsep Frequently\tabcellsep Always\tabcellsep Total\\
Frequency\tabcellsep -\tabcellsep -\tabcellsep -\tabcellsep 25 (55.56\%)\tabcellsep 20 (44.44\%)\tabcellsep 45 (100\%)\end{longtable} \par
 
\caption{\label{tab_2}Table 2 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{3} \par 
\begin{longtable}{P{0.4976097178683385\textwidth}P{0.3184169278996865\textwidth}P{0.011990595611285267\textwidth}P{0.021982758620689654\textwidth}}
Opinion\tabcellsep \tabcellsep Frequency\tabcellsep \% in total\\
1) Since other people use\tabcellsep \tabcellsep 0\tabcellsep 0\\
\multicolumn{2}{l}{2) Simply to have a basis of analysis for decision making}\tabcellsep 1\tabcellsep 2.22\\
3) For increasing the accuracy of decisions\tabcellsep \tabcellsep 26\tabcellsep 57.78\\
\multicolumn{2}{l}{4) Decision making is not possible without Accounting information}\tabcellsep 16\tabcellsep 35.56\\
5) Other\tabcellsep \tabcellsep 2\tabcellsep 4.44\\
Total\tabcellsep \tabcellsep 45\tabcellsep 100\\
\multicolumn{2}{l}{Source: Own analysis from the opinion survey during April-May, 2013}\tabcellsep \\
\tabcellsep \multicolumn{3}{l}{they use accounting information in Corporate Growth}\\
\tabcellsep \multicolumn{3}{l}{Strategies related decision where 4.44\% disagreed. The}\\
Table 4 shows the frequency and percentage of\tabcellsep \multicolumn{3}{l}{table proves that 64.44\% respondents agreed that they}\\
using accounting information in basic strategic decision.\tabcellsep \multicolumn{3}{l}{use accounting information in Geographic domain and}\\
It shows that 51.11\% respondents agreed that they use\tabcellsep \multicolumn{3}{l}{Business Unit Composition related decision and 8.89\%}\\
accounting information in corporate vision related\tabcellsep \multicolumn{3}{l}{strongly agreed in this case. Data also prove that}\\
decision and 11.11\% disagreed in this regard. The table\tabcellsep \multicolumn{3}{l}{71.11\% respondents agreed that they use accounting}\\
represents that 66.67\% respondents agreed that they\tabcellsep \multicolumn{3}{l}{information in Core competencies and competitive}\\
use accounting information in Corporate Objectives\tabcellsep \multicolumn{3}{l}{advantage related decision where 6.667\% disagreed in}\\
related decision and 4.44\% disagreed in this case. It\tabcellsep this regard.\tabcellsep \\
also represents that 66.67\% respondents agreed that\tabcellsep \tabcellsep \end{longtable} \par
 
\caption{\label{tab_3}Table 3 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{4} \par 
\begin{longtable}{P{0.04622991347342398\textwidth}P{0.6241038318912238\textwidth}P{0.0819530284301607\textwidth}P{0.01838689740420272\textwidth}P{0.016285537700865264\textwidth}P{0.016285537700865264\textwidth}P{0.03257107540173053\textwidth}P{0.014184177997527811\textwidth}}
Year\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
12\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
Volume XIV Issue I Version I\tabcellsep No 1 2\tabcellsep Item details You use accounting information in Corporate Vision related decisions. You use accounting information in Corporate Objectives related decisions.\tabcellsep Strongly Agree 9 (20\%) 7 (15.56\%)\tabcellsep Agree 23 (51.11\%) 30 (66.67\%)\tabcellsep Neutral 8 (17.78\%) 6 (13.33\%)\tabcellsep Disagre Strongy Disagre 5 (11.11\%) 0 (0\%) 2 (4.44\%) 0 (0\%)\tabcellsep Total 45 (100\%) 45 (100\%)\\
Global Journal of Management and Business Research ( )\tabcellsep \multicolumn{7}{l}{Source: Own analysis from the opinion survey during April-May, 2013 Table 5 Shows that all the items have an arithmetic means greater than 3.00 and p-value is less than 0.05, which means that they are statistically significant, that means, accounting information significantly affects basic strategic decisions in manufacturing industries in Bangladesh. Among the items, item No. 2 measures use of accounting information in corporate objectives related decisions, received the highest arithmetic mean, which indicates that it is the most accepted whereas item No. 4 measures the uses of accounting information in geographic domain and business unit composition related decisions, received the lowest arithmetic mean, this indicates that it is the least accepted. 3 You use accounting information in Corporate Growth Strategies related 4 You use accounting information in 4 (8.89\%) 29 (64.44\%) 7 (15.56\%) 5 (11.11\%) 0 (0\%) 45 (100\%) 5 You use accounting information in Core competencies and competitive advantage related decisions. 4 (8.89\%) 32 (71.11\%) 6 (13.33\%) 3 (6.667\%) 0 (0\%) 45 (100\%) decisions. 6 (13.33\%) 28 (62.22\%) 6 (13.33\%) 5 (11.11\%) 0 (0\%) 45 (100\%)}\end{longtable} \par
  {\small\itshape [Note: D]} 
\caption{\label{tab_4}Table 4 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{5} \par 
\begin{longtable}{P{0.138125\textwidth}P{0.49299999999999994\textwidth}P{0.04675\textwidth}P{0.102\textwidth}P{0.03825\textwidth}P{0.031875\textwidth}}
\multicolumn{2}{l}{i. Using Accounting Information in Basic Strategic}\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\multicolumn{2}{l}{Decisions}\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
No.\tabcellsep Item details\tabcellsep Mean\tabcellsep \multicolumn{3}{l}{Std. deviation t-value P-Value}\\
1\tabcellsep You use accounting information in Corporate Vision related decisions.\tabcellsep 3.8444\tabcellsep .87790\tabcellsep 29.376\tabcellsep 0.000\\
2\tabcellsep You use accounting information in Corporate Objectives related decisions\tabcellsep 3.9111\tabcellsep .70137\tabcellsep 37.408\tabcellsep 0.000\\
3\tabcellsep You use accounting information in Corporate Growth Strategies related decisions\tabcellsep 3.7778\tabcellsep .79455\tabcellsep 31.895\tabcellsep 0.000\end{longtable} \par
  {\small\itshape [Note: Source: Own analysis from the opinion survey during April-May, 2013]} 
\caption{\label{tab_5}Table 5 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{6} \par 
\begin{longtable}{P{0.85\textwidth}}
Source: Own analysis from the opinion survey during April-May, 2013\end{longtable} \par
 
\caption{\label{tab_6}Table 6 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{7} \par 
\begin{longtable}{P{0.019276457883369333\textwidth}P{0.6801835853131749\textwidth}P{0.03488120950323974\textwidth}P{0.04314254859611231\textwidth}P{0.039470842332613394\textwidth}P{0.03304535637149028\textwidth}}
\multicolumn{2}{l}{No. Item details}\tabcellsep Mean\tabcellsep Std.\tabcellsep t-value\tabcellsep P-Value\\
\tabcellsep \tabcellsep \tabcellsep deviation\tabcellsep \tabcellsep \\
1\tabcellsep You use accounting information in Production\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep Equipment related decisions (that is, Degree of\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep automation, technology choices, configuration of\tabcellsep 3.7333\tabcellsep .78044\tabcellsep 32.089\tabcellsep 0.000\\
\tabcellsep equipment, maintenance policies and the potential for\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep developing new processes in-house)\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
2\tabcellsep You use accounting information in Facilities related\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep decisions (that is, The size, capacity, location and focus\tabcellsep 3.6667\tabcellsep .87905\tabcellsep 27.981\tabcellsep 0.000\\
\tabcellsep of manufacturing resources)\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
3\tabcellsep You use accounting information in Production planning\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep and control decision (that is, Production and order,\tabcellsep 3.5778\tabcellsep .91674\tabcellsep 26.180\tabcellsep 0.000\\
\tabcellsep material control systems)\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
4\tabcellsep You use accounting information in Vertical integration,\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep that is, Strategic make versus buy, supplier policies,\tabcellsep 3.8889\tabcellsep .77525\tabcellsep 33.650\tabcellsep 0.000\\
\tabcellsep extent of dependence on suppliers\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
5\tabcellsep You use accounting information in Production Cost Controlling \& Product Quality Trade off decisions.\tabcellsep 4.2889\tabcellsep .92004\tabcellsep 31.271\tabcellsep 0.000\\
\tabcellsep Total\tabcellsep 3.83\tabcellsep .885\tabcellsep 64.908\tabcellsep .000\end{longtable} \par
 
\caption{\label{tab_7}Table 7 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{8} \par 
\begin{longtable}{P{0.85\textwidth}}
-\end{longtable} \par
 
\caption{\label{tab_8}Table 8 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{9} \par 
\begin{longtable}{P{0.024285714285714285\textwidth}P{0.6325850340136054\textwidth}P{0.04394557823129251\textwidth}P{0.07401360544217686\textwidth}P{0.04163265306122449\textwidth}P{0.03353741496598639\textwidth}}
\multicolumn{2}{l}{No. Item details}\tabcellsep Mean\tabcellsep \multicolumn{3}{l}{Std. deviation t-value P-Value}\\
1\tabcellsep You use accounting information in Human resources\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep policies [Acquisition, Recruitment (internal and external), Selection and hiring decisions] related\tabcellsep 3.6667\tabcellsep .82572\tabcellsep 29.788\tabcellsep 0.000\\
\tabcellsep decisions\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
2\tabcellsep You use accounting information in Promotion, Transfer, Retrenchment related decisions.\tabcellsep 3.6889\tabcellsep .84805\tabcellsep 29.180\tabcellsep 0.000\\
3\tabcellsep You use accounting information in Training and development related decisions.\tabcellsep 3.6222\tabcellsep .80591\tabcellsep 30.150\tabcellsep 0.000\\
4\tabcellsep You use accounting information in Organization culture and management style related decisions.\tabcellsep 3.5111\tabcellsep .84267\tabcellsep 27.951\tabcellsep 0.000\\
5\tabcellsep You use accounting information in Responsibilities\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep determination, Performance measurement and\tabcellsep 3.6000\tabcellsep .86340\tabcellsep 27.970\tabcellsep 0.000\\
\tabcellsep reward/ punishment related decisions\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep Total\tabcellsep 3.62\tabcellsep .832\tabcellsep 65.209\tabcellsep .000\end{longtable} \par
 
\caption{\label{tab_9}Table 9 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{10} \par 
\begin{longtable}{P{0.08958083832335328\textwidth}P{0.4346706586826347\textwidth}P{0.06209580838323353\textwidth}P{0.06107784431137724\textwidth}P{0.05598802395209581\textwidth}P{0.05700598802395209\textwidth}P{0.03868263473053892\textwidth}P{0.05089820359281437\textwidth}}
\multicolumn{2}{l}{No. Item details}\tabcellsep Strongly\tabcellsep Agree\tabcellsep Neutral\tabcellsep \multicolumn{2}{l}{Disagree Strongly}\tabcellsep Total\\
\tabcellsep \tabcellsep Agree\tabcellsep \tabcellsep \tabcellsep \tabcellsep Disagree\tabcellsep \\
1\tabcellsep You use accounting information in\tabcellsep 8\tabcellsep 31\tabcellsep 5\tabcellsep 1\tabcellsep 0\tabcellsep 45\\
\tabcellsep Capital raising (through share issue)\tabcellsep (17. 78\%)\tabcellsep (68.89\%)\tabcellsep (11.11\%)\tabcellsep (2.22\%)\tabcellsep (0\%)\tabcellsep (100\%)\\
\tabcellsep related decisions\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
2\tabcellsep You use accounting information in\tabcellsep 9\tabcellsep 29\tabcellsep 3\tabcellsep 4\tabcellsep 0\tabcellsep 45\\
\tabcellsep Borrowings (bank and financial\tabcellsep (20\%\tabcellsep (64.44\%)\tabcellsep (6.67\%)\tabcellsep (8.89\%)\tabcellsep (0\%)\tabcellsep (100\%)\\
\tabcellsep institutions) related decisions\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
3\tabcellsep You use accounting information in\tabcellsep 5\tabcellsep 34\tabcellsep 4\tabcellsep 2\tabcellsep 0\tabcellsep 45\\
\tabcellsep Liquidation (repayment of capital)\tabcellsep (11.11\%)\tabcellsep (75.56\%)\tabcellsep (8.89\%)\tabcellsep (4.44\%)\tabcellsep (0\%)\tabcellsep (100\%)\\
\tabcellsep related decisions\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
4\tabcellsep You use accounting information in\tabcellsep 6\tabcellsep 34\tabcellsep 5\tabcellsep 0\tabcellsep 0\tabcellsep 45\\
\tabcellsep Dividend payout related decisions\tabcellsep (13.33\%)\tabcellsep (75.56\%)\tabcellsep (11.11\%)\tabcellsep (0\%)\tabcellsep (0\%)\tabcellsep (100\%)\\
5\tabcellsep You use accounting information in\tabcellsep 15\tabcellsep 25\tabcellsep 5\tabcellsep 0\tabcellsep 0\tabcellsep 45\\
\tabcellsep Investment in fixed assets (lease or\tabcellsep (33.33\%)\tabcellsep (55.56\%)\tabcellsep (11.11\%)\tabcellsep (0\%)\tabcellsep (0\%)\tabcellsep (100\%)\\
\tabcellsep purchase) related decisions\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\multicolumn{4}{l}{Source: Own analysis from the opinion survey during April-May, 2013}\tabcellsep \tabcellsep \tabcellsep \tabcellsep \end{longtable} \par
 
\caption{\label{tab_10}Table 10 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{11} \par 
\begin{longtable}{P{0.028743961352657003\textwidth}P{0.5871980676328502\textwidth}P{0.01505636070853462\textwidth}P{0.052012882447665054\textwidth}P{0.06843800322061191\textwidth}P{0.04927536231884058\textwidth}P{0.04927536231884058\textwidth}}
\multicolumn{2}{l}{No. Item details}\tabcellsep \tabcellsep Mean\tabcellsep \multicolumn{2}{l}{Std. deviation t-value}\tabcellsep P-Value\\
1\tabcellsep \multicolumn{2}{l}{You use accounting information in Capital raising (through share issue) related decisions}\tabcellsep 4.0222\tabcellsep .62118\tabcellsep 43.437\tabcellsep 0.000\\
2\tabcellsep \multicolumn{2}{l}{You use accounting information in Borrowings (bank and financial institutions) related decisions}\tabcellsep 4.0000\tabcellsep .79772\tabcellsep 33.637\tabcellsep 0.000\\
3\tabcellsep You use accounting information in (repayment of capital) related decisions\tabcellsep Liquidation\tabcellsep 3.9333\tabcellsep .61791\tabcellsep 42.701\tabcellsep 0.000\\
4\tabcellsep \multicolumn{2}{l}{You use accounting information in Dividend payout related decisions}\tabcellsep 4.0222\tabcellsep .49949\tabcellsep 54.018\tabcellsep 0.000\\
5\tabcellsep \multicolumn{2}{l}{You use accounting information in Investment in fixed assets (lease or purchase) related decisions}\tabcellsep 4.2000\tabcellsep \tabcellsep 42.651\tabcellsep 0.000\\
\tabcellsep Total\tabcellsep \tabcellsep 4.04\tabcellsep .647\tabcellsep 93.586\tabcellsep .000\end{longtable} \par
 
\caption{\label{tab_11}Table 11 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{12} \par 
\begin{longtable}{P{0.020142180094786726\textwidth}P{0.49851895734597157\textwidth}P{0.06143364928909952\textwidth}P{0.058412322274881516\textwidth}P{0.058412322274881516\textwidth}P{0.06445497630331753\textwidth}P{0.038270142180094786\textwidth}P{0.050355450236966824\textwidth}}
\multicolumn{2}{l}{No Item details}\tabcellsep Strongly\tabcellsep Agree\tabcellsep Neutral\tabcellsep \multicolumn{2}{l}{Disagree Strongly}\tabcellsep Total\\
\tabcellsep \tabcellsep Agree\tabcellsep \tabcellsep \tabcellsep \tabcellsep Disagree\tabcellsep \\
1\tabcellsep You use accounting information in\tabcellsep 4\tabcellsep 17\tabcellsep 17\tabcellsep 7\tabcellsep 0\tabcellsep 45\\
\tabcellsep Selling and Marketing strategic (Own-\tabcellsep (8.889\%)\tabcellsep (37.778\%)\tabcellsep (37.78\%)\tabcellsep (15.56\%)\tabcellsep (0\%)\tabcellsep (100\%)\\
\tabcellsep sale, Agent or dealer appointment)\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep decisions.\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
2\tabcellsep You use accounting information in\tabcellsep 3\tabcellsep 18\tabcellsep 18\tabcellsep 6\tabcellsep 0\tabcellsep 45\\
\tabcellsep Promotional Policies (Advertising \&\tabcellsep (6.67\%)\tabcellsep (40\%)\tabcellsep (40\%)\tabcellsep (13.33\%)\tabcellsep (0\%)\tabcellsep (100\%)\\
\tabcellsep others) related decisions.\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
3\tabcellsep You use accounting information in\tabcellsep 4\tabcellsep 21\tabcellsep 15\tabcellsep 5\tabcellsep 0\tabcellsep 45\\
\tabcellsep Market Segmentation related decisions.\tabcellsep (8.89\%)\tabcellsep (46.67\%)\tabcellsep (33.33\%)\tabcellsep (11.11\%)\tabcellsep (0\%)\tabcellsep (100\%)\\
4\tabcellsep You use accounting information in Sales\tabcellsep 13\tabcellsep 20\tabcellsep 7\tabcellsep 5\tabcellsep 0\tabcellsep 45\\
\tabcellsep Commission related decisions.\tabcellsep (28.89\%)\tabcellsep (44.44\%)\tabcellsep (15.56\%)\tabcellsep (11.11\%)\tabcellsep (0\%)\tabcellsep (100\%)\\
5\tabcellsep You use accounting information in\tabcellsep 1\tabcellsep 15\tabcellsep 20\tabcellsep 9\tabcellsep 0\tabcellsep 45\\
\tabcellsep Marketing Research (that is, New\tabcellsep (2.22\%)\tabcellsep (33.33\%)\tabcellsep (44.44\%)\tabcellsep (20\%)\tabcellsep (0\%)\tabcellsep (100\%)\\
\tabcellsep product Development and Marketing\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep role in concurrent engineering) related\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep decisions.\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \end{longtable} \par
 
\caption{\label{tab_12}Table 12 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{13} \par 
\begin{longtable}{P{0.025757575757575757\textwidth}P{0.6206349206349205\textwidth}P{0.04660894660894661\textwidth}P{0.06868686868686869\textwidth}P{0.04415584415584416\textwidth}P{0.04415584415584416\textwidth}}
\multicolumn{2}{l}{No. Item details}\tabcellsep Mean\tabcellsep \multicolumn{2}{l}{Std. deviation t-value}\tabcellsep P-Value\\
1\tabcellsep You use accounting information in Selling and\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep Marketing strategic (Own-sale, Agent or dealer\tabcellsep 3.4000\tabcellsep .86340\tabcellsep 26.416\tabcellsep 0.000\\
\tabcellsep appointment) decisions.\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
2\tabcellsep You use accounting information in Promotional Policies (Advertising \& others) related decisions.\tabcellsep 3.3778\tabcellsep .83364\tabcellsep 27.181\tabcellsep 0.000\\
3\tabcellsep You use accounting information in Market Segmentation related decisions.\tabcellsep 3.5111\tabcellsep .81526\tabcellsep 28.891\tabcellsep 0.000\\
4\tabcellsep You use accounting information in Sales Commission related decisions.\tabcellsep 3.9556\tabcellsep .95240\tabcellsep 27.861\tabcellsep 0.000\\
5\tabcellsep You use accounting information in Marketing\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep Research (that is, New product Development and Marketing role in concurrent engineering) related\tabcellsep 3.1778\tabcellsep .77720\tabcellsep 27.428\tabcellsep 0.000\\
\tabcellsep decisions.\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep Total\tabcellsep 3.48\tabcellsep .882\tabcellsep 59.269\tabcellsep .000\end{longtable} \par
  {\small\itshape [Note: Source: Own analysis from the opinion survey during April-May, 2013]} 
\caption{\label{tab_13}Table 13 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{14} \par 
\begin{longtable}{P{0.09560862865947611\textwidth}P{0.36671802773497686\textwidth}P{0.019645608628659474\textwidth}P{0.01440677966101695\textwidth}P{0.03143297380585516\textwidth}P{0.048459167950693376\textwidth}P{0.06024653312788906\textwidth}P{0.03143297380585516\textwidth}P{0.0536979969183359\textwidth}P{0.07465331278890601\textwidth}P{0.0536979969183359\textwidth}}
\multicolumn{6}{l}{vi. Problems of Accounting System in your Organization}\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\multicolumn{3}{l}{No Item details}\tabcellsep \tabcellsep \tabcellsep Strongly\tabcellsep \multicolumn{3}{l}{Agree Neutral Disagree}\tabcellsep Strongly\tabcellsep Total\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep Agree\tabcellsep \tabcellsep \tabcellsep \tabcellsep Disagree\\
1\tabcellsep \multicolumn{4}{l}{The used accounting systems do not use}\tabcellsep 0\tabcellsep 0\tabcellsep 0\tabcellsep 18\tabcellsep 27\tabcellsep 45\\
\tabcellsep modern\tabcellsep \multicolumn{2}{l}{techniques/}\tabcellsep instruments/\tabcellsep (0\%)\tabcellsep (0\%)\tabcellsep (0\%)\tabcellsep (40\%)\tabcellsep (60\%)\tabcellsep (100\%)\\
\tabcellsep \multicolumn{3}{l}{approaches of accounting}\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
2\tabcellsep \multicolumn{4}{l}{The higher authority does not use}\tabcellsep 0\tabcellsep 0\tabcellsep 0\tabcellsep 22\tabcellsep 23\tabcellsep 45\\
\tabcellsep \multicolumn{4}{l}{accounting information in strategic decision}\tabcellsep (0\%)\tabcellsep (0\%)\tabcellsep (0\%)\tabcellsep (48.89\%)\tabcellsep (51.11\%)\tabcellsep (100\%)\\
\tabcellsep \multicolumn{2}{l}{making process}\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
3\tabcellsep \multicolumn{4}{l}{The accounting staff working for this sector}\tabcellsep 0\tabcellsep 0\tabcellsep 0\tabcellsep 22\tabcellsep 23\tabcellsep 45\\
\tabcellsep \multicolumn{3}{l}{is not up to standard.}\tabcellsep \tabcellsep (0\%)\tabcellsep (0\%)\tabcellsep (0\%)\tabcellsep (48.89\%)\tabcellsep (51.11\%)\tabcellsep (100\%)\\
4\tabcellsep \multicolumn{4}{l}{The used accounting systems do not keep}\tabcellsep 0\tabcellsep 0\tabcellsep 0\tabcellsep 21\tabcellsep 24\tabcellsep 45\\
\tabcellsep Pace\tabcellsep with\tabcellsep information\tabcellsep technology's\tabcellsep (0\%)\tabcellsep (0\%)\tabcellsep (0\%)\tabcellsep (46.67\%)\tabcellsep (53.33\%)\tabcellsep (100\%)\\
\tabcellsep \multicolumn{2}{l}{requirements}\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \end{longtable} \par
 
\caption{\label{tab_14}Table 14 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{} \par 
\begin{longtable}{P{0.014191829484902307\textwidth}P{0.6809058614564831\textwidth}P{0.08862344582593251\textwidth}P{0.006190053285968028\textwidth}P{0.010115452930728241\textwidth}P{0.014644760213143872\textwidth}P{0.035328596802841915\textwidth}}
\tabcellsep \tabcellsep \multicolumn{4}{l}{Role of Accounting Information in Strategic Decision Making in Manufacturing Industries in}\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep \multicolumn{2}{l}{Bangladesh}\\
\tabcellsep (B) 30)\tabcellsep \multicolumn{4}{l}{Using Accounting information in Manufacturing Decisions: You use accounting information in Dividend pay out related decisions}\\
\tabcellsep \tabcellsep Strongly Agree\tabcellsep Agree\tabcellsep Neutral\tabcellsep Disagree\tabcellsep Strongly Disagree\\
\tabcellsep 17)\tabcellsep \multicolumn{4}{l}{You use accounting information in Production Equipment related decisions (that is, Degree of automation,}\\
\tabcellsep \multicolumn{5}{l}{technology choices, configuration of equipment, maintenance policies and the potential for developing new 31) You use accounting information in Investment in fixed assets (lease or purchase) related decisions}\\
\tabcellsep \multicolumn{2}{l}{processes in-house) Strongly Agree}\tabcellsep Agree\tabcellsep Neutral\tabcellsep Disagree\tabcellsep Strongly Disagree\\
\tabcellsep \tabcellsep Strongly Agree\tabcellsep Agree\tabcellsep Neutral\tabcellsep Disagree\tabcellsep Strongly Disagree\\
\tabcellsep \multicolumn{5}{l}{18) (E) Using Accounting information in Marketing Decisions: You use accounting information in Facilities related decisions (that is, The size, capacity, location and focus}\\
\tabcellsep \multicolumn{5}{l}{of manufacturing resources) 32) You use accounting information in Selling and Marketing strategic (Own-sale, Agent or dealer appointment)}\\
\tabcellsep \multicolumn{2}{l}{Strongly Agree decisions.}\tabcellsep Agree\tabcellsep Neutral\tabcellsep Disagree\tabcellsep Strongly Disagree\\
\tabcellsep \tabcellsep Strongly Agree\tabcellsep Agree\tabcellsep Neutral\tabcellsep Disagree\tabcellsep Strongly Disagree\\
Year 2014\tabcellsep \multicolumn{5}{l}{19) material control systems) You use accounting information in Production planning and control decision (that is, Production and order, Strongly Agree Agree Neutral Disagree Strongly Disagree 20) extent of dependence on suppliers Strongly Agree Agree Neutral Disagree Strongly Disagree 34) You use accounting information in Market Segmentation related decisions. You use accounting information in Vertical integration, that is, Strategic make versus buy, supplier policies, 33) You use accounting information in Promotional Policies (Advertising \& others) related decisions. Strongly Agree Agree Neutral Disagree Strongly Disagree}\tabcellsep 21 Year 2014\\
\tabcellsep \tabcellsep Strongly Agree\tabcellsep Agree\tabcellsep Neutral\tabcellsep Disagree\tabcellsep Strongly Disagree\\
Volume XIV Issue I Version I ( ) D Global Journal of Management and Business Research\tabcellsep \multicolumn{5}{l}{None 11) Why do you use Accounting information for decision making? Rarely Sometimes Frequently a) Since other people use b) 21) You use accounting information in Production Cost Controlling \& Product Quality Trade off decisions. Always Strongly Agree Agree Neutral Disagree Strongly Disagree 22) You use accounting information in Human resources policies [Acquisition, Recruitment (internal and external), Selection and hiring decisions] related decisions Strongly Agree Agree Neutral Disagree Strongly Disagree (C) Using Accounting information in HR Management Decisions: 23) 35) You use accounting information in Sales Commission related decisions. Strongly Agree Agree Neutral Disagree Strongly Disagree 36) Strongly Agree Agree Neutral Disagree Strongly Disagree (F) Problems of Accounting System in your Organization: 37) The used accounting systems do not use modern techniques/ instruments/ approaches of accounting. Strongly Agree Agree Neutral Disagree Strongly Disagree You use accounting information in Promotion, Transfer, Retrenchment related decisions. Strongly Agree Agree Neutral Disagree Strongly Disagree 38) The higher authority does not use accounting information in strategic decision making process. Simply to have a basis of analysis for decision making c) For increasing the accuracy of decisions d) Decision making is not possible without Accounting information e) Other: ???????????????????????????????. 12) You use accounting information in Corporate Vision related decisions. Strongly Agree Agree Neutral Disagree Strongly Disagree 13) You use accounting information in Corporate Objectives related decisions. Strongly Agree Agree Neutral Disagree Strongly Disagree 14) You use accounting information in Corporate Growth Strategies related decisions. Strongly Agree Agree Neutral Disagree Strongly Disagree (A) Using Accounting information in Basic Strategic Decisions: 15) You use accounting information in Geographic domain and Business Unit Composition related decisions Strongly Agree Agree Neutral Disagree Strongly Disagree 24) You use accounting information in Training and development related decisions. Strongly Agree Agree Neutral Disagree Strongly Disagree 25) You use accounting information in Organization culture and management style related decisions. Strongly Agree Agree Neutral Disagree Strongly Disagree 26) You use accounting information in Responsibilities determination, Performance measurement and reward/ punishment related decisions Strongly Agree Agree Neutral Disagree Strongly Disagree 27) You use accounting information in Capital raising (through share issue) related decisions Strongly Agree Agree Neutral Disagree Strongly Disagree (D) Using Accounting information in (Long-Term) Investment Decisions: 28) You use accounting information in Borrowings (bank and financial institutions) related decisions Strongly Agree Agree Neutral Disagree Strongly Disagree Strongly Agree Agree Neutral Disagree Strongly Disagree 39) The accounting staff working for this sector is not up to standard. Strongly Agree Agree Neutral Disagree Strongly Disagree 40) The used accounting systems do not keep Pace with information technology's requirements. Strongly Agree Agree Neutral Disagree Strongly Disagree}\tabcellsep Volume XIV Issue I Version I ( ) D Global Journal of Management and Business Research\\
\tabcellsep 16) 29)\tabcellsep \multicolumn{4}{l}{You use accounting information in Core competencies and competitive advantage related decisions. You use accounting information in Liquidation (repayment of capital) related decisions}\\
\tabcellsep \tabcellsep Strongly Agree Strongly Agree\tabcellsep Agree Agree\tabcellsep Neutral Neutral\tabcellsep Disagree Disagree\tabcellsep Strongly Disagree Strongly Disagree\\
\tabcellsep \multicolumn{2}{l}{© 2014 Global Journals Inc. (US)}\tabcellsep \tabcellsep \tabcellsep © 2014 Global Journals Inc. (US)\end{longtable} \par
  {\small\itshape [Note: *** Your suggestions for improving accounting information in your organization-]} 
\caption{\label{tab_15}}\end{figure}
 			\footnote{© 2014 Global Journals Inc. (US)} 			\footnote{© 2014 Global Journals Inc. (US)} 			\footnote{. Miko, L., (1998), Accounting Management Information Used For Strategic Decisions, Original scientific Role of Accounting Information in Strategic (long-term) Decision Making in Manufacturing Industries in Bangladesh Dear Sir, Assalamualaikum Warahmatullah-------Accounting information is a part and parcel of today's life which is necessary to understand the accurate financial situation of the organization and used as the basis of making strategic decisions. Since strategic decisions have long-term effect on the business and therefore it is important to analyze accounting information for making long-term strategic decisions. The present study is an endeavor to evaluate the usage of accounting information by the decision makers in practices in strategic decision areas. Your valuable comment in this regard is necessary for research purpose only and would retain confidential. Your few minutes time for the purpose will help to reach this work to a success. Thanks for your time and efforts.} 		 		\backmatter  			 
\subsection[{Appendix}]{Appendix}\par
Questionnaire On Questionnaire On			 			  				\begin{bibitemlist}{1}
\bibitem[ Name of the Respondent: ???????????????????????]{b9}\label{b9} 	 		\textit{},  	 	 		\textit{Name of the Respondent: ???????????????????????}  		 	 
\bibitem[ Educational Qualifications: ??????????????????????????]{b13}\label{b13} 	 		\textit{},  	 	 		\textit{Educational Qualifications: ??????????????????????????}  		 	 
\bibitem[ Professional Educations in Accounting]{b14}\label{b14} 	 		\textit{},  	 	 		\textit{Professional Educations in Accounting}  		 	 
\bibitem[Hubber ()]{b5}\label{b5} 	 		‘A Theory of the Effects of Advanced Information Technologies on Organizational Design, Intelligence and Decision making’.  		 			G Hubber 		.  	 	 		\textit{Academy Management Review}  		1990. 15  (1)  p. .  	 
\bibitem[Arneld ()]{b0}\label{b0} 	 		\textit{Accounting for Environmental Decision making},  		 			Hope Arneld 		.  		 \url{www.imanet.org}  		1990.  	 
\bibitem[Tunji ()]{b8}\label{b8} 	 		‘Accounting Information As An Aid To Management Decision Making’.  		 			Trimisiu Tunji 		.  	 	 		\textit{International Journal of Management and Social Sciences Research}  		2012. 1  (3)  p. .  	 
\bibitem[Eugenia1 and Tiberiu (2013)]{b3}\label{b3} 	 		‘Accounting Information for Strategic Decisions’.  		 			Eugenia1 		,  		 			S Tiberiu 		.  	 	 		\textit{Educational Research International}  		2013. February. 1  (1)  p. .  	 
\bibitem[Gray ()]{b4}\label{b4} 	 		\textit{Accounting will only be relevant in 356-86},  		 			Gray 		.  		 \url{http://www.oppapers.com/essays/accounting}  		1996.  	 
\bibitem[Burchell et al. ()]{b1}\label{b1} 	 		 			S Burchell 		,  		 			C Clubb 		,  		 			A Hopwood 		,  		 			J Hughes 		,  		 			J Nahapiet 		.  		 \xref{http://dx.doi.org/10.1016/03613682(80)90017-3}{10.1016/03613682(80)90017-3}.  		 \url{http://dx.doi.org/10.1016/03613682(80)90017-3}  		\textit{The roles of Accounting in organizations and society, Accounting, Organizations and Society},  				1980. 5 p. .  	 
\bibitem[A C.A M. Phil and Ph]{b17}\label{b17} 	 		\textit{D Role of Accounting Information in Strategic (long-term) Decision Making in Manufacturing Industries in Bangladesh PART-1},  		 			C M A C.A M. Phil 		,  		 			Ph 		.  		Personal Information.  	 
\bibitem[Royaee et al. ()]{b6}\label{b6} 	 		‘Does Accounting Play A Significant Role In Managerial Decision-Making?’.  		 			R Royaee 		,  		 			A Salehi 		,  		 			H S Aseman 		.  	 	 		\textit{Research Journal of Business Management and Accounting}  		2012. 1  (4)  p. .  	 
\bibitem[???????????]{b12}\label{b12} 	 		\textit{Duration of Service: Year: ?????},  		 			? . . ??????????? 		.  		 	 
\bibitem[Chong ()]{b2}\label{b2} 	 		‘Management Accounting Systems, Task Uncertainty and Managerial performance: a research note’.  		 			V K Chong 		.  		 \xref{http://dx.doi.org/10.1016/0361-3682(95)00045-3}{10.1016/0361-3682(95)00045-3}.  		 \url{http://dx.doi.org/}  	 	 		\textit{Accounting, Organizations and Society}  		1996. 21  (5)  p. .  	 
\bibitem[Name of Organization: ??????????????????????????]{b11}\label{b11} 	 		\textit{Name of Organization: ??????????????????????????},  		 	 
\bibitem[Position of the Respondent: ???????????????????????]{b10}\label{b10} 	 		\textit{Position of the Respondent: ???????????????????????},  		 	 
\bibitem[Bangladesh B.Com/B.B.S M.Com/M.B.S B.B.A M.B.A (ed.)]{b16}\label{b16} 	 		\textit{Role of Accounting Information in Strategic Decision Making in Manufacturing Industries in},  		Bangladesh B.Com/B.B.S M.Com/M.B.S B.B.A M.B.A (ed.)  		 	 	 (Major in Accounting) 
\bibitem[Sikavica et al. ()]{b7}\label{b7} 	 		 			P Sikavica 		,  		 			H Skoko 		,  		 			D Tipuri? 		,  		 			M Dali? 		.  	 	 		\textit{Poslovno odlu?ivanje: teorija ipraksa dono?enja odluka, Informator. Zagreb, Me?unarodni ra?unovodstveni standardi},  				 (Zagreb)  		1994. 1997.  	 
\bibitem[Which Accounting experience do you have? (Please put tick One) None Worked / Working as a bookkeeper Attended appropriate course(s) in Accounting Served/Serving as an Account Executive Served/Serving as Head of Accounts Others]{b15}\label{b15} 	 		\textit{Which Accounting experience do you have? (Please put tick One) None Worked / Working as a bookkeeper Attended appropriate course(s) in Accounting Served/Serving as an Account Executive Served/Serving as Head of Accounts Others},  		?????????????????????????.  	 	 (Specify Please) 
\end{bibitemlist}
 			 		 	 
\end{document}