The Usefulness of Accounting Information and Management Accounting Practices under Environmental Uncertainty

The purpose of this paper is twofold. Firstly, we aim to investigate the relationships among environmental uncertainty, broad-scope and timely management accounting information usefulness, (traditional contemporary) practices (MAPs) usage. Secondly, intend explore how these influence decision-makers’ satisfaction with information. Survey data were obtained through an online questionnaire from 114 large manufacturing companies operating in Portugal. findings indicate a positive relationship between uncertainty usefulness (broad-scope timely) MAPs also show that improves when there good fit In way, organisations need adjust implementation usage contextual factors, using both contemporary traditional MAPs, achieve greater Thus, results achieved study are useful for theory practice have several implications professionals engaged decision-making activities.