Importance of performance information in managerial work

Purpose The purpose of this study is to analyse the connection between managerial job and importance of job‐relevant performance information. Design/methodology/approach Two hypotheses on the relationship of the nature of job to the job‐relevant information are tested by survey data gathered in spring 2008. The data include responses from 76 Finnish CEOs in manufacturing industry. Managerial job, information, and information gap types are extracted by the factor analysis. The hypotheses are tested by the regression analysis. Findings Evidence shows that the type of job strongly influences the importance of different information types in managerial work. However, information gap does not depend on the type of work but on contextual variables. Research limitations/implications The results limited by the small sample size and industry. Larger data, advanced statistical methods, and different constructs to measure managerial job and contextual variables should be used in further studies. Practical implications Contingency factors are important in affecting the nature of managerial job. Managerial job largely determines the importance of information but the gap of information depends on contextual environment. It is important to take account of the nature of managerial job in designing information systems. Originality/value This study shows that managerial job mediates the effect of contingency factors on the importance of information. However, these factors have a direct effect on the gap of information.