Abstract This article discusses the challenge to accounting as a prime supplier of information for management decision making. Providing accountants with a general management perspective requires that traditional curricula be expanded to include organizational behavior and social psychology implications within current accounting courses. Accounting as a discipline has developed excellent techniques for analytic decision making. the discipline and individual accountants must supplement them with equally effective techniques to support other kinds of decision making and decision makers if they are to continue to increase the importance of the role they play in management.
Behling et al. (1987) studied this question.