Data Warehousing and the Management Accountant

This report details the findings from a questionnaire survey and a field study of data warehousing and its implications for management accountants and management accounting.

The report suggests that management accountants are actively involved in shaping the direction of data warehousing in their organizations.

The contents includes a brief discussion on managers' information needs, an overview of the data-warehousing process, the findings of the survey of CIMA members, a detailed description of the experiences of data warehousing at ten company sites and finally some conclusions are provided.


* Highlights the need to manage information for the benefit of the organisation
* Descriminates between data rich and information poor organisations
* Indicates that most data warehouse projects are instigated for business rather than technical reasons