B. Davis, Gordon et C. Monroe, Malcolm, Commentary on the Problem of Information Requirements for Computer Applications, Accounting horizons , 1(4), 1987, pp. 105-109
Determining management information requirements can present a difficult challenge. Some of the reasons why managers often have trouble explaining the information they need to do their jobs include: 1. the nature of decision-making activities and the varied degree of structure in decisions, 2. differences in cognitive styles, 3. managers' often inadequate mental models, and 4. the relative difficulty of complete analysis. However, there are several useful techniques that help in defining complete and correct information requirements. Since each one has both strengths and weaknesses, the selection of one should depend to a great extent on the situation. The data analysis technique anchors on existing reports and analyses and is more adequate for well-structured situations than for poorly structured ones. A 2nd technique, decision analysis, is useful for less structured decisions, while object system analysis is a broader approach that focuses on the dynamics of the system for which information is needed. Finally, focusing frameworks are used to provide a mental structure in which to concentrate on important issues in searching for information requirements.