PDF File Ebook Managerial Accounting Handbook. ABSTRACT Management accounting (responsibility accounting) systems provide managers with information to fulfill two objectives in an organization: a decision facilitating objective (decision support) and a decision influencing objective (organizational control and performance evaluation). The basic structure of responsibility accounting information systems has remained unchanged since early legacy systems. However, as production technology has improved, advanced capabilities have been added to responsibility accounting systems made possible with newer, sophisticated, information system technology (Johnson and Kaplan 1991). The resulting improvements in decision support information are discussed in the paper (Brewer et al 2000)