Other authors criticise the excessive prominence they feel is given to accounting systems as part of the control system. For McKinnon and Bruns (1992), research has focused too greatly on accounting information systems for management control, while ignoring the fact that the decision- making process has to avail of many other types of information, meaning that accounting reports are only a small part of same. Palmer (1992) argues for the need for information systems that are more open than those strictly for accounting purposes, so as to reflect the organisation strategy, meaning that it is vital to modernise and.
