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Accounting information is used extensively by organizations in strategic decision making. This
study analyses the relationship between accounting information and strategic decision making in the Sri Lankan
manufacturing sector, specifically the relationship between accounting information and manufacturing and
marketing related strategic decision making o f companies operating in Sri Lanka’s manufacturing sector.
Sample for the study consisted o f 70 public quoted manufacturing companies operating in the country. The unit
o f analysis for this research was at company level. Primary data for the study were collected via a questionnaire
survey which was conducted with the Chief Executives Officers o f the selected manufacturing organizations. The
relationship between accounting information and marketing and manufacturing related strategic decision
making was analysed using Pearson's Correlation. Findings from the study indicated that accounting
information has a statistically significant strong positive correlation with both marketing related strategic
decision making and manufacturing related strategic decision making o f companies operating in Sri Lanka’s
manufacturing sector
