## Overview

Our free ACCA MA Nature, Source, and Purpose of Management Information notes cover everything you need to know for this module. From role of management accounting and information, data sources and information costs, cost classification and behaviour, to presenting management information, we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA MA. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created detailed study guides for all ACCA MA topics. Check out our other free notes below:

- [Nature, source, and purpose of management information](./acca-ma-nature-source-and-purpose-of-management-information)
- [Data analysis and statistical techniques](./acca-ma-data-analysis-and-statistical-techniques)
- [Cost accounting techniques](./acca-ma-cost-accounting-techniques)
- [Budgeting](./acca-ma-budgeting)
- [Standard costing and variance analysis](./acca-ma-standard-costing-and-variance-analysis)
- [Performance measurement and control](./acca-ma-performance-measurement-and-control)

## 1. Role of management accounting and information

- [Purpose in planning, decision-making, and control](./acca-ma-role-of-management-accounting-and-information-purpose-in-planning-decision-making-and-control)
- [Financial vs management accounting](./acca-ma-role-of-management-accounting-and-information-financial-vs-management-accounting)
- [Data vs information and attributes of good information](./acca-ma-role-of-management-accounting-and-information-data-vs-information-and-attributes-of-good-information)

## 2. Data sources and information costs

- [Internal and external sources (machine, transactional, human/social)](./acca-ma-data-sources-and-information-costs-internal-and-external-sources-machine-transactional-human-social)
- [Uses and limitations of published and online data](./acca-ma-data-sources-and-information-costs-uses-and-limitations-of-published-and-online-data)
- [Direct and indirect data capture costs](./acca-ma-data-sources-and-information-costs-direct-and-indirect-data-capture-costs)

## 3. Cost classification and behaviour

- [Production vs non-production; direct vs indirect](./acca-ma-cost-classification-and-behaviour-production-vs-non-production-direct-vs-indirect)
- [Fixed, variable, semi-variable, and stepped costs](./acca-ma-cost-classification-and-behaviour-fixed-variable-semi-variable-and-stepped-costs)
- [Cost objects, units, and cost/profit/investment centres](./acca-ma-cost-classification-and-behaviour-cost-objects-units-and-cost-profit-investment-centres)

## 4. Presenting management information

- [Report formats and written communication](./acca-ma-presenting-management-information-report-formats-and-written-communication)
- [Tables, charts, and graphs (bar, line, pie, scatter)](./acca-ma-presenting-management-information-tables-charts-and-graphs-bar-line-pie-scatter)
- [Interpreting presented information](./acca-ma-presenting-management-information-interpreting-presented-information)

Free ACCA MA Nature, Source, and Purpose of Management Information Study Guide