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Much of the discussion, both written and verbal, of management information systems tends to be dominated by accountants and computer people; management scientists and behavioural scientists have not yet made anything like the impact their skills should warrant. My purpose in this paper is to examine a number of important aspects of management information systems from the standpoint of the management scientist. I have deliberately attempted to explain concepts in a non‐mathematical fashion in the hope that the general, non‐technical reader will gain some understanding of their nature and relevance to practical information systems; to this end, no mathematical formulae have been introduced.

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