Management accounting practices and organizational performance
Management accounting practices (MAPs) are crucial for manufacturing firms to control diverse organizational operations and improve their organizational performance. The study aimed to analyze the scope of MAPs and their association with the organizational performance of Nepalese manufacturing firms...
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2022-04-01
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| Series: | Problems and Perspectives in Management |
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| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/16396/PPM_2022_02_Dahal.pdf |
| _version_ | 1811215103507300352 |
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| author | Rewan Kumar Dahal |
| author_facet | Rewan Kumar Dahal |
| author_sort | Rewan Kumar Dahal |
| collection | DOAJ |
| description | Management accounting practices (MAPs) are crucial for manufacturing firms to control diverse organizational operations and improve their organizational performance. The study aimed to analyze the scope of MAPs and their association with the organizational performance of Nepalese manufacturing firms. The outcomes relied on primary data obtained through structured survey from 223 medium to top-level employees of the selected companies. It was found that traditional management accounting practices had greater dominance (β = 0.817, p = 0.000) in the package of MAPs than contemporary management accounting practices (β = 0.707, p = 0.000) in Nepalese manufacturing firms. The extent of use of contemporary management accounting practices was marginally greater (mean = 3.757) than traditional management accounting practices (mean = 3.563). The analysis also disclosed no association of MAPs with organizational performance of Nepalese manufacturing firms. Though the study had a moderately small sample size from the manufacturing industry, future studies may examine the association between MAPs and organizational performance by taking samples of the manufacturing and service industry to ensure comparability and generalizations. The study endeavored to advance management accounting literature by presenting pragmatic evidence on the association of MAPs with organizational performance in the Nepalese scenario. |
| first_indexed | 2024-04-12T06:15:43Z |
| format | Article |
| id | doaj.art-1d6820de282b49438bdd317d4c94a979 |
| institution | Directory Open Access Journal |
| issn | 1727-7051 1810-5467 |
| language | English |
| last_indexed | 2024-04-12T06:15:43Z |
| publishDate | 2022-04-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Problems and Perspectives in Management |
| spelling | doaj.art-1d6820de282b49438bdd317d4c94a9792022-12-22T03:44:28ZengLLC "CPC "Business Perspectives"Problems and Perspectives in Management1727-70511810-54672022-04-01202334310.21511/ppm.20(2).2022.0416396Management accounting practices and organizational performanceRewan Kumar Dahal0https://orcid.org/0000-0002-1629-3720Ph.D. Scholar, Assistant Professor, Faculty of Management, Nepal Commerce Campus, Tribhuvan University, KathmanduManagement accounting practices (MAPs) are crucial for manufacturing firms to control diverse organizational operations and improve their organizational performance. The study aimed to analyze the scope of MAPs and their association with the organizational performance of Nepalese manufacturing firms. The outcomes relied on primary data obtained through structured survey from 223 medium to top-level employees of the selected companies. It was found that traditional management accounting practices had greater dominance (β = 0.817, p = 0.000) in the package of MAPs than contemporary management accounting practices (β = 0.707, p = 0.000) in Nepalese manufacturing firms. The extent of use of contemporary management accounting practices was marginally greater (mean = 3.757) than traditional management accounting practices (mean = 3.563). The analysis also disclosed no association of MAPs with organizational performance of Nepalese manufacturing firms. Though the study had a moderately small sample size from the manufacturing industry, future studies may examine the association between MAPs and organizational performance by taking samples of the manufacturing and service industry to ensure comparability and generalizations. The study endeavored to advance management accounting literature by presenting pragmatic evidence on the association of MAPs with organizational performance in the Nepalese scenario.https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/16396/PPM_2022_02_Dahal.pdfcontemporary management accounting practicesexecutivesmanufacturing firmsoperationstraditional management accounting practices |
| spellingShingle | Rewan Kumar Dahal Management accounting practices and organizational performance Problems and Perspectives in Management contemporary management accounting practices executives manufacturing firms operations traditional management accounting practices |
| title | Management accounting practices and organizational performance |
| title_full | Management accounting practices and organizational performance |
| title_fullStr | Management accounting practices and organizational performance |
| title_full_unstemmed | Management accounting practices and organizational performance |
| title_short | Management accounting practices and organizational performance |
| title_sort | management accounting practices and organizational performance |
| topic | contemporary management accounting practices executives manufacturing firms operations traditional management accounting practices |
| url | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/16396/PPM_2022_02_Dahal.pdf |
| work_keys_str_mv | AT rewankumardahal managementaccountingpracticesandorganizationalperformance |