Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Abstract

Diffusion and Dissemination of Management Accounting Practices in Nepal

Author(s): Rewan Kumar Dahal

This study analyzed to what extend the MAPs (Management Accounting Practices) had been diffused and disseminated in the NMI (Nepalese Manufacturing Industry). The study sample was the listed NMCs (Nepalese Manufacturing Companies). It was based on survey data collected from 351 respondents from the sample companies. The study's findings noticed that, however, the NMCs preferred TMAPs (Traditional Management Accounting Practices) over MMAPs (Modern Management Accounting Practices). They are introducing the MMAPs in parallel with the TMAPs. Furthermore, the study revealed that the MAPs had a negative and significant consequence on OP (Organizational Performance) in the NMI. Managers could be distorted if the MAPs don't correspond appropriately with the business processes. Therefore, the results of this study provide the NMCs' businesses extensive bits of knowledge and heading. Future research could be replicated using different research methodologies and looking at adopting more MAPs to other organizational variables and institutional contingents.

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