Journal of Management Information and Decision Sciences (Print ISSN: 1524-7252; Online ISSN: 1532-5806)


Traditional Vs Contemporary Management Accounting Techniques in the Nepalese Manufacturing Companies

Author(s): Rewan Kumar Dahal

This study examined the MAPs (Management Accounting Practices) in the NMCs (Nepalese Manufacturing Companies), observing the impacts on OEP (Organizational Efficiency and Performance) within a contingency theory framework. The study's objective was to report the adoption level and the benefits derived from TMATs (Traditional/Conventional Management Accounting Techniques) and CMATs (Contemporary/Modern Management Accounting Techniques) in the NMCs. An empirical survey of 385 respondents from eighteen listed NMCs in the NEPSE (Nepal Stock Exchange) was conducted using a structured questionnaire. The level of adoption and benefits associated with OEP and future emphasis provided the discussion's premise. The findings uncovered a negative and significant association between the TMATs and CMATs with OEP in the NMCs. The package of TMATs had some minor negative impacts compared to the CMATs. Though the study was limited to the MCs (Manufacturing Companies), it offered unique insights into MATs (Management Accounting Techniques) to indicate potential trends. It provided practical information to the concerned authorities in the NMCs as well as the prospective researchers.

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