Adoption and Benefits of Management Accounting Practices: An Inter-country Comparison

Abstract

Management accounting practices of firms are determined by the scope and amount of information expected from them. Therefore, management accounting practices might differ among firms or countries. This study aims to determine the management accounting practices used by manufacturing firms in Turkey and why these practices are used, through employing a questionnaire. In addition, the adoption rates of these practices are compared with six previous studies on the matter. This study suggests possible reasons for the use of these practices and intentions to use them in the future in Turkey. The findings indicate that the rates of adoption of traditional management accounting practices are higher than those of recently developed techniques. The adoption rates obtained in Turkey are seen to be higher than those obtained from the previous six studies.