Abstract:
Management Accounting Practices (MAP) are expected by every
organization from managerial level staff as they play a major role in
decision making process in the dynamic world. Even though many
projects were approved by Eastern Provincial Council (EPC) some
projects are suspended due to several reasons. Therefore, the study
attempts to examine the level of MAP adopted by managerial level staff
in EPC. In addition, it is to identify significant differences regarding
MAP adopted by staff in projects of EPC in terms of age, gender,
designation, experience and educational qualification. The research
framework of the study consists of six dimensions, which are cost
accounting, budgeting, working capital, balance scorecard, total quality
management and qualitative techniques, are used to measure the level of
MAP. The study was conducted among 67 (entire population)
managerial level staff of projects of EPC. Structured questionnaire was
administrated to collect the data from the respondents. The collected
data were analyzed by using univariate analysis (mean and standard
deviation) and chi-square. The study reveals that there is a moderate
level of MAP adopted by the managerial level staff in projects of EPC.