Abstract:
Purpose of the study: The objective of this study is to high lighten the importance of number of
factors which stops the organization in its adjustment of management accounting techniques
(MATs) in the manufacturing sector of Pakistani (FMCGs) firms.
Research method/sampling: For this purpose primary statistics has been taken from the
professional accountants and staff of the listed food manufacturing companies. This research
paper is based on the random sampling technique as for the collection of date company
accountants has been picked randomly for ht sample companies. Seven independents are selected
to find the impact on management techniques.
Findings of the research: The hypothesis suggest that the size of the organization, professional
accountants, market competition, inventory management and advance management accounting
techniques (AMAT) are positively related with the dependent variable MATs. These five
variables are found to be significant with the MATs.
Practical implications of the research: Findings of this research show that there is a significant
impact of variables on the choice of the firm while they are electing management counting
technique in the manufacturing sector of Pakistan. The research has revealed that the companies
with small product portfolio adopt different management accounting techniques as compared to
large Multinational Corporation. The main reason found behind that the suitability of certain
internal and external factors which will affect the decision of the firm.
