Published Online:April 2026
Product Name:The IUP Journal of Accounting Research & Audit Practices
Product Type:Article
Product Code:IJARAP010426
DOI:10.71329/IUPJARAP/2026.25.2.6-41
Author Name:Dinabandhu Mukhopadhyay
Availability:YES
Subject/Domain:Finance
Download Format:PDF
Pages:6-41
The paper investigates the effectiveness of management accounting (MA) as a driver of cost management and strategic decision-making across global practices. Employing a descriptive and exploratory mixed-methods approach, it integrates quantitative data from 300 structured questionnaire responses and qualitative insights from 50 thematically analyzed interviews. The study targets finance professionals across 20 countries, using purposive sampling to ensure relevance and depth. Data was analyzed using SPSS AMOS and NVivo, incorporating descriptive and inferential statistics alongside thematic analysis. The findings reveal significant global variation in the adoption and perceived impact of MA tools, underscoring their strategic role in enhancing organizational performance. Despite limitations in generalizability due to nonprobability sampling and cross-sectional design, the study offers valuable insights into the evolving global landscape of MA. The results support the premise that effective MA practices (MAP) are crucial for informed decision making and sustainable cost management, validating the profession’s strategic relevance in diverse contexts.
Management accounting (MA) has emerged as a pivotal tool in modern business environments for achieving cost efficiency and enhancing strategic decision making.