国際会計研究ジャーナル

概要

Management Accounting Practices in Srilanka: Investigation in Banking Sector

Harshani Dedunu

The purpose of this paper is to report the results of an investigation on the use of management accounting techniques among Sri Lankan banking sector. This research finding is based on questionnaire survey done among 30 banks in Sri Lanka. The analysis revealed that there is an enthusiasm among managers in implementing management accounting techniques in their organizations decision making process. According to the respondents response most of firms widely used net present value and internal rate of return techniques for decision making process. However, deeper analysis of data revealed that there is a lack of utilization of accounting rate of return, payback period and profitability index techniques among the managers. The findings of the paper will provide information to the practitioners to utilize management accounting techniques in their organizations and to academics to design courses for management accounting to enhance quality of management decision making process. It is important to implement the related techniques in full to realize the benefits of management accounting techniques. This paper reveals the level of use of these techniques by the banking sector managers in Sri Lanka.