The sample selected was not random, being drawn from the country’s largest manufacturing companies. Therefore, the findings of this study should not be interpreted as relating to the general population of manufacturing companies. In as much as size is associated with the availability of resources to experiment with a range of management and accounting practices, it is likely that the sample included a greater proportion of companies employing “advanced practices” than the total population of manufacturers. Demographic data related to the respondents’ organizational positions, organizational size and industry are detailed in Table 2.