Review of Findings
According to the authors, the results in this study revealed that many firms gained high benefits from both traditional and contemporary accounting practices. Traditional accounting techniques ranked as providing the highest benefits (Mean = 4.72 across the total sample). Activity-based practices ranked the lowest of all management accounting practices (Mean = 2.24), and these benefits were achieved in combination with traditional accounting techniques. Balanced performance measurements were ranked second highest in terms of benefits, benchmarking was ranked 3rd, and employee based measures were ranked fourth.Review of Findings
According to the authors, the results in this study revealed that many firms gained high benefits from both traditional and contemporary accounting practices. Traditional accounting techniques ranked as providing the highest benefits (Mean = 4.72 across the total sample). Activity-based practices ranked the lowest of all management accounting practices (Mean = 2.24), and these benefits were achieved in combination with traditional accounting techniques. Balanced performance measurements were ranked second highest in terms of benefits, benchmarking was ranked 3rd, and employee based measures were ranked fourth.