Almost all of the previous researches used mail survey technique.
The results indicated that although traditional management accounting techniques in general were
still more popular, the majority of manufacturers, and larger companies were more likely to use
advanced management accounting techniques. The most serious barriers to the adoption of new
accounting techniques were the limitations in the firm's human resources, such as a lack of relevant
skills, a lack of time, management inertia, and the cost of hiring capable employees. Problems
relating information flows between accounting and production were also noted as reasons