topic and motivate the respondents to answer the questions correctly.
The Questionnaire consisted of four parts, the first part covered the geneeral
nformation of sample companies, the 2nd part asked to the role of management accountant
from their subordinates’ perception, the 3rd asked about management accounting practices
and the last part asking the factors drive the changing role. There are 2 variables in
measuring management accounting practices, they are management accounting tasks and
management accounting tools/techniques