Article Details
  • Published Online:
    October  2025
  • Product Name:
    The IUP Journal of Accounting Research & Audit Practices
  • Product Type:
    Article
  • Product Code:
    IJARAP071025
  • DOI:
    10.71329/IUPJARAP/2025.24.4.139-159
  • Author Name:
    Dinabandhu Mukhopadhyay and Biswajit Bhattacharya
  • Availability:
    YES
  • Subject/Domain:
    Finance
  • Download Format:
    PDF
  • Pages:
    139-159
Volume 24, Issue 4, October-December 2025
Impact of Management Accounting Practices on Organizational Performance: An Empirical Analysis
Abstract

This study examines management accounting as a strategic tool for translating organizational vision into actionable outcomes. It explores the influence of budgeting, performance measurement, and strategic cost management on organizational performance, alongside the evolving strategic role of management accountants. A sample of 170 respondents—comprising management accountants and strategic decision-makers across various industries—was surveyed using a structured questionnaires. Descriptive and inferential statistical techniques, including correlation, regression analysis, and Cronbach’s alpha for internal consistency, were used to analyze the data. The findings reveal significant positive relationships between management accounting practices and organizational performance. Additionally, qualitative insights from 20 senior executives enrich the quantitative results by identifying practical challenges and best practices in implementation.

Introduction

Recent studies stress the urgent need for empirical research that bridges management accounting practices and strategic execution in a way that captures both behavioral and contextual factors (Granlund & Lukka, 2017).