Abstract:
Thisstudy examines the Impact of Management Accounting Practices on Financial
of listed companies in Sri Lanka. In the current business market,
Accounting practices are very important as well as compulsory for the
npanies. The researcher has decided to study the listed companies which are existing
objective of this study is to examine the impact of Management Accounting
ices on Financial Performance of listed companies in Sri Lanka. In addition to the
hip between Managemenl Accounting Practice and Financial Performance of the
companies in Sri Lanka is also analyzes as well as the researcher has identified
extent do the listed companies use the Management Accounting Practices for their
activities in Sri Lanka.
companies in Sri Lanka are 285 out of 100 listed companies were selected as
According to the findings, descriptive statistic was highest mean value for
ial Statement Analysis therefore it has high level counting practices. Budgeting
Working Capital Management Practices, Practicing Management Information
System have high level Management Accounting Practice.
between the Financial Statement Analysis and Financial Performance have high positive
lationship. Befween Budgeting Practice and Financial Performance have high positive
,relationship. Between Working Capital Management Practice and Financial Performance
, have a high positive relationship. Between Performance Evaluation Practice and
financial Performance have a high level of positive rel4tionship. Between Practicing
:.Management Information System and Financial Performance have a high level of
positive relationship.
Keywords: financial statement analysis, budgeting practices, working capital
management practices, performance evaluation, practicing management information
lil
;:'system, financial performance
