Advanced Management Accounting Techniques in Manufacturing : Utilization, Benefits, and Barriers to Implementation

Advanced management accounting techniques were developed to provide information appropriate for decision making in changing internal and external environments. However, studies in the US and UK demonstrated that firms are slow to adopt such techniques. To examine whether and why this reluctance exists, manufacturers? adoption and utilization of advanced accounting techniques, plus perceived barriers to adoption, were examined. Data were collected from 165 New Zealand manufacturing sites, selected as representative of organizations facing major structural reform and environmental change, hence likely candidates for accounting system rejuvenation. Adoption, utilization, combinations of techniques, trends, perceived benefits, and barriers to adoption are discussed