Adoption and benefits of management accounting practices: Evidence from Greece and Finland

This study investigates the extent to which large-size Greek manufacturing firms have implemented various traditional and currently developed management accounting practices (MAP), the benefits received from those practices and the intentions to focus on specific practices in the future. The findings indicate, that, implementation rates for many currently-developed practices were of a high level and similar than those presented in other countries, in total, traditionally MAP were found to be marginally higher implemented than the currently developed ones. However, there is an increasing trend for firms to place greater emphasis in the future on currently developed techniques instead the traditional ones, particularly on performance evaluation techniques. The results of this survey are compared to the findings of a similar study in Finland.