Management Accounting Practices in Large Irish Manufacturing Firms

Peter Clarke

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Accounting and Organizational Management Accounting Theory and Financial Reporting Accounting and Financial Management

Abstract

The findings of a survey which collected information on management accounting practices used by Irish manufacturing companies are presented. Data were obtained in summer 1995 by mailing a questionnaire to the leading manufacturing companies. Through an arbitrary but logical classification process, the following three broad subject areas were investigated: 1. product costing systems, 2. decision making techniques, and 3. standard costing systems.

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