Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/334345 
Year of Publication: 
2025
Citation: 
[Journal:] Agora International Journal of Economical Sciences (AIJES) [ISSN:] 2067-7669 [Volume:] 19 [Issue:] 1 [Year:] 2025 [Pages:] 357-370
Publisher: 
Agora University Press, Oradea, Romania
Abstract: 
In manufacturing companies, management accounting plays a vital role of the company. This research examines the role of management accounting practices in the financial performance of listed manufacturing companies in Sri Lanka. This study undertook a quantitative study of data collected using a structured questionnaire from 59 companies listed on the Colombo Stock Exchange. The companies were selected using the census sampling technique. Analytical tools used as descriptive statistics, correlation analysis, and the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, were used to analyse the data. Major findings suggest that a greater extent of budgeting systems and costing systems enhances financial performance. Information for decision-making can occasionally lower an organization's financial performance in the short term. Performance evaluation systems increase the extent of improved financial performance of organizations, while the analysis of strategic management accounting has the most positive impact on financial performance, supporting its status as a key driver of financial performance in organizations.
Subjects: 
Financial performance
costing system
Budgeting system
Strategic management accounting analysis system
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc Logo
Document Type: 
Article

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