EKSU INTERNATIONAL JOURNAL OF MANAGEMENT AND DEVELOPMENT STUDIES (IJMDS)

Comparative Analysis of Management Accounting Practices and Management Levels in Businesses for Sustainable Development Goals

Abstract

This study Comparatively Analysed management accounting practices adoption and Management Levels in businesses for sustainable development goals. Survey research design was employed for this study. Purposive and stratified sampling techniques were used to select the sample of 220 for large-scale businesses. Primary data through questionnaires were used to obtain information from the respondents. Descriptive statistics using frequency distribution were used to examine the management accounting practices adopted at different management levels. Results of frequency distribution showed 34%, 88%, and 69% for operational, tactical, and strategic management level adoption of traditional management accounting practices, respectively. Also, 0%, 7% and 76% for operational, tactical and strategic management level adoption of advanced management accounting practices respectively. The study concluded that the operational management level had a low level of adoption of traditional management accounting practices, while both the operational and tactical levels had not adopted advanced management accounting practices in large-scale flour milling companies in the study area. The study recommended that all levels should be trained and allowed to use a measure of these tools to promote innovations in firms and optimize the firm’s resource outcomes.