SMART JOURNAL OF BUSINESS MANAGEMENT STUDIES VOL. 18 NO. 1 PAPER 4
10.5958/2321-2012.2022.00004.5
THE EFFECT OF MANAGEMENT ACCOUNTING PRACTICES ON ORGANIZATIONAL PERFORMANCE OF LISTED MANUFACTURING SECTORS IN SRI LANKA, WITH THE MODERATING EFFECT OF COMPLEXITY OF PRODUCTION PROCESS
 
Achchi Mohamed Inun Jariya *
Thirunavukkarasu Velnampy**
*    Senior Lecturer, Department of Accountancy and Finance, Faculty of Management and Commerce South Eastern University of Sri Lanka, Sri Lanka
**    Senior Professor, Department of Accounting, Faculty of Management Studies and Commerce, University of Jaffna, Sri Lanka
 
This research aims to identify, the impact of management accounting practices on organizational performance and the moderating effect of the complexity of the production process, on the association between management accounting practices and organizational performance. According to the findings of the study, management accounting practices did have favorable impact on organizational performance. Furthermore, the complexity of the manufacturing process exercised significant effect on the association between management accounting practices and organizational performance. This research provides valuable information and recommendations for manufacturing organizations, particularly for managers responsible for ensuring that their companiesí advancement is on the right track.
 
KEYWORDS: Management Accounting Practices, Organizational Performance, Complexity of Production Process, Listed Manufacturing Companies JEL CLASSIFICATIONS: G32, N6 and D2 FULL TEXT