Management accountant practices could be better used for strategic planning than already done in listed companies according to some academics who studied their use. They presented their findings to the CIMA Sri Lanka’s inaugural Technical symposium on Friday.
Many management accountants in Sri Lanka spend more time maintaining books and related accounting work and less on Strategic Management according to a new study.
The Chartered Institute of Management Accountants (CIMA), the British based organization, offers the most popular management accounting qualification in Sri Lanka.
The survey was done by a group of researchers of the Jayawardenepura University and presented at a CIMA technical symposium last week.
Results were analyzed from 47 listed companies on the Colombo Stock Exchange who responded to a detailed questionnaire.
They found that 30 percent of companies were using around a third of the key management accounting practices they had identified.
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Internal audit,