both traditional and recently-developed management accounting practices, or the
emphasis that organizations intend to place on particular management accounting
practices in the future. The purpose of this article is to contribute to our knowledge
in this area regarding Australian practice. Additionally, these findings are compared
with those of other survey-based studies.
The remainder of the article is structured as follows. In Section 2 the research
method is presented. The third section contains a discussion of the survey results. A
comparison is made between findings from the current study and those of prior
surveys in a range of countries. Future directions for contemporary management
accounting practices are considered in Section 4. In Section 5, reasons underlying
some of the Australian findings are discussed. Conclusions and implications for
future research are presented in a final section.