Explaining Differences in the Adoption of Management Accounting Practices among

Abstract

Despite the role of management accounting practices in improving decision-making and enhancing organizational performance, their adoption varies among organizations, raising questions about the factors influencing this disparity. Contingency theory explains these differences by emphasizing that the selection of accounting practices largely depends on external factors related to the environment and internal factors specific to the organization. This study aims to review the literature to identify the key factors influencing the adoption of management accounting practices. The findings indicate that this adoption is affected by interrelated factors. Internal factors such as technology, organizational structure, firm size, and strategy play a crucial role, while external factors such as environmental uncertainty and competition create pressures that drive organizations to adopt specific accounting practices.
Keywords: Conditional theory, conditional factors, management accounting practices.