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Management accounting has become an important area of research because practitioners and scholars have started to recognize that the information it provides is essential for companies´ survival in a competitive environment and it is an important business support system of an organization by helping the managers of complex, hierarchical organizations to plan and control their operations in order to achieve the organization´s objectives. Moreover, a very well-structured management accounting system can offer competitive advantages to a company in relation to its competitors. This research study aims to identify certain critical factors that can have an impact on Management Accounting Practices and how, in turn, it would influence the Organizational performance. In these days of high competition, virtually no one in business makes a decision without acquiring the relevant information and management accounting would aid quality decision making, if management accounting information is supplied at the right time to the users of the information.

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Sreekumar, K.
Dr.K.Sreekumar has obtained Ph.D for his work on "MANAGEMENT ACCOUNTING PRACTICES AND ORGANISATIONAL PERFORMANCE" and currently he is a Professor at FISAT Business School, Kochi. Dr.K.B.Pavithran is the former Professor and Director, School of Management Studies, Cochin University of Science and Technology.

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