ABSTRACT
Increasing competition in the market, due to the application of modem manufacturV ing technology, deregulation of economies, and privatization or corporatization of government owned enterprises, makes decision makers use of management accountV ing systems more important (Bromwich, 1990). There have been calls for research into the use of management accounting systems under the changing circumstances (Kaplan, 1983; Shank and Govindarajan, 1989; Bromwich, 1990; Bromwich and Bhimani, 1994).
