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Several studies have been devoted to examining Management Accounting (MA) practices in organizations, while few others examined the differences between management accounting practices in services and manufacturing organizations. However, most of these studies have examined management accounting practices irrespective of the nature and characteristics of organizations. Little is known about the impact of the difference in the nature of organization on management accounting practices. Hence, this paper investigates the impact of the nature and characteristics of organizations on management accounting practices, in particular on Non-Financial Performance Measurement (NFPM) practices in the banking sector.
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