The deployment of advanced management accounting techniques in italian manufacturing firms: an empirical investigation

Based on a survey of management accountants/financial controllers of 1,565 large Italian manufacturing firms, this paper analyses the level of deployment of ‘non-financial performance measures (NFPMs) and ‘advanced management accounting techniques (AMATs). The study investigates if industry, size and managers perceptions of the extent of importance of six aspects of competition are significant variables in explaining the use of NFPMs and AMATs. It is therefore an attempt to investigate possible determinants of the use of NFPMs and AMATs.