This study assessed the
connection between Management Accounting Practices (MAPs) and sustainability
performance (SsP) of manufacturing institutions in Ghana. MAPs comprise the
following sub constructs: Costing System (CS), Budgeting System (BS),
Performance Management System (PMS), Decision
Support System (DSS) and Strategic Management Accounting Practices (SMAP).
SsP comprises the following sub indicators: Financial Performance (FP), Social Performance (SP) and Environmental
Performance (EP). This research is a
quantitative study that applied the cross-sessional survey design to obtain data from managers of manufacturing
institutions in Ghana. This was done through the administration of structured
questionnaire. Data from 266 respondents were processed using Smart PLS
(version 4) and analysed using the Structural Equation Modelling. The paper found significant positive relationships
between CS and FP, DSS and EP, DSS and SP, PMS and EP, PMS and SP, as well as
SMAP and EP. All other direct relationships were not significant. The research contributes to the literature on MAPs
by empirically linking SMAP to SsP of Ghanaian manufacturing firms. These
findings extend the literature on MAPs by encouraging
manufacturing firms in Ghana to constantly review the activities of competitors
before taking decisions since this will help to boost their SsP. The study
recommends that leadership of manufacturing
firms in Ghana should implement CS (like job costing, process costing and
variable costing), DSS (like customer profitability analysis and
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