The Contribution Effect of Management Accountant’s Competence and Management Accounting Practices on Financial Performance of Manufacturing Firms

Orobia A. Laura, ahikye Saviour, Ayesigye Justus, Musiita Benjamin


This study sought to establish the contribution effect of management
accountant’s competence and management accounting practices on the financial
performance of manufacturing firms, using Mbarara district in Uganda as the
study setting. Field data were collected through a questionnaire survey from
forty-six manufacturing firms operating in Mbarara district. A hierarchical
regression analysis was performed to establish the contribution effect of the
study variables. The results revealed that management accountant’s competence
has a greater contribution effect (R2 change =43%) compared to management
accounting practices (R2 change =5%). The results imply that management
accountant’s competence matter a lot in explaining variations in the financial
performance of manufacturing firms. The novelty of this study lies in the fact
that past studies investigating the relationship between management accounting
practices and financial performance have often missed the reality of the
management accountant’s competence.

Keywords: Management accountant’s competence, management accounting practices,
financial performance, manufacturing firms

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[ISSN 1821-7567 (Print)  & eISSN 2591-6947 (Online)]