Research reveals that modern management accounting techniques enhance perceived organizational performance, suggesting a competitive edge for Nepalese banks.
This study examines the influence of Modern Management Accounting Techniques (MMATs) on the perceived organizational performance (POP) of Nepalese commercial banks. Structured questionnaires were distributed to 350 branch managers, accounting officers, and senior staff in accordance with a causal-comparative research design. Confirmatory factor analysis (CFA), path analysis, and structural equation modeling (SEM) were used to examine the proposed relationship between MMATs and performance outcomes. The results show that MMAT adoption significantly improves financial and nonfinancial performance metrics, including profitability, return on equity, return on assets, customer satisfaction, service quality, and product innovation. These results demonstrate that the effective implementation of MMAT significantly enhances organizational performance and competitiveness in Nepal's banking industry.
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Maharjan et al. (2025) studied this question.
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