Management accounting practices in nepalese commercial banks: Adoption and benefits

The main aim of this study is to identify the management accounting tools adopted in Nepalese commercial banks. Applying the descriptive research design, the study consists eight commercial banks among the 27 commercial banks of Nepal. 120 respondent from managerial and officers level were selected and 78 respondents were able to respond the questionnaire i.e., response rate is 65 percentage. Through five point likert type questionnaire primary sources of information have been collected. The collected data were analyzed through SPSS and presented through the descriptive statistics. In this study absorption costing found giving higher emphasis than variable costing. It is also found that budgeting for planning and annual operations and controlling cost in Nepalese banks are practicing. In addition, profitability measure have got importance in performance evaluation. Under the information for decision making panel, industry analysis and analysis of competitor’s strength and weakness have found relative benefited and got emphasis in future s in Nepalese commercial banks.