Purpose – This paper investigates and reports on the management accounting practices in the British food and drinks industry.Design/methodology/approach – The data is generated by a large-scale postal questionnaire which was informed by preliminary interviews. Further interviews were carried...

There has been sustained interest in explaining why firms adopt different management accounting practices. This paper applies contingency theory to respond empirically to calls by Gerdin (2005), Tillema (2005) and Chenhall (2007) to increase understanding of factors that explain management...