| Abstract: | The main objective of this study is to assess the usage of management accounting practices (MAPs) of Commercial Bank of Ethiopia. Despite growing research on banking sectors, there is a lack of studies on how management accounting practices impact Ethiopian banking institutions. A mixed research approach is conducted to answer the research questions. The study employed a descriptive design. The target population for the study is Commercial Bank of Ethiopia. A stratified random sampling method is used. Primary data was collected through a survey questionnaire and interviews. Data is analyzed using statistical software SPSS. The study considered assessing MAPs, costing systems, budgeting, decision making, performance evaluation, and strategic analysis. The research findings show that Commercial Bank of Ethiopia often uses management accounting practices in its daily operations. The researcher recommends that the bank management should follow policies that most management accounting techniques to increase efficiency and effectiveness. Also, there is an undisputable number of partakers who were impartial to statements regarding management accounting practices, the bank should provide system and technical support |
