This paper examines the contingencies explaining the management accountingpractices (MAPs) in Bangladesh. The application of management accounting tools (MATs) is theproxy of MAPs. Data from a sample of 215 respondents were collected using a structuredquestionnaire. The respondents are professional chartered accountants and production managersof the listed manufacturing companies. This research utilizes partial least-square structuralequation modelling to evaluate and verify the theoretical concept. The results indicate that fourfactors under three categories, external, organizational and processing characteristics, have asignificant influence on MAPs. Under the external characteristics category, customer power isfound to be positively influencing, while competitive strategy and product diversity are positivelyinfluencing factors in the organizational characteristics segment. Complexity in processingsystems is found as the most influencing factor under the head of processing characteristics. Thisresearch highlights the significance of understanding the contingencies that impact MAPs inmanufacturing industries. Thus, it contributed by presenting a contingency model to explain theapplication of MATs.