This scientific research aims to verify relationships in the use of management accounting practices and
several contingent factors. Contingency theory was used in the analysis model. The study focused on 512
textile and clothing companies of the Associação Têxtil e Vestuário de Portugal (Portuguese Textile and
Clothing Association). Data was collected in the middle of 2014 by means of a questionnaire. The results of
the quantitative study showed that traditional management accounting practices are more commonly used
than modern ones. In addition to the interdependence found between some of the variables in the analysis
model, the results obtained by using the multiple linear regression model showed that advanced production
technology influences, in a positive and direct way, the use of management accounting practices.
