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Understanding the reasons for non-adoption of the new methods of management control is of paramount importance. Although during the first decade of the twentieth century some studies have tried to determine the extent of management control practices in Senegalese companies, none of them has examined the adoption of new cost accounting methods. This questionnaire-based survey, carried out in sixty-two medium-sized and large companies, aims to study the rate of adoption and the reasons for non-adoption of the new cost accounting methods.