The study is set out to examine management accounting practices in a changing advanced manufacturing technology (AMT) environment. Data were collected from 26 Nigerian manufacturing firms. Selected from Nigerian fact books. Collected data were analysed using ordinary least square method reference analysis which shows a significant positive relationship between labour and capital. Accordingly, this finding indicate very low adoption of AMT by the firms under investigation. This is expected, given the level of development in Nigeria yet coming with such a pattern may not attract the much expected global competiveness for Nigerian firms. This cause for public and firm level adjustments that are recommended in this paper