The roles of management control systems in creating competitive advantages: a case study from Sri Lanka

M.W. Indrani, Siriyama Kanthi Herath and Rajul Gokarn

International Journal of Management and Enterprise Development, 2010, vol. 8, issue 3, 260-277

Abstract: This study explored the roles of management control systems (MCSs) in creating and sustaining a competitive advantage (CA). It made an attempt to iterate novel rhetoric of management accounting with specificities of accounting practices existing in a public company in Sri Lanka. Viewing from the perspectives of CA, this study went on to highlight the contributions of the roles of budgetary control system to establish an efficient MCS. An efficient MCS will ultimately lead to the enhancement of enterprise development. This study used a holistic methodology in which in-depth analysis of case studies was central.

Keywords: management control systems; budgetary control; competitive advantage; Sri Lanka; management accounting; public companies; holistic methodologies; Harischandra Mills; enterprise development. (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijmede:v:8:y:2010:i:3:p:260-277

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