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The Application of Innovative Management Accounting Principles for Enhancing Profitability and Competitiveness: An Exploratory Study of Jamaican Manufacturers

Phillip C. James
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Phillip C. James: University of Technology, Jamaica,College of Business and Management,School of Business Administration

International Journal of Business and Social Research, 2012, vol. 2, issue 6, 47-60

Abstract: This study represents the first in management accounting research in Jamaica which seeks to determine the extent to which innovative management accounting principles (IMAPs) are applied in the manufacturing sector. The aim is to determine if manufacturers in Jamaica are using IMAPs to improve export competitiveness and enhance profitability .The study also seek to determine the factors that prevent manufacturers from adopting these management accounting principles. Five manufacturing organizations were examined using an exploratory case study approach. Results indicate that companies adopting IMAPs have more reliable information for decision making, higher levels of profitability and competitiveness when compared with non- adopting companies.

Keywords: Innovative Management Accounting Principles; Profitability; Competitiveness (search for similar items in EconPapers)
Date: 2012
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