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

Author

Listed:
  • M.W. Indrani
  • Siriyama Kanthi Herath
  • Rajul Gokarn

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.

Suggested Citation

  • M.W. Indrani & Siriyama Kanthi Herath & Rajul Gokarn, 2010. "The roles of management control systems in creating competitive advantages: a case study from Sri Lanka," International Journal of Management and Enterprise Development, Inderscience Enterprises Ltd, vol. 8(3), pages 260-277.
    • Handle: RePEc:ids:ijmede:v:8:y:2010:i:3:p:260-277
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