A framework for analysing the roles of management control systems in creating competitive advantage

The purpose of this paper is to highlight the importance of the roles of management control systems in creating competitive advantage and present a framework for its measurement. A literature review was conducted on management control systems, competitive strategy, budgetary control systems and competitive advantage. Various components of management control systems were explored. Based on the insights gained, a conceptual framework for the measurement of the roles of management control systems in creating competitive advantage is presented. The paper presents a conceptual framework of competitive advantage using management control systems. The development of a framework for assessing the roles of management control in creating competitive advantage is an attempt to contribute to a relatively less explored area. This research is expected to motivate researchers to work in this area. This framework will be beneficial to researchers and practicing managers in identification of opportunities for improvements in management control systems and gaining and sustaining competitive advantage. This paper explores research in a less explored area and offers a framework to help researchers and practitioners in providing a direction for creating and sustaining competitive advantage.