Current management accounting techniques have not been widely accepted as
a means to develop a competitive advantage. The information obtained from the
literature reviewed and the results from an empirical study that involved a
sample of forty respondents from Equity Bank found that the modern
management accounting practices provide very important skills and techniques
in building competitiveness. The practices play an important role in the planning,
developing, implementing and evaluating strategic competitive policies that
result in a competitive advantage. The study outlines the importance of
management accounting practices in providing strategies that lead to the
creation of a competitive advantage in an organisation. However, the
conclusions are drawn on a conceptual level and a future empirical investigation
is needed to substantiate these claims further. The study also sets a foundation
for more focused research into the importance of modern management
accounting practices in developing a competitive advantage especially in the
banking sector. / Management Accounting / M.Comm. (Accounting)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:umkn-dsp01.int.unisa.ac.za:10500/5047 |
| Date | 06 1900 |
| Creators | Ndwiga, Nicholas Murithi |
| Contributors | Van der Poll, H. M. |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Dissertation |
| Format | 1 online resource (xii, 126 leaves) |
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