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

Authors: M.W. Indrani, Siriyama Kanthi Herath, Rajul Gokarn

Addresses: Faculty of Management and Finance, University of Ruhuna, Matara, Sri Lanka. ' School of Business Administration, Clark Atlanta University, 223 James P. Brawley Drive at Fair Street, Atlanta, GA 30314, USA. ' School of Business, Department of Accounting, Clark Atlanta University, James P. Brawley Drive at Fair Street, Atlanta, GA 30314, USA

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.

DOI: 10.1504/IJMED.2010.033195

International Journal of Management and Enterprise Development, 2010 Vol.8 No.3, pp.260 - 277

Published online: 11 May 2010 *

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