Indrani, M.W.; Herath, Siriyama Kanthi - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 320-337
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...