Management accounting practices, governing boards and competitive advantage of Ugandan secondary schools

Competitive Advantage through Design Tools and Practices

Selecting and implementing design tools and practices for use in the development of new products is more of a corporate bet than a guaranteed investment . Driven by the external forces of market opportunity, technological progress, and competitive pressure, manufacturing companies typically review available design tools and practices, hoping to choose those that will help produce a sustained co...

Competitive Advantage of Knowledge Management

IntroductIon Knowledge management has been proposed as a fundamental strategic process and the only sustainable competitive advantage for firms (Grant, 1996; Davenport, 1998). A key to understanding the success and failure of knowledge management efforts within organizations is the ability to identify the relevant knowledge to manage and to extract value out of this knowledge. In the last decad...

Management Accounting Practices and Assemblages

The roles of accounting in shaping the economy are currently being rediscovered by This recent revival of interest in accounting marks a further stage in a curious pattern of alternate attention and neglect on the part of sociologists towards the practices that make the economy visible and measurable qua economy. This paper reviews the different ways in which accounting has been given a wider s...

Public Boards Governing Corporately

The Impact of Management Control Systems on Contemporary Management Accounting Practices in the Public Sector

The purpose of this paper is to investigate the effect of the interactive and diagnostic use of management control systems on the adoption and success of contemporary management accounting practices in the public sector. Contemporary management accounting practices includes: benchmarking, activity-based costing, the balanced scorecard, value chain analysis, total quality management, key perform...