Achieving Competitive Advantages through Management Accounting. A Case Study on Service and Manufacturing Industries in Bangladesh

      Аннотация: The main intent of the study is to assess the significant influence of Management Accounting Practices in decision making of the manufacturing and service based industry concerns in Bangladesh. The main concern of Management Accounting is the utilization of information in smoothing the progress of managers to make conversant business decisions efficiently. Conforming to the national accounting standards is not the prerequisite of management accounting. The primary concern of management accounting lies with the management’s internal needs rather than the external reporting. Thus, it is in contrast to traditional financial accounting. The main objectives of the study is to find out how consistent treatment of consumption and cost behavior; conceptual, value chain and technological integrations, self-updating or maintaining capability, flexibility, ability to generate relevant decision support information, implement easiness of the selected management accounting tools affect the adaption to the Bangladeshi Manufacturing and service based Organizations as well as to find the relationship between the adoption of management accounting tools and the exposure of those tools in Bangladesh.

Ключевые слова: competitive advantages, industry, Management accounting, ICMAB, IMA.