The Application of Innovative Management Accounting Principles for Enhancing Profitability and Competitiveness: An Exploratory Study of Jamaican Manufacturers
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| Title | The Application of Innovative Management Accounting Principles for Enhancing Profitability and Competitiveness: An Exploratory Study of Jamaican Manufacturers |
| Authors | |
| Abstract | This study represents the first in management accounting research in Jamaica which seeks to determine the extent to which innovative management accounting principles (IMAPs) are applied in the manufacturing sector. The aim is to determine if manufacturers in Jamaica are using IMAPs to improve export competitiveness and enhance profitability .The study also seek to determine the factors that prevent manufacturers from adopting these management accounting principles. Five manufacturing organizations were examined using an exploratory case study approach. Results indicate that companies adopting IMAPs have more reliable information for decision making, higher levels of profitability and competitiveness when compared with non- adopting companies. |
| Publisher | International Journal of Business and Social Research |
| Date | 2013-07-08 |
| Source | 2164-2540 |
| Rights | This is an open access journal which means that all content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles in this journal without asking prior permission from the publisher or the author. |