Management accounting practices, governing boards and competitive advantage of Ugandan secondary schools
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Date
2018
Journal Title
Journal ISSN
Volume Title
Publisher
International Journal of Educational Management
Abstract
This paper reports on the results of a study carried out to determine the use of
Management Accounting Practices (MAPR) in Ugandan secondary schools. The study also
sought to determine whether MAPR and governing boards (board size, gender diversity and
frequency of board meetings) influence the perceived competitive advantage.
Design/methodology/approach - This study is cross-sectional and correlational. Data were
collected through a questionnaire survey of 200 secondary schools. The data was analysed
through ordinary least squares regression using Statistical Package for Social Scientists.
Findings - There are wide variations in MAP in terms of the extent to which the schools employ
management accounting techniques. Also, MAP and governing boards have a predictive force on
the schools’ competitive advantage. However, governing board’s size has no effect on
competitive advantage. In terms of the control variables, the results suggest that while
government school ownership has a positive effect on competitive advantage, the school’s size
has no effect. There are intertwining relationships of frequency of board meetings, board size and
school size.
Result limitations/Implications- The present study was limited to the secondary schools in
Uganda which limits generalizability. Still, the results offer important implications for secondary
schools’ governing boards, owners and for similar African governments who are a major
stakeholder in the secondary school education system. The exact mechanism by which
intertwining relationships of frequency of board meetings, board size and school size impact
competitive advantage is not been explored in this paper. Future researchers may direct research
effort in this endeavour.
Description
Keywords
Management accounting practices, Governing boards, Competitive advantage
Citation
Stephen Korutaro Nkundabanyanga, Moses Muhwezi, Venancio Tauringana, "Management accounting practices, governing boards and competitive advantage of Ugandan secondary schools", International Journal of Educational Management , https://doi.org/10.1108/IJEM-02-2017-0034