Current management accounting techniques have not been widely accepted asa means to develop a competitive advantage. The information obtained from theliterature reviewed and the results from an empirical study that involved asample of forty respondents from Equity Bank found that the...

Individuals' decisions and subsequent actions flow from their understanding of the surroundings in which they operate. In order to facilitate economic and financial sustainability, individuals need the cognitive ability to understand financial information in the context of these surroundings....