Newman, W., Mahwahwa, C. C., & Malatji, S.
The purpose of this study was to identify the innovative competitive strategies that management accounting practices at Vineyard Funeral Assurance (Private) Limited Company can provide while creating a competitive environment in the funeral assurance industry. This was achieved by evaluating the impact of competitiveness and sustainability of financial performance of funeral assurance companies with a special reference to Vineyard Assurance Company. Vineyard Funeral Assurance (Private) Limited Company was established in early 2000s as Life Care Management (Private) Limited when it was a funeral services provider not an assurance company being registered in terms of the Companies Act. The study sought to find Vineyard’s strategies on the impact of competitiveness and sustainability of financial performance in the industry it operates on. The results showed that management accounting techniques play an important function in creating a sustainable competitive advantage for an organisation.