دانلود Impact of Management Accounting Techniques on Achieve Competitive Advantage

Abstract

Presently, economic and technological developments are growing faster in an unparalleled way. In that regard, it has  made intense competitive and significant role in supporting the economy. Also, it is considered as the  most affected one by technological developments such information technology. The study covers seven Iraqi for soft drink  firms  a  survey  was  conducted  using  a  quantitative  approach  where  the  researchers  distributed  64 questionnaires to select respondents. The response rate was 78 percent out of the total questionnaires distributed. Management  accounting  techniques  is  an  independent variable  which  consists  of  six  tools,  namely,  TQM⁽¹⁾ BPR⁽²⁾ ABM⁽³⁾ ABC⁽⁴⁾ TC⁽⁵⁾ JIT⁽⁶⁾ and  was  examined  in  relation  to  competitive  advantage  factors  as  a dependent  variable  which  comprises  cost  leadership,  differentiation  and  focus.  The  value  of  the  study is  that  it points  out  the  influence  of  Management  Accounting  Techniques  on  competitive  advantage  factors  in  Iraqi  soft drink firms in order to improve firm performance and efficiency. The second aim of this study is to address this gap  between  the  theory  and  practice  of  management  accounting  by  exploring  the  extent  of  the  application  of managerial  accounting  techniques  and  influence  on  strategic  competitive  advantage  factor  in  (ISDFs).  The  aim of study is to determining the influential role of information systems upon the competitive strategies, in (ISDFs) that  follows  the  competitive  advantage  which  they  seek  to  achieve.  The  entropy  maximum  general  method has been used to analyze the questionnaire survey. The findings reveal that there is a significant positive relationship between Management Accounting Techniques and competitive advantage.