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.

Keywords:, Management Accounting Techniques, Competitive Advantage, entropy, Iraqi Soft Drinks Firms.

(1) Total Quality Management (2) Business Process Reengineering (3) Activity Based Management (4) Activity basic cost (5) Target Costing (6) Just in Time