دور نظام المعلومات المحاسبي في تحقيق الميزة التنافسية: دراسة حالة مؤسسة نفطال التجارية وحدة المسيلة

الملخص EN

The study aims to identify the role of the accounting information system in achieving competitive advantage, especially in light of the scientific and technological development and intensified competition between institutions, where the theoretical study was attached to an applied study at the level of the Naftal commercial corporation in the means.

the study found that the accounting information system of the Naftal commercial corporation has an important role in supporting the foundation's strategy, through the integration of the subsystems of the accounting information system and placement among them to produce accurate accounting information and provide it as quickly as required for the facilitators to make sound decisions.

in addition to integrating accounting information system resources, material and human, this contributes to achieving the dimensions of the competitive advantage.