العلاقة غير المباشرة بين تطبيق نظام محاسبة المسؤولية و تحسين الأداء المالي من خلال الميزة التنافسية في المؤسسات الليبية

الملخص EN

The aim of the study is to examine the indirect relationship between accounting responsibility and financial performance via competitive advantage.

to achieve the study aim, forty-seven accountants, who work in Misurata, were selected and surveyed.

this study relied upon the descriptive approach using a questionnaire method as a data collection tool.

SPSS program was used to analyze the collected data.

the results showed that there is an indirect impact of accounting responsibility on improving financial performance via competitive advantage.