The role of management accounting practices in achieving competitive advantage : an empirical study of private universities perspectives in Erbil city, Kurdistan region of Iraq

الملخص EN

This study aims to identify the role of practices in achieving competitive advantage based on the attitudes of managers, supervisors, and assistant managers at financials departments in private universities in the Erbil city Kurdistan region of Iraq.

To achieve the study objectives, a questionnaire was constructed consisting of (20) questions distributed to a sample of (45) managers, supervisors and assistant managers (43) of which were returned, while (42) were valid for statistical analysis.

The main objectives of this study is to design a default model and test in the study field in order to understand identify the role of management accounting in achieving competitive advantage.

This study found that management accounting has a positive correlation and an impact on achieving competitive advantage according to the study samples perspectives.

Based on the results, the study presents a set of recommendations such as the need to pay attention to management accounting practices and work to develop them in line with future aspirations in light of modern technologies.