نظام المعلومات المحاسبية و دوره في تعزيز القدرة التنافسية في شركات القطاع الصناعي العام في العراق من وجهة نظر مراقبي الحسابات في هيئات ديوان الرقابة المالية الإتحادي
Other Title(s)
Accounting information system and its role in enhancing competitivness in the public industrial sector companies in Iraq, from the standpoint of the auditors at the federal supeme audit board field study
Author
Source
Issue
Vol. 10, Issue 30 (31 Mar. 2015), pp.171-203, 33 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2015-03-31
Country of Publication
Iraq
No. of Pages
33
Main Subjects
Financial and Accounting Sciences
Abstract EN
In a world of fierce competition companies of different activities strive to strengthen their competitiveness in order to be able to deliver greater value to their customers and gain a distinct sites in competition with other companies in the market at the local and international levels.
Every company seeks to focus on one or more of the competitive capabilities in order to turn it into an obvious advantage or a number of competitive advantages to contribute in improving the performance and superiority over its competitors.
Therefore, the management of companies no longer need only useful information for the internal aspects of the environment, but also need to include the external environment that includes various and constantly changing factors from competitors and customers alike.
Accordingly, the research aims to verify the role of accounting information system in enhancing the competitiveness of public industrial companies, using data collected by questionnaires distributed to a sample of auditors at the public industrial sector's auditing committees of the of Federal Supreme Audit Board.
The research has reached a number of results, the most important is that the financial accounting information system provides useful information contributing to the rationalization of economic decision-making process for parties outside the company and the management accounting information system provides useful information contributing to the rationalization of the decisions of the Parties within the company.
Also, that the accounting information system does not provide useful information about both the external and internal factors that contribute to enhancing the competitiveness of the company.
American Psychological Association (APA)
الخفاجي، عبيد خيون علي. 2015. نظام المعلومات المحاسبية و دوره في تعزيز القدرة التنافسية في شركات القطاع الصناعي العام في العراق من وجهة نظر مراقبي الحسابات في هيئات ديوان الرقابة المالية الإتحادي. مجلة دراسات محاسبية و مالية،مج. 10، ع. 30، ص ص. 171-203.
https://search.emarefa.net/detail/BIM-756375
Modern Language Association (MLA)
الخفاجي، عبيد خيون علي. نظام المعلومات المحاسبية و دوره في تعزيز القدرة التنافسية في شركات القطاع الصناعي العام في العراق من وجهة نظر مراقبي الحسابات في هيئات ديوان الرقابة المالية الإتحادي. مجلة دراسات محاسبية و مالية مج. 10، ع. 30 (2015)، ص ص. 171-203.
https://search.emarefa.net/detail/BIM-756375
American Medical Association (AMA)
الخفاجي، عبيد خيون علي. نظام المعلومات المحاسبية و دوره في تعزيز القدرة التنافسية في شركات القطاع الصناعي العام في العراق من وجهة نظر مراقبي الحسابات في هيئات ديوان الرقابة المالية الإتحادي. مجلة دراسات محاسبية و مالية. 2015. مج. 10، ع. 30، ص ص. 171-203.
https://search.emarefa.net/detail/BIM-756375
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 201-203
Record ID
BIM-756375