دور نظم المعلومات المحاسبية في ابتكار الميزة التنافسية: بحث تحليلي لآراء العاملين في عينة من المصارف الأهلية في العراق

Abstract EN

The research aims, through its general framework, to answer the research problem, which included several questions related to the nature of the relationship and the effect between the independent variable represented by accounting information systems and the approved variable represented by the competitive advantage.

Statistics and numerous tests using the statistical analysis program (SPSS V.22).

The research followed the descriptive analytical method for the purpose of describing the main variables, and using the analytical method to analyze the relationships and correlation between the study variables and their dimensions, and the research community was limited to a sample of private banks in Iraq, where the number of respondents to answer the questionnaire was (306) individuals.

The research reached several results, the most important of which are: that there are two correlations and impacts between accounting information systems and competitive advantage.