نظم المعلومات المحاسبية الإلكترونية و الميزة التنافسية : العلاقة و الأثر دراسة استطلاعية لآراء عينة من العاملين في شركة زين للاتصالات ببغداد

Abstract EN

The current research is aimed at studying the relationship between the dimensions of electronic accounting information systems (Speed, accuracy, efficiency and effectiveness, flexibility, comprehensiveness) and Competitive advantage dimensions (cost, quality, flexibility, delivery time), In Zain Communications company, The search included two hypotheses, The first of the correlations and the second for effect relationships, It was selected sample of employees of the company totaling 75 per person, Adoption of the method Questionnaire which included (41) items, Results were extracted using a statistical program SPSS, It was reached results that were most important, The results of the analysis showed no statistically significant correlation between the electronic characteristics of accounting information systems and the dimensions of a competitive advantage, And formulated a set of recommendations, the most important Enhance the role and effectiveness of the electronic accounting information systems and continuity of work done by sampled company and better.

Keyword: Electronic accounting information systems, competitive advantage, speed, accuracy, quality.