دور المحاسبة و التدقيق في تحقيق القدرة التنافسية الصناعية و تحسين النمو الاقتصادي

Abstract EN

At the present time, there is growing interest in business ethics.

Since efficiency is the sole focus of attention and profit is the primary objective and sole responsibility of business, ethics has become an interest and redefined objectives and policies in a way that highlights the ethical responsibility of business.

This paper highlights the importance of accounting as a moral input in achieving And the creation of a competitive advantage for institutions at the time of finding and maintaining this feature is very difficult, the study has reached the importance of accounting as a moral input through social responsibility and the quality of accounting information in creating a competitive advantage Quality and lower costs in terms.