The Role Of Strategic Management Accounting In Enhancing Competitiveness: Applied Research In The General Company For Electrical Industries - Baghdad

In light of the spread of freedom of trade between countries, successive environmental changes, and intense competition, the goal of improving the enterprise’s performance, maintaining its continuity, and strengthening its competitiveness has become one of the vital goals that occupy a large part of the enterprise’s management’s thinking. Therefore, in the face of these developments, it has become necessary for accounting to use strategic management methods as a basis. To strengthen its competitiveness, an applied study was conducted on the General Company for Electrical Industries. The study produced a set of results, the most prominent of which are the role of accounting and strategic management in strengthening competitive advantage, the impact of strategic management accounting in activating the strategic role of accounting, as well as the reflection of strategic management methods on the role of accounting in strengthening the competitive ability of the institution. As for the most important recommendations that were presented from the study, it can It can be summarized by the necessity of providing appropriate conditions in the company under study to apply strategic management methods in accounting that are compatible with modern manufacturing methods and strategic policies in accounting, and the importance of the company under study subjecting workers to training courses to develop their skills and experience.