The Role of Quality Costs in Supporting the Blue Ocean Strategy and its Impact on Achieving Innovative Value: A Descriptive and Analytical Study of Zain Iraq

The study aimed to reveal the importance of integrating quality costs and the blue ocean in achieving innovative value at Zain Iraq. The study population consisted of relevant groups, namely employees in the financial management and quality departments, or their representatives, at Zain Iraq. The study sample consisted of (30) individuals selected from the study population. A number of statistical methods were used to analyze the data using the Statistical Package for the Social Sciences (SPSS) program, such as arithmetic means, standard deviations, simple and multiple regression, and critical path analysis to determine the direct effect. The study reached several results, the most important of which were the impact of quality cost elements on achieving innovative value at Zain Iraq, the impact of blue ocean elements on achieving innovative value at Zain Iraq, and the impact of the integration between the application of quality costs and the use of the blue ocean on achieving innovative value at Zain Iraq. The study presented a number of recommendations, most notably the need for Zain Iraq to continue implementing the quality cost system and the blue ocean, keeping abreast of developments in these technologies, and selecting those appropriate for the company due to their positive impact on achieving innovative value.