The role of the electronic accounting information system in achieving the competitive advantage of the company: An applied study in a sample of the joint stock companies registered in the Iraqi Stock Exchange


Accounting information system is one of the most important management information systems in companies, this importance come from the information that it provides to all levels of the companies' such as' work from setting goals and strategic plans and stages of implementation and control of implementation. In that sense there is a question that need to answer whether these are all limits that the accounting information system can provide. And the answer we found in this research through what can be provided by the accounting information system if it is developed and updated according to information technology? This study in its introduction showed the accounting information system and how it can be developed and expanded through the information technology. Therefore, if it reaches this level of development, it can create great opportunities in reducing costs, improving the quality of products, achieving excellence and customer satisfaction, and all this comes within the framework of competitive advantage's aspects. The research was then carried out according to the distribution of a questionnaire to different administrative levels in Iraqi listed companies on the Iraqi Stock Exchange, and after collection of responds the researcher use statistical analysis to find out the correlation between the competitive advantage as an independent variable and the electronic accounting information system as a dependent variable. The results of the statistical analysis give evidence that the accounting information system in its traditional form will not be able to contribute to a competitive advantage, On the other hand, if the accounting information system was developed in accordance with information technology, this will create significant opportunities in achieving a competitive advantage for the company in all its dimensions.