The Role of Disclosure in achieving the Strategic Supremacy of business Organizations

Abstract

This study aims to clarify the role and impact of disclosure (independent variable, to achieve the strategic supremacy (adopted variable), in (general company for food industries and general company for textile and leather industries), within the formations of the Iraqi ministry of industry and minerals, this is through what the study identified as the basis for a problem represented by the question( how a company of public or private industrial sector, to achieve its strategic supremacy in its business sector, using disclosure practices, reflected through its sub-dimensions, in a way to achieve the desired goal and ensure the company not to slip bumps and problems that may accompany this process in a highly competitive environment, at the very least it can be described as inconsistent tend to monopolize information and lack of cooperation),since the importance of the study subject in the Iraqi industrial sector in general, and the importance of research companies in particular, it has been adopted (descriptive - analytical) method in its accomplished, the data was collected from (125) respondents representing the sample of the study and at the level of (general manager, assistant general manager, department manager, and division manager), by adopting the questionnaire form as the main tool for collecting this data, which included (28) items, in addition to personal interviews and field observations as a supporting and helping to the questionnaires items. the researcher used statistical programs (Spss_v25, Amos _v25) in analysis and processing data, in addition to descriptive statistical methods (percentages, relative importance, arithmetic mean, standard deviation, difference coefficient, pearson correlation coefficient). hypotheses have been constructed that represented the nature of the relationship between the variables initially and assumed, with the aim of selecting and verifying whether or not they are correct later, the study draws a set of conclusions, including the existence of an influence and correlation between disclosure and achieving strategic supremacy, and the possibility of applying this relationship in the researched companies, while coming up with a series of recommendations urging to strengthen this relationship, in a way that enhances the role of strategic transparency and its impact in achieving the strategic supremacy for the researched companies in the Iraqi industrial sector, the study concluded with a number of proposals that serve researchers in future studies.