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Strategic Management Accounting and the Dimensions of Competitive Advantage: Testing the Associations in Saudi Industrial Sector

Ahmad Mohammed Alamri ()

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2018, vol. 8, issue 2, 48-64

Abstract: In the last decade, many dramatic changes in the organizations’ environment have led to fundamental transformations in the framework of management accounting practices; specifically the shift toward practicing its functions and tasks from a strategic approach. This exploratory study examines the impact of strategic management accounting on the dimensions of competitive advantage. Using data from 289 management accountants and 289 senior managers working at Saudi industrial companies located in Riyadh industrial cities, the present study finds that practicing management accounting from a strategic perspective significantly affects the dimensions of competitive advantage (i.e. cost, quality, flexibility and delivery). In the context of its proposed model, the present study supports that Saudi industrial companies can enhance their ability to achieve competitive advantage through practicing of strategic management accounting in terms of the adoption and use of strategic management accounting techniques and the involvement of management accountants in strategic management processes.

Keywords: Strategic Management Accounting; Competitive Advantage; Industrial Sector; Saudi Arabia (search for similar items in EconPapers)
Date: 2018
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