The Role of Accounting and Cost Information System as a Mediator Variable, between using Balanced Scorecard and the Sustainable Competitive Advantage: An applied Study on Industrial Companies in Misurata City
Abstract
The study aims to identify the role of Accounting and Cost Information System as a Mediator variable between using the Balanced Scorecard and the Sustainable Competitive Advantage: an applied study on industrial companies operating in the city of Misurata, and data were collected from a sample consisting of (16) industrial companies. Where (95) questionnaires were distributed, of which (88) were retrieved, and after reviewing the questionnaires, it was found that (5) questionnaires are not valid for statistical analysis. The distribution of the questionnaires to each of: executive directors, their assistants, and financial managers in the departments of costs, accounting, warehouse control, administrators and assistant account clerks in these departments. The process of collecting data took (28) days, and after conducting a statistical analysis on it by adopting statistical programs (SPSS, Var.24 & Smart PLS3) for testing the study hypotheses. By analyzing the direct relationship between the study variables, the study found that the dimensions of the balanced scorecard represented in (financial dimension and customer dimension) are not related to a positive relationship with the accounting and cost information system. By examining the direct link between the two studies variables, the study found that the dimensions of the balanced scorecard represented in (internal operations dimension & learning and growth dimension) are positively linked to the accounting and cost information system. In addition to a positive relationship between the accounting and costing information system with the dependent variable of sustainable competitive advantage.
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