Vol. 20, N°1 (2025)

63

40

The impact of quality cost management on enhancing competitive advantage in Iraqi commercial banks

Résumé

The current study aimed to analyze the impact of quality cost management on enhancing competitive advantage in commercial banks. The study sample includes employees of three major Iraqi commercial banks listed on the Iraqi Stock Exchange: Rafidain Bank, Rafidain Bank, and Baghdad Bank. The sample covers employees from different administrative levels, from senior management to executives. Participants were randomly selected from each bank, and 350 questionnaires were collected, 270 of which were found to be valid after excluding 80 incomplete or incorrect questionnaires. Data analysis used the following statistical analysis programs: SPSS, AMOS to examine the relationships between different variables. The research concluded that prevention costs contribute positively to enhancing competitive advantage, which calls for increasing investments in preventive measures to improve operations and reduce errors. The impact of internal failure costs was negative, which confirms the need to improve internal control and reduce the causes of failure to enhance competitiveness. The research recommended that Iraqi commercial banks should increase investments in error and defect prevention programs by developing quality infrastructure and adopting proactive control systems to improve operations and reduce long-term costs.

Comment citer cet article

سنان رحيم جاسم و سعيدة دمق (2025) " تأثير إدارة تكاليف الجودة على تعزيز الميزة التنافسية في المصارف التجارية العراقية" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 20، العدد1 مارس، ص153-169.