Vol. 20, N°2 (2025)

48

32

The impact of modern management accounting methods on the competitive advantage of Libyan industrial companies

Résumé

The current study aimed to find out the impact of modern management accounting methods on the competitive advantage of Libyan industrial companies, and the study sample included all department managers, heads of departments, heads of units, accountants and auditors in industrial companies, and the data was collected from the study sample using a questionnaire and was distributed to the entire community and amounted to 202 questionnaires and 170 questionnaires were obtained ready for analysis,  32 incomplete or incorrect questionnaires were excluded, and SPSS was used to analyze metadata and test the reliability of the research tool through the Cronbach alpha coefficient, in addition to testing basic hypotheses using simple regression and analysis of variance, Stata was also relied on to conduct multiple regression models and uneven variance tests, and autocorrelation correction, and finally, AMOS was used to build modeling with structural equations (SEM), and the researcher concluded that modern management accounting methods (balanced scorecard and target cost) positively affects the competitive advantage of Libyan industrial companies) and that the impact of the cost method is the basis of activity and quality management.

Comment citer cet article

عبد الباسط سالم عمر و غازي الزواري (2025) " أثر أساليب المحاسبة الادارية الحديثة على الميزة التنافسية بالشركات الصناعية الليبية " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 20، العدد2 جوان، ص54-79.