The Role of Management Accounting Practices in Achieving Telecommunication Companies in Erbil – Kurdistan

1. Abdullah Azad Ismail
2. Barin Faisal Younes
3. Rawiar Nawroz Mohildin

ABSTRACT
This study aims to identify the role of practices in achieving competitive advantage based on the
attitudes of accounting, and management accounting, in the Erbil City Kurdistan region company.
To achieve the study objectives, a questionnaire was constructed consisting of (20) questions
distributed to a sample of (45) accounting, and management accounting (43) of which were
returned, while (42) were valid for statistical analysis. The main objectives of this study are to
design a default model and test it in the study field in order to understand and identify the role
of management accounting in achieving competitive advantage. This study found that
management accounting has a positive correlation and an impact on achieving competitive
advantage according to the samples’ perspectives. Based on the results, the study presents a set
of recommendations such as the need to pay attention to management accounting practices and
work to develop them in line with future aspirations in light of modern technologies.