The Strategic Direction in the Coding Knowledge of Costing Accounting Electronically and Its Role in Enhancing the Competitive Advantage | ||
| journal of kirkuk University For Administrative and Economic Sciences | ||
| Article 1, Volume 2, Issue 1, June 2012, Pages 54-76 PDF (411.92 K) | ||
| Author | ||
| Salih I. Younis | ||
| Abstract | ||
| Abstract The philosophers are disagree about the concept and how the emergence of knowledge and it`s rights, with regard to knowledge of accounting mentioned in the Quran that they appeared at the time of Yousif, and installed historically refers to its inception in the Covenant, Babylonian and Sumerian civilization in Mesopotamia and then moved to other civilizations. The developed such knowledge, according to the ideas and business trends and the evolution of Economic and Social Sciences, operations Research, industrial and information and communications. In a time where the world today, the movement of a dynamic and lasting revolution of information inherent to the communications revolution and became the use of electronic feature of the times and become a knowledge resource, comparable to natural resources, but surpass, became equipped with information should be familiar with economics and accounting, operations research and systems analysis to be made a rational decision. As the knowledge of accounting generates information from two sources analyzes the appropriate costs and analyzes costs strategy, it became a trend towards the use of quantitative and qualitative information requirement is necessary and at the same time increased the need for knowledge of accounting and information electronic as a result of intense pressure to reduce costs and maintain competitive position. This requires coding knowledge of accounting to be able to process the appropriate information in a timely manner and in a form that supports the competitive advantage of the company because it will enable them to make rational decisions. And it enables the importance of this research demonstrate the importance of documenting and coding knowledge of accounting and its role in supporting the competitive advantage of the company. As the problem of knowledge of accounting is currently focused on the non-adapted in harmony with the strategic perspective of the economic units in an environment of e-business. | ||
| Keywords | ||
| The Strategic Direction | ||
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