Reflection of the Advantages of Using Digital Transformation Technologies on Achieving Competitive Price

(An Exploratory Study of the Opinions of a Sample of Workers in Industrial Companies in the Kurdistan Region/Iraq)

Authors

  • Rizgar A. Saber Accounting Department, College of Business and Economics, Salahaddin University, Erbil, Kurdistan, Iraq
  • Hassan M. Al-Shatnawi University of Irbid - Jordan
  • Nakhshin J. Muhammad Accounting Department, College of Business and Economics, Salahaddin University, Erbil, Kurdistan, Iraq

DOI:

https://doi.org/10.25156/ptjhss.v4n2y2023.pp881-891

Keywords:

Digital transformation, increased productivity, reduced costs, increased customer loyalty, increased profits, achieved competitive pricing

Abstract

There is a significant growth and increase in digital transformation transactions that have become greater than traditional transactions at the present time. Digital transformation has affected all aspects of life, and among these areas are management accounting and cost. The emergence and spread of digital companies has led to many changes that cannot be ignored at the heart of accounting work and all... In its details, the importance of the research emerges from the importance of the topic it addresses, which is determining the relationship and impact between the advantages of using digital transformation and competitive price, as the current period is witnessing an increase in the intensity of competition between companies that use digital transformation technologies, which has helped to find many creative applications. Which included (e-commerce, e-governance, Blockchain technology, and cloud computing). Consequently, this helped establish a global electronic market and created an environment that enables customers to more effectively control the purchasing process and obtain customized information. The research addresses the study and analysis of the role of the advantages of using digital transformation technologies on achieving non-competitive pricing in industrial companies in the Kurdistan Region of Iraq from the point of view of individuals in the companies by examining the most important advantages of adopting digital transformation technologies (increased productivity, reduced costs, increased customer loyalty, increased profits). The modern concepts of digital transformation techniques related to work, management accounting and cost, and a statement of the relationship and impact of these features as the independent variable on the dependent variable, achieving competitive price in industrial companies.

Downloads

Download data is not yet available.

References

المصادر:

اطروحة دكتؤرا:

- طوال ,هيبة (تأثير الجوانب المكونة للسلعة على تحديد المركز التنافسي لها (دراسة مدانية لاتجاهات المستهلكين نحو منتجات "ترافل" لمشتقات الحليب بالبليدة)"اطروحة دكتورا غير منشور جامعة عمار ثليجي الاغواط.2013.

مقال من دورية:

بريس، احمد كاظم، جبر، ورود قاسم، 2021، تكنلوجيا التحول الرقمي وتاثيرها في تحسين الاداء الاستراتيجي للمصرف – درسة استطلاعية لاراء عينة من مديري المصارف الخاصة في محافظة كربلاء، مجلة العراقية للعلوم الادارية، المجلد 16، العدد 65.

حماد، د.محمد محمد محمود،2020، دور التحول الرقمي في تطوير أداء العاملين – دراسة ميدانية على الشركة المصرية لتجارة الادوية، المجلة العلمية للدراسات والبحوث المالية والادارية، المجلد السابع، ص 427- 448.

رشوان ، د. عبد الرحمان محمد سليمان، أبو رحمة، د. محمد عبداللة، 2020، التحول الرقمي وانعكاساته على ممارسة مهنة المحاسبة والتدقيق، المؤتمر الدولى الاول في تكنلوجيا المعلومات والاعمال ICITB (2020)

عبد على ، شروق هادي ، 2020، التحول الرقمي للعمليات المصرفية كأداة التطوير الاداء المالي الاستراتيجي لمصرف بغداد انموذجاً، مجلة الادارة والاقتصاد، جامعة المستنصرية، العدد 126. صفحة 1-13.

محسن ,حسين جليل (2020)دور التكاليف المستهدفة في إعادة هيكلة تكاليف المنتجات والحصول على السعر التنافسي/دراسة ميدانية في مصنع القيس للمنتجات الغذائية العراقية . جامعة تكريت/ كلية الادارة والاقتصاد/ مجلة تكريت للعلوم الادارية والاقتصادية/ المجلد )16 )العدد )49 )ج1.

مكي، عماد ناصيف، 2021، دور التحويل الرقمي في تحسين اداء صناعة التكرير والبتروكيمياويات، منظمة الاقطار العربية المصدرة للبترول (أوابك)، دولة الكويت، www.oapecorg.org..

النار، عدنان مصطفى،2020، تقنيات التحول الرقمي، مجلة جامعة الملك عبد العزيز، السعودية، ص4. Artic.Article-of-this-week-DrAdnan-ALBAR-Feb- 2018( 2).pd

Arab British Academy for Higher Education, (2016).

Berghaus, Sabine and Back , Andrea, (2016). “Stages in Digital Business Transformation: Result of an Empirical Maturity Study” MCIS 2016 Proceedings.

FATAH, R. D., & JAF, R. A. S. (2023). GREEN CONCEPTS AND MATERIAL FLOW COST ACCOUNTING APPLICATIONS FOR MANUFACTURING COMPANY: APPROACH FOR COMPANY SUSTAINABILITY. Russian Law Journal, 11(9s).

Jaf, R. S & Xinping, X.(2011).POSSIBILITY REALIZED COMPETITIVE ADVANTAGE BY STRATEGIC INFORMATION SYSTEMS EVIDENCE FROM IRAQI BANKS. Annual Summit on Business and Entrepreneurial Studies. PP.247-265.

Jaf, R. A. S., Xinping, X., & Jaf, S. A. S. (2012, January). The effect of the Strategic Information Systems (SIS) on the achievement competitive advantage practical in samples of iraqi banks. In 2012 Second International Conference on Intelligent System Design and Engineering Application (pp. 954-959). IEEE.

Mahmood, S., & Sabir, R. A. (2023). The Impact of time driven activity based costing on Competitive Advantage in the Kurdistan Region of Iraq Economic Unit. Central European Management Journal, 31(2), 674-690.

Abstract

The digital transformation transactions have become superior to the traditional transactions at the present time, and the digital transformation has affected all aspects of life, including management accounting and costing. The emergence of digital companies has led to the emergence of digital companies. Among the companies that use digital transformation technologies, which helped to find many innovative applications represented in (e-commerce, e-governance, block chain technology and cloud computing). The research deals with the study and analysis of the role of the advantages of using digital transformation technologies on achieving a non-competitive price in industrial companies in the Kurdistan Region of Iraq from the point of view of the financial and administrative officials in the companies by addressing the most important advantages of adopting digital transformation technologies (increasing productivity, lowering costs, increasing customer loyalty, Increasing profits) and the modern concepts of digital transformation techniques related to management accounting work and cost and a statement of the relationship and impact of these features as the independent variable on the dependent variable achieving competitive price in industrial companies.

Keywords: Digital transformation, Increased productivity, Reduced costs, Increased customer loyalty, Increased profits, Achieving a competitive price.

Published

2023-12-27

How to Cite

صابر ر. ع. . ., الشطناوي ح. م., & محمد ن. ج. . (2023). Reflection of the Advantages of Using Digital Transformation Technologies on Achieving Competitive Price : (An Exploratory Study of the Opinions of a Sample of Workers in Industrial Companies in the Kurdistan Region/Iraq). Polytechnic Journal of Humanities and Social Sciences, 4(2), 881-891. https://doi.org/10.25156/ptjhss.v4n2y2023.pp881-891

Issue

Section

Research Articles