انعكاس مميزات استخدام التقنيات التحول الرقمي على تحقيق السعر التنافسي : (دراسة استطلاعية لآراء عينة من عاملين في الشركات الصناعية في إقليم كوردستان/العراق)

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.