The impact of strategy-based manufacturing accounting on the company's competitiveness: Evidence from Iraqi food industry companies

The purpose of the study is to determine the extent of implementation of production accounting based on the strategy, and the level of competitiveness of food industry companies in Iraq, in order to enhance the competitiveness of companies, and the descriptive Using analytical methods, questionnaires were distributed to the research sample, which consists of (180) cost accountant, senior accountant, account manager, financial manager of the Union for Food Industries companies in Baghdad, and (165) questionnaire and after the cancellation of (9) questionnaire, which included missing values and (6) questionnaire is not suitable for analysis, where it included outliers and was (150) resolution final total, and the study found that the level of adoption of manufacturing accounting based on the strategy came with a high average and an arithmetic average of (74.07) and higher levels, and the competitiveness level is at a higher level and the arithmetic average level (4.031). The study also showed that the accounting characteristics of food industry companies have a significant impact on competitiveness, and also a significant impact of strategic-based manufacturing accounting on competitiveness, as the study found a significant impact between financial analysis and cost, integration between accounting and operational strategy, modern accounting techniques and systems, human resources efficiency on competitiveness.