The Role of Open Book Costs Accounting (OBCA) in Supporting Competitive Advantage
The study examined the role of applying the method of Open book Cost Accounting in supporting the competitive advantage An exploratory study of the opinions of a sample of accountants of industrial companies in Kurdistan Region, through the precedence of the five competitive advantage (cost, quality, flexibility, delivery, and Creativity ) for industrial companies in Kurdistan Region for the purpose of obtaining results that show the impact and relationship of the application of Open book Cost Accounting and supporting the competitive advantage of companies, and to achieve the goal of the study a survey study of the opinions of a sample of accountants of industrial companies was done in Kurdistan Region. Arithmetic averages, standard deviations, probability value (sig.), Simple Linear Regression analysis, agreement ratio, and Spearman's Correlation test were used to test hypotheses and achieve study goals of the research. The study showed the presence of effect and moral correlation relationship which has statistically significant for Open book; Cost Accounting in supporting the competitive advantage through the five competitive advantages (Cost, Quality, Flexibility, Delivery and Creativity ) for the research sample companies.