The impact of supply chain accounting information systems harmonization on creating a competitive advantage for the Iraqi general commission taxation

This study investigates the role of supply chain accounting information system to create competitive advantage for Iraqi General Commission for Taxation. Interviews were conducted from selected officials of Taxation department. The results showed that all the respondents agreed that supply chain accounting information system is a useful approach to create competitive advantage in term of cost reduction, enhancing operational efficiency, increasing the scope of organization and strengthen the internal control system.
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The impact of supply chain accounting information systems harmonization on creating a competitive advantage for the Iraqi general commission taxation 448Int. J Sup. Chain. Mgt Vol. 8, No. 1, February 2019 The Impact of Supply Chain Accounting Information Systems Harmonization on Creating a Competitive Advantage for the Iraqi General Commission Taxation Hayder Oudah Kadhim1, Qadisiyah, Iraq2, Abdalameer Zamil Latif3 1 Department of Accounting, College of Management and Economics, University of Al-Qadisiyah, Iraq 1hadier.saidy@gu.edg.ig2, 3 Assistant Lecturer, Department of Finance and Banking Sciences, College of Management and Economics, University of Al-Qadisiyah, Iraq 2aliff3192@gmail.com 3zamil@qu.edu.iqAbstract- The importance of information technology is common for any business either from profitable to non-inevitable in this information innovation driven business profitable. Accurate and timely information aboutlandscape. Keeping in view the importance of information business position and its operating performance is vital totechnology, supply chain accounting information system has make decisions about any organization. The most ofbecome popular in information intensive organization. This decision making revolves around allocation of properstudy has initiated with the objective to shed light on theimportance of supply chain accounting information system resources where importance of financial information isin general and Iraqi General Commission for Taxation in significant. Accounting is the only way to get financialparticular. This study investigates the role of supply chain information necessary for decision making. The languageaccounting information system to create competitive of business is quantitative in nature and accountingadvantage for Iraqi General Commission for Taxation. provides the platform to organize business transactions toInterviews were conducted from selected officials of Taxation communicate with stakeholders ranging from owners,department. The results showed that all the respondents stockholders, lenders, managers, employees governmentagreed that supply chain accounting information system is a and regulatory agencies. Consequently, accounting helpsuseful approach to create competitive advantage in term of to take economic and operational decision making whichcost reduction, enhancing operational efficiency, increasingthe scope of organization and strengthen the internal control is significant for the survival of any business. Similarly,system. Hence, this study proposed to implement supply the timely information is more significant in presentchain accounting information system in Iraqi General competitive environment. Therefore, the reliability onCommission for Taxation. The integration of information supply chain accounting information system is increasingtechnology with conventional accounting system will with the passage of time due to accurate and timely flowimprove the adequacy of tax department which ultimately of accounting information [1].strengthen the economy. The gigantic development in 21st century has led by the development in information and communicationKeywords- Iraq, General Commission for Taxation,Competitive Advantage, Supply Chain, Accounting Information technology. Hence, supply chain accounting informationSystem. system has emerged an integral part of any organization in this modern epoch. According to Porter’s five forces model, organization create competitive advantage either 1. Introduction on the basis of cost leadership, differentiation or innovation. An information system helps to gain The language of business is accounting as it plays a competitive advantage in either strategy. Organizationscentral role for economic decision making. Account is a can reduce the cost of business operations with the help ofsystem which provides quantitative information which is information system. Furthermore, accounting information system supply chain reduces the cost of accounting______________________________________________________________ department by providing accurate and timely onlineInternational Journal of Supply Chain Management information. Seemingly, information system is a source ofIJSCM, ISSN: 2050-7399 (Online), 2051-3771 (Print) innovation by providing accurate, induplicate ...