TOTAL MANAGEMENT ACCOUNTING AND ITS ROLE IN SUPPORTING THE COMPETITIVENESS OF THE ECONOMICAL ENTITIES

Abstract

The importance of this study appears in the necessity to depend on the total  Management Accounting  to provide complete information to the economical entities that support comparativeness in providing products that fulfill the costumer's desires in the right time the international markets in general and the Iraqi market specifically, which leads to a sustainable economic development in the Iraqi market. This study aims to show the needs of the total  Management Accounting  in the contemporary business environment and its effect on supporting competitiveness of the economical entities in the completive international market. The study has reached many recommendations , the most important of them was the need to consider the total  Management Accounting  as an integrated system that relies on decisions makers to help achieve the objectives of the economical entities regarding developing and growing.