The Impact of Strategic Management Accounting on Competitiveness of Commercial Companies: An Empirical Study

The research aims to investigate how the elements of strategic management accounting such as cost management strategies, strategic performance measurement, and competitor analysis influence the dimensions of competitive advantage in commercial companies located in Salah Al-Din Governorate using a descriptive-analytical method.. A questionnaire was used as the main tool for data collection and distributed to a purposive sample comprising 200 managers and financial officers working within commercial companies. Statistical methods applied included Cronbach’s alpha coefficient for reliability, frequencies, percentages, arithmetic mean, standard deviation, and multiple regression analysis to test the hypotheses with SPSS version 26. Results indicated that SMA has a statistically significant positive impact on enhancing competitiveness. It was found that the dimension of strategic performance measurement explains 38.2% of the variance in competitiveness followed by cost management strategies at 34.5%, while competitor analysis explains 28.3%. The study recommends that commercial companies enhance their use of SMA techniques in order to achieve sustainable competitive advantages.