Academy of Entrepreneurship Journal (Print ISSN: 1087-9595; Online ISSN: 1528-2686)


Innovative Accounting As A tool to Enhance the Competitiveness of Companies Using A Concept Customer Profitability Dell Company Case Study

Author(s): Aeshah A-Kareem Abdulsttar Al-Obaidi and Aws S. Mirdan

This research aims to measure the impact of the use of innovative accounting practices in improving the quality of the information provided by management in financial reports using the concept of balanced performance card and focusing on the concept of customer profitability as it is one of the modern financial tools used to enhance the competitiveness of companies within the stock market and thus demonstrate the impact of this on The rationalization of investor decisions in light of the accounting standards currently applied, and for this purpose, the researcher conducted a theoretical study that included the nature of innovative accounting practices and their impact on the quality of financial reports as well as their impact on investor decisions. The researcher has reached the following results: Innovative accounting is those practices used by management to show the results of the activity and financial position in a not real way, and that is mainly based on the available freedom of accounting choice and flexibility in applying accounting rules.

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