"The Role of the Responsibility Accounting System in Achieving Competitive Advantage for Yemeni Food Industrial Companies: A Field Study"

Abstract

This study aims to examine the role of the responsibility accounting system-specifically its dimensions of cost centers, profit centers, and investment centers-in achieving competitive advantage in Yemeni food industrial companies. A descriptive analytical approach was adopted, and a questionnaire was used to collect data from employees in 13 food industrial companies. The sample included financial managers, accounting managers, accountants, audit managers and auditors, cost managers, cost accountants, production managers, and sales managers, totaling 122 respondents.
The findings revealed that the responsibility accounting system is implemented to a very high degree in the companies under study. However, the level of attention varies across its dimensions, with cost centers ranking first in terms of application, followed by profit centers and then investment centers. Statistical analysis confirmed a significant positive impact of the responsibility accounting system on achieving competitive advantage in Yemeni food industrial companies.