The Impact of Supply Chain Accounting Information Systems Harmonization on Creating a Competitive Advantage for the Iraqi General Commission Taxation

Abstract

The importance of information technology is inevitable in this information innovation driven business landscape. Keeping in view the importance of information technology, supply chain accounting information system has become popular in information intensive organization. This study has initiated with the objective to shed light on the importance of supply chain accounting information system in general and Iraqi General Commission for Taxation in particular. 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. Hence, this study proposed to implement supply chain accounting information system in Iraqi General Commission for Taxation. The integration of information technology with conventional accounting system will improve the adequacy of tax department which ultimately strengthen the economy.