The Role of Quality Cost Accounting in Achieving Strategic Balance in Industrial Sectors: A Field Study on Sudanese Factories - GIAD

Abstract

Purpose: The study aims to highlight the importance of quality cost accounting and its impact on achieving strategic balance in the Sudanese industrial sectors.
Study design/methodology/approach: The study employed a structured questionnaire comprising a series of statements designed to measure the variables, test the proposed hypotheses, and achieve the research objectives.
Sample and data: The field study was conducted on a purposive sample of the study population, which included 122 individuals from the groups working in Sudanese GIAD Factories.
Results: The study concluded that there is a relation to the existence of intangible correlation to the role of quality cost accounting in achieving strategic balance in the Sudanese industrial sectors.
Originality/value: This study contributes by exploring the relationship between quality cost dimensions and strategic balance within the unique context of Sudanese industrial companies, offering valuable insights into this underexplored setting.
Research limitations/implications: The study focused on a specific group of participants, including department managers, directors, and accountants directly related to the research topic. The data collection was constrained to a four-month period, and the scope was limited to examining two variables: quality costs and strategic balance.