تأثير تكامل البيانات الضخمة ومحاسبة الكلفة على ترشيد قرارات التسعير التنافسي: دراسة تطبيقية على عينة من الوحدات الاقتصادية الصناعية العراقية

Abstract

This study aimed to measure the impact of big data integration and cost accounting on rationalizing competitive pricing decisions in Iraqi industrial economic units, based on the need to move beyond the separate reliance on internal cost information or external market data when making pricing decisions. The research problem concerned the extent to which the integration of big data analytics and cost accounting systems can provide a more comprehensive information base that supports the determination of prices capable of achieving a balance among costs, profitability, and competitive requirements. The study adopted a descriptive-analytical approach and employed a questionnaire as the primary data collection instrument. Data were collected from a purposive sample of (162) respondents comprising accountants, cost accountants, managers, and employees involved in cost, pricing, and information systems within Iraqi industrial economic units. Arithmetic means, standard deviations, percentages, Cronbach’s alpha coefficient, and regression analysis were used to analyze the data and test the hypotheses. The results showed that the level of big data utilization reached (72.8%), indicating a high level of adoption, while the level of cost accounting implementation reached (75.2%), also indicating a high level. Furthermore, the integration of big data and cost accounting had a (positive and statistically significant effect) on the rationalization of competitive pricing decisions. The correlation coefficient was (R = 0.758), the coefficient of determination was (R² = 0.575), and the regression coefficient was (B = 0.812) at a significance level of (p < 0.001). This indicates that the integration of big data and cost accounting explains (57.5%) of the variation in the level of rationalization of pricing decisions. The study concluded that practical value is not achieved through the availability of data or cost accounting systems independently, but rather through integrating them into a unified information system that connects cost data with markets, customers, and competitors. The study recommends developing cost accounting systems and linking them to data analytics platforms, enhancing accountants’ analytical skills, and employing predictive analytics to monitor costs, demand, prices, and competitors’ movements.