This paper aims to study the effect of using information technology on the quality of the accounting information by studying the dimensions of information technology (collecting, processing, storing, and sending data, and information) with a field study on the Nile Bank in Sudan. The researchers followed some descriptive analytical approach to conduct the field study. Researchers distributed (120) questionnaires and (104) of them were collected. The study concluded that dimensions of information technology (collecting, processing, storing, and transmitting data, and information) impact the dimensions of accounting information quality (relevance, reliability, understandability, consistency, comparability).

The main aim of this study is to clarify the impact of strategic managerial accounting techniques on the competitive advantage of Sudanese exports in light of globalization. The study tested one hypothesis is that: There is a significant relationship between applied strategic managerial accounting techniques and supporting the competitive advantage of Sudanese exports in light of globalization. Researchers distributed 70 questionnaires, 65 of them were collected as 92.8%. Statistical Package of Social Sciences (SPSS) was used to analyze data. Some of the study findings are: Using target cost enables the continuous improvement of exported products, and this supports the competitiveness of exports globally. Applying ABC enables the appropriate price of products to be determined so that they can continue to compete globally. Producing exported products according to specifications, can reduce costs and increase the quality of the exported products.

This study aimed to identify the Impact of benchmarking to Applied the strategic cost methods in paints companies-Khartoum state, the study tested two hypotheses which are: there are statistically significant relationship between Applied the benchmarking and activating the strategic cost methods, there are statistically significant relationship between Applied the benchmarking and rationalizing administrative decisions. Researchers distributed (60) questionnaire forms among some of the workers in the field selected randomly (57) Forms were collected as 95%. (SPSS) used for analyzing data. The study reached some findings from which: the benchmarking Contribute in applied the strategic cost methods with high efficiency by benefiting from the experiences of competitors, the benchmarking Contribute in to assist management in decision-making for reducing the costs of production in paints companies-Khartoum state. the study recommended to: taking advantage of comparative measurement and methods of strategic cost in responding to competition by controlling cost element.

This study aimed to identify the Role of Strategic Costs (SCs) in Activating Competitive Advantage (Field Study in the Paints Companies-Khartoum State). The study tested two hypotheses which are: There is a significant relation between (SCs) and the Activating of the Competitive Advantage in the Sudanese Paints Companies in Khartoum State, there is a significant relation between (SCs) and the reduction of production costs in the Sudanese Paints Companies in Khartoum State. Researchers distributed (40) questionnaire forms among some of the workers in the field selected randomly (33) Forms were collected as 83%. Statistical package of social sciences programmer (SPSS) used for analyzing data. The study reached some findings from which: the strategic costs contribute in reducing costs during the products design stage, the companies has awareness in analyzing the competitive advantage situation to the competitors costs structure, the paints companies in Khartoum work to improve its operations and products continuously to decrease costs, Some of the study recommended to: there is necessity in applying the strategic cost methods together to activate the competitive advantage continuously , to do more studies in all the Sudanese industrial companies to the benefit of adopting the strategic cost in decreasing costs and to support the competitive advantage.

This study handles impact of strategic cost analysis on accounting information (field study on engineering industries Companies-Khartoum State), the study aimed to understand the concept of strategic cost analysis and the concept and characteristics of accounting information. The study test one hypothesis following: There is a statistically significant relationship between the application of strategic costs analysis and accounting information and hypothesis is achieved. The study reached some findings from which: strategic cost analysis contributes to the provision of appropriate information for decision making, Strategic cost analysis contributes to reducing the costs of different activities, strategic cost analysis contributes to providing information about activities that do not add value to the product, the study recommended following: care should be taken to apply the types of strategic cost analysis to obtain product information at all stages, must be applied the types of strategic cost analysis with modern cost methods to reduce the total cost of production.