Examining the Mediating Role of Cost Management Techniques for the Relationship between Total Quality Management & Achieving Competitive Advantage at Sudanese Banks

Abstract

The study aimed to examining the mediating role of (CMT) for the relationship between (TQM) & achieving (CA) at (SB). The problem of the study focuses on decrease of achieving (CA) level at (SB) because of unawareness of implementing modern Managerial Accounting Styles and (CMT). Three hypotheses were developed and a questionnaire was designed. After data collection and analysis from the respondents, the study reached up to a mediating (CMT) for the relationship between (TQM) & achieving (CA)  with an indirect effect of (0.671). The study recommended that there is a need to increase leadership & employees awareness in the importance of (TQM), (CMT) & (CA).