The Impact of Integrating Organizational Culture and Governance Mechanisms on the Quality of Accounting Disclosure of Intellectual Capital: An Applied Study
DOI:
https://doi.org/10.65405/.11.ملحق%2041.2272Abstract
This study aimed to develop a proposed accounting model for customer loyalty programs in accordance with International Financial Reporting Standards (IFRS), and to examine their impact on achieving firms' competitive advantage, with an empirical application on telecommunications companies in Libya.
The study adopted a descriptive-analytical approach, and a questionnaire was used as the main data collection tool from a sample of employees working in financial, marketing, and internal audit departments. Data were analyzed using statistical methods via SPSS software.
The findings revealed a statistically significant positive relationship between customer loyalty programs and competitive advantage, as these programs contribute to increasing customer retention, improving customer satisfaction, and enhancing customer lifetime value. The results also indicated deficiencies in accounting disclosure of loyalty programs, despite the importance of applying IFRS 15 in improving their accounting measurement.
The study recommended developing a clear accounting model for loyalty programs, Improving accounting disclosure practices, ensuring proper application of international standards, and enhancing integration between financial and marketing departments when designing loyalty programs.
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