The role of marketing audit elements in enhancing marketing performance through the mediating role of accounting information quality / an analytical study of the opinions of a sample of workers in a number of production organizations in Duhok Governorate

Abstract

The research aims to provide a clear idea of ​​the role of marketing audit elements in enhancing marketing performance through the mediating role of the quality of accounting information/an analytical study of the opinions of a sample of workers in a number of productive organizations in Duhok Governorate, as they possess internal capabilities and skills that enable them to examine and evaluate marketing practices and results through a control mechanism on their marketing behavior to identify their financial performance to evaluate various aspects of their financial activity, and work to improve the internal system and detect errors in their internal activity. The current research relied on testing marketing audit as an independent variable, marketing performance as a dependent variable, and the quality of accounting information as an intermediary variable and an analytical framework to identify the nature of the statistical relationships between the research variables. This prompted the researchers to formulate a number of main and sub-hypotheses, and test them through the use of a set of analytical statistical methods. The research reached a number of conclusions, the most important of which were: Marketing audit is a comprehensive, accurate, independent, and regular examination of the organization's environment, objectives, strategies, and marketing activities. It is an evaluation of the general conditions of the marketing plan, and its correct implementation prevents bankruptcy and liquidation of the organization. It gives them the opportunity to focus their resources on generating more profits and preventing waste. Among the important recommendations reached by the research are: The organizations surveyed should work on improving their marketing performance, which will help them enhance their results and achieve their goals. Implementation mechanism: By developing a comprehensive marketing strategy, studying competitors, understanding customer needs and desires, and working to set clear, measurable goals that align with the organizations' vision.