Determinants of Accounting Measurement of Relational Capital and Competitive Advantage: Study on Egyptian Banking Sector

The study aimed to examine the relationship between Accounting measurement determinants of relational capital and the competitive advantage achievement, by using convenience sample Questionnaire was distributed to the mangers in Egyptian Banking sector (Cairo City), and tested the Hypotheses by using SPSS. The result suggested that the accounting measurement determinants of relational capital significantly affect competitive advantage achievement, and revealed that the customer’s item has the most significant relationship on the quality followed by suppliers, and strategic alliance. In addition the results also showed that Strategic alliance have the most significant effect on innovation followed by suppliers and customer.