قني, محمد أمينالعربي شراك, وليدزناقي, سيد أحمد2025-09-072025-09-072025http://dspace.univ-temouchent.edu.dz/handle/123456789/6733"the memorandum explores the critical role of competitive advantage in establishing effective financial governance within organizations. It highlights how sustainable competitive positioning—through innovation, cost leadership, quality, and market responsiveness—can lead to more transparent, accountable, and efficient financial decision-making. The paper argues that when an organization leverages its unique strengths, it gains better control over resource allocation, financial planning, and risk management. This, in turn, supports the principles of financial governance, including integrity, transparency, and compliance with financial regulations. The study also emphasizes the need for aligning competitive strategies with governance frameworks to enhance overall organizational performance and long-term value creation."otherCompetitive Advantage Financial Governance Strategic Management Corporate Performance Risk Management Transparency Accountability Financial Planning Innovation SustainabilityThesis