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

relationships with external parts. However the accounting rules and standards cannot recognize and measure all the value generated by relational capital through establishing a set of determinants and conditions, Which led to increase the gap between the market value and the book value produced by the accounting, followed by an important problems such as (information asymmetry, loss of accounting information reliability and suitability, high uncertainty, increase the capital cost (Bilal&Abdenacer2016,Maaloul&Zeghal, 2014, Chao Yu,H.,et,al.2015)In the same time there is a large part of the relational capital will be left to the voluntary disclosure of management and its orientation? This is also reflected in some of management literature, where it has been shown that if the disclosure of intellectual capital information exceeds certain limits, it will affect the firm's competitive advantage (Vergauwen et al., 2007). According to the above this paper aims to study the impact of these accounting detriments and conditions relating to relational capital on the firm's ability to achieve competitive advantage, This is done by management controlling the amount and quality of information disclosed about the relational capital . Abstract: 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.