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The correct answer highlights the role of MACS, or Management Accounting and Control Systems, in aligning resources with organizational goals. This alignment is crucial for strategic competitiveness because it ensures that all aspects of the organization are working toward the same objectives. By effectively deploying human, financial, and technological resources in a way that supports the overarching strategy, organizations can enhance efficiency, make informed decisions, and respond to market changes more swiftly.

Integrating management accounting into strategic planning allows organizations to track performance against goals, identify areas needing improvement, and allocate resources more effectively. This strategic alignment not only helps in achieving objectives but also in optimizing processes and prioritizing initiatives that lead to a competitive advantage.

Other options, while important for organizational success, do not directly address the overarching strategic framework of MACS. Fostering employee loyalty, standardizing practices, and reducing turnover rates are components that might contribute to operational effectiveness but do not capture the essence of how MACS directly enhances strategic competitiveness through alignment of resources with goals.