Akkad Journal of Contemporary Management Studies 最新文献

The Impact of Green Innovation on Environmental Sustainability 绿色创新对环境可持续性的影响

Akkad Journal of Contemporary Management Studies Pub Date : 2022-05-12 DOI: 10.55202/ajcms.v1i4.90

Nagham Ali Jassim, Anfal Talib Challoob

引用次数: 3

Managerial Skills and Competencies of Future Managers in UAE 阿联酋未来管理者的管理技能和能力

Akkad Journal of Contemporary Management Studies Pub Date : 2022-03-21 DOI: 10.55202/ajcms.v1i4.76

Moyaid Sulieman

引用次数: 1

Strategic Thinking, Productivity, and Efficiency: Evidence From Iraq 战略思维、生产力和效率:来自伊拉克的证据

Akkad Journal of Contemporary Management Studies Pub Date : 2022-01-02 DOI: 10.55202/ajcms.v1i3.26

M. Abraheem, Alaa Abdulsalam Mustafa

引用次数: 0

Role of Good Governance In Nation-Building: A Case of Iraq 善治在国家建设中的作用:以伊拉克为例

Akkad Journal of Contemporary Management Studies Pub Date : 2022-01-02 DOI: 10.55202/ajcms.v1i3.33

Heider Nima Bekheet

{"title":"Role of Good Governance In Nation-Building: A Case of Iraq","authors":"Heider Nima Bekheet","doi":"10.55202/ajcms.v1i3.33","DOIUrl":"https://doi.org/10.55202/ajcms.v1i3.33","url":null,"abstract":"In Iraq, the issue of access to good governance is very important for a variety of reasons, perhaps most notably its fall under US occupation for the period 2003-2011 when its political system was changed. Genuine human growth rediscovers the actual worth of human life, which has been distorted by successive wars and international sanctions, not to mention previous policies. Iraq also owns a massive wealth of enormous oil and gas reserves, as well as other resources, which requires a proper system to manage it, which may not be accessible in the first place, and is founded on the principles and practices of good governance. Another factor in this area is the nature of the Iraqi people, which is composed of numerous nationalities, religions, and sects, which may expose the country to a real crisis if a particular sect or nationality becomes dissatisfied with the current regime, as is currently the case in some provinces. This study seeks to re-emphasize what good governance is, the rationale for its emergence, and its various indicators, not to mention its role in nation-building, while also highlighting the most significant barriers to its application in Iraq, and thus pointing to the most critical ways to promote good governance in Iraq. The findings reveal that there are several barriers to obtaining and implementing good governance in Iraq, which are caused by a range of factors and need a very lengthy period of time to overcome","PeriodicalId":300436,"journal":{"name":"Akkad Journal of Contemporary Management Studies ","volume":"113 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131322589","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analyzing Customer Profitability Using Resource Consumption Accounting For Improving Firm Performance 利用资源消耗会计分析客户盈利能力以提高企业绩效

Akkad Journal of Contemporary Management Studies Pub Date : 2022-01-02 DOI: 10.55202/ajcms.v1i3.34

Montader Ismail Alsafar

{"title":"Analyzing Customer Profitability Using Resource Consumption Accounting For Improving Firm Performance","authors":"Montader Ismail Alsafar","doi":"10.55202/ajcms.v1i3.34","DOIUrl":"https://doi.org/10.55202/ajcms.v1i3.34","url":null,"abstract":"Accuracy and quality of customer cost information depend on the selection and execution of a contemporary strategy to cost accounting and administration that is responsive to fierce competition between economic units and incorporates resource consumption accounting. RCA, the latest generation of cost accounting and contemporary management software, enables managers to make informed choices and establish effective plans. This research intends to illustrate the influence of resource consumption accounting in rationalizing customer costs in the bags / Hilla facility by lowering product prices, detecting idle energy, and identifying the factory's best customers. In the Al-Hilla / Al-Hilla / Al-Hilla plant, a case-study technique was applied. Through this process, an evaluation of the laboratory's actual expenses and the application of resource consumption accounting are made using the laboratory's existing data for the year 2018. The research concluded that the effectiveness of customer cost analysis is contingent on the technique used and that accounting for resource consumption is one of the most effective and accurate methods for cost rationalization. The resource consumption accounting highlights the economic unit is resources, the entwined relationships between them, and their optimum usage. Furthermore, it finds idle (untapped) energy and eliminates it from goods and services to minimize prices. Thus, the researcher's most significant suggestions affirm that enough attention is given to the application of resource consumption, accounting for their contribution to attaining this aim.","PeriodicalId":300436,"journal":{"name":"Akkad Journal of Contemporary Management Studies ","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126035548","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Measuring Asymmetric Cost Behavior In Iraqi Industrial Companies 衡量伊拉克工业企业的不对称成本行为

Akkad Journal of Contemporary Management Studies Pub Date : 2022-01-02 DOI: 10.55202/ajcms.v1i2.37

K. Aureaar, Ali Jassim Al-Jubouri

{"title":"Measuring Asymmetric Cost Behavior In Iraqi Industrial Companies","authors":"K. Aureaar, Ali Jassim Al-Jubouri","doi":"10.55202/ajcms.v1i2.37","DOIUrl":"https://doi.org/10.55202/ajcms.v1i2.37","url":null,"abstract":"The accounting literature has not established a comprehensive framework for monitoring asymmetric behavior, expectations of cost estimations more effectively. Thus, the research sought to emphasize the significance of asymmetric cost behavior in Iraqi economic units and contribute to developing a knowledge framework that incorporates it (asymmetric cost behavior). The departments of monetary units suffer from a lack of knowledge about cost management, which prevents them from making efficient and acceptable use of resources. They adhere to the traditional proportional theory of fixed and variable cost behavior, which is dependent on the level of production volume only. As the study topic was defined by a series of questions, the most essential of which was What are the conceptual and intellectual tendencies in the field of asymmetric cost behavior research? The study was conducted in the (industrial) sector and applied to a sample of (13) enterprises based on data available on the Iraq Inventory Exchange's website to accomplish the research's objectives and address its issues. Accounting equations and statistical techniques were used to process the data, and the findings were retrieved using statistical software (Eviews). The research came to several conclusions, including the following. First, the inventory index has a noticeable effect on the behavior of asymmetric costs, indicating that economic units want to keep resources and funding to satisfy future demand changes. The study made several recommendations, the most significant of which drew the attention of those responsible for managing economic units to the importance of studying and comprehending the asymmetric behavior of cost elements and the consequences of this behavior to obtain information for the various decisions made within the economic unit.","PeriodicalId":300436,"journal":{"name":"Akkad Journal of Contemporary Management Studies ","volume":"165 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126940928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Resources Consumption Accounting, Cost Reduction For Customers, and Competitive Advantage: An Iraqi Case Study 资源消耗核算、降低客户成本与竞争优势:伊拉克案例研究

Akkad Journal of Contemporary Management Studies Pub Date : 2022-01-02 DOI: 10.55202/ajcms.v1i2.35

Montader Ismail Alsafar

{"title":"Resources Consumption Accounting, Cost Reduction For Customers, and Competitive Advantage: An Iraqi Case Study","authors":"Montader Ismail Alsafar","doi":"10.55202/ajcms.v1i2.35","DOIUrl":"https://doi.org/10.55202/ajcms.v1i2.35","url":null,"abstract":"Accuracy and quality of customer cost information depend on the selection and execution of a contemporary strategy to cost accounting and administration that is responsive to fierce competition between economic units and incorporates resource consumption accounting. RCA, the latest generation of cost accounting and contemporary management software, enables managers to make informed choices and establish effective plans. This research intends to illustrate the influence of resource consumption accounting in rationalizing customer costs in the bags / Hilla facility by lowering product prices, detecting idle energy, and identifying the factory's best customers. In the Al-Hilla / Al-Hilla / Al-Hilla plant, a case-study technique was applied. Through this process, an evaluation of the laboratory's actual expenses and the application of resource consumption accounting are made using the laboratory's existing data for the year 2018. The research concluded that the effectiveness of customer cost analysis is contingent on the technique used and that accounting for resource consumption is one of the most effective and accurate methods for cost rationalization. The resource consumption accounting highlights the economic unit is resources, the entwined relationships between them, and their optimum usage. Furthermore, it finds idle (untapped) energy and eliminates it from goods and services to minimize prices. Thus, the researcher's most significant suggestions affirm that enough attention is given to the application of resource consumption, accounting for their contribution to attaining this aim.","PeriodicalId":300436,"journal":{"name":"Akkad Journal of Contemporary Management Studies ","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133605487","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Administrative Empowerment and Management Readiness In Crisis Time: A Case Of University of Misan 危机时期的行政授权与管理准备:以米桑大学为例

Akkad Journal of Contemporary Management Studies Pub Date : 2022-01-02 DOI: 10.55202/ajcms.v1i2.27

M. Abraheem

引用次数: 0

Using Attribute-Based Costing To Conduct Efficient Customer Profitability Analysis In Small And Medium-Sized Manufacturing Businesses 基于属性成本法的中小制造企业客户盈利能力分析

Akkad Journal of Contemporary Management Studies Pub Date : 2022-01-02 DOI: 10.55202/ajcms.v1i2.31

Hatem Karim Kadhim, Riyadh Kareem Al-Ghezi

{"title":"Using Attribute-Based Costing To Conduct Efficient Customer Profitability Analysis In Small And Medium-Sized Manufacturing Businesses","authors":"Hatem Karim Kadhim, Riyadh Kareem Al-Ghezi","doi":"10.55202/ajcms.v1i2.31","DOIUrl":"https://doi.org/10.55202/ajcms.v1i2.31","url":null,"abstract":"The research aims to show both cost technology based on ABC II specifications and customer The study seeks to demonstrate both cost technology and customer profitability analysis based on ABC II standards (CPA as contemporary accounting techniques and money from a significant role in developing the performance of the economic unit compared to traditional cost technologies). Emphasizing the function of cost technology in delivering relevant information to manage the monetary team enables it to examine the profitability of the client and retain customers for the men's clothes factory in Najaf. The purpose of this study is to use cost technology to data collected from the Men's Clothing Factory in Najaf in 2019 through field visits and interviews with department managers and staff in order to examine the profitability of customers within the economic unit research sample. The results indicate that customers whose overall losses grew under the conventional cost system benefit from ABC11 technology's optimum resource utilization and cost reductions while matching customer requirements and demands. According to the company's conventional system, the client who was losing money was (y) by (16145000) dinars has become a successful customer (5535,000) dinars, which suggests that ABC11is critical in supplying relevant information to accurately measure the profitability of consumers.","PeriodicalId":300436,"journal":{"name":"Akkad Journal of Contemporary Management Studies ","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114095771","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

The Role of Project Resource Planning In Cost Management: An Empirical Study In The Central Najaf Drug Store 项目资源规划在成本管理中的作用——以纳杰夫中心药店为例

Akkad Journal of Contemporary Management Studies Pub Date : 2022-01-02 DOI: 10.55202/ajcms.v1i3.38

K. Aureaar, Hind Ali Hussein

引用次数: 0