{"title":"RESOURCES CONSUMPTION ACCOUNTING FOR A RATIONAL PRODUCTION COSTS: A CASE STUDY","authors":"M. Obeid","doi":"10.55202/ajcas.v1i2.13","DOIUrl":"https://doi.org/10.55202/ajcas.v1i2.13","url":null,"abstract":"This study aims to examine the effectiveness of using the resource consumption accounting system to reduce the cost of the product as one of the advanced approaches to allocating costs. Because of the enormous competition of companies in the market, cost control becomes an essential part that helps managers make cost-cutting decisions to achieve greater corporate profitability. This study shedding light on the new cost-accounting model RCA, the cost management approach that combines German cost accounting and activity-based cost accounting (ABC). This system provides more accurate and reliable data for more effective planning, control, and performance evaluation. Using this system in the Iraqi industrial companies is an important step in improving the accuracy of measuring costs and thus reducing the cost of its products and achieving a competitive advantage. The study was applied in the Babel tire factory, one of the factories of the General Company for Rubber Industries and Tires.","PeriodicalId":438441,"journal":{"name":"Akkad Journal Of Contemporary Accounting Studies","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114776329","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}
{"title":"VOLUNTARY DISCLOSURE PRACTICES IN THE IRAQI COMPANIES: AN EXPLORATORY STUDY","authors":"Hussein Alfatlah","doi":"10.55202/ajcas.v1i2.10","DOIUrl":"https://doi.org/10.55202/ajcas.v1i2.10","url":null,"abstract":"Stakeholders largely depend on financial data when making different choices and thus consider them the foundation for assessing businesses. Several international and national standards have been set to control and guide its creation. Interest in this field has increased in the wake of the collapse of many large companies. It led to significant financial issues for insurance companies and shareholders in the United States, which harmed the economy. This study aims to find out how much voluntary disclosure there was on the Iraqi Stock Exchange in 2015 by looking at the financial statements of a sample of companies listed there. The sample comprised (58) publicly traded companies, with a combined market value of (82 percent ). A scale of (110) optional items has been created to measure the level of optional information. According to the study's scale, just 31.6% of people voluntarily shared their data. As a result of its essential function in expanding the company's definition, achieving information symmetry, and attracting investments, the study recommended that voluntary disclosure interest be enhanced","PeriodicalId":438441,"journal":{"name":"Akkad Journal Of Contemporary Accounting Studies","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114196882","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}
{"title":"POLLUTION TAXATION FOR CLEAN PRODUCTION SYSTEMS: A CASE OF IRAQ","authors":"Saja Najah Karim","doi":"10.55202/ajcas.v1i3.16","DOIUrl":"https://doi.org/10.55202/ajcas.v1i3.16","url":null,"abstract":"Environmental pollution tax is one of the most significant ecological levies to combat environmental pollution caused by fossil fuel burning. Ecological impacts and corruption are so severe that several nations have adopted an ecological pollution tax to combat climate change, contributing to global warming. Additionally, the environmental pollution tax on fossil fuels includes two components: the imposition of a tax on combusted fuels, dubbed the energy tax, and a tariff on carbon emissions produced by fuel combustion, dubbed the carbon tax. The purpose of this research was to develop a suggested model for an environmental pollution tax in Iraq that would be levied on industrial firms that are environmentally sensitive or polluters. In addition, growing proposed gasoline tax rates. The study's findings indicated that accounting information plays a role in the formulation and application of environmental pollution taxes by providing the information required to determine the extent to which a business makes efforts to mitigate the ecological effects of its activities. Tax deductions were suggested in the proposed model to incentivize individuals tasked with decreasing environmental pollution caused by their operations. These deductions include solid waste expenses (which are the costs incurred by taxpayers to dispose of trash generated by their functions), environmental protection costs (which include waste, salaries, wages, and commodity materials), and activity costs. Maintenance (expenses spent by taxpayers to maintain precipitators and steam boilers) and quality management costs (costs incurred by taxpayers to minimize defective goods and hazardous manufacturing residues) are all results of the company's accounting system","PeriodicalId":438441,"journal":{"name":"Akkad Journal Of Contemporary Accounting Studies","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127080199","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}
{"title":"EVALUATING THE FINANCIAL PERFORMANCE OF PUBLIC SECTOR UNITS USING THE TRADITIONAL BUDGETING PERSPECTIVE","authors":"Raad Abdmislem Hraeja","doi":"10.55202/ajcas.v1i3.15","DOIUrl":"https://doi.org/10.55202/ajcas.v1i3.15","url":null,"abstract":"The purpose of this research is to show the applicability of financial performance metrics under the traditional budget (items budget) for assessing the General Directorate of Education in the Najaf Governorate. The process of planning, organizing, directing, and controlling is contingent upon balancing the items approved by the Iraqi government and determining whether financial indicators achieve the desired results from the performance evaluation process and contribute to establishing the correct foundations for future decision-making. Consequently, it has a favorable effect on profitability and liquidity, increasing the Directorate's economic and social worth. The financial statements of the General Directorate of Education in Najaf Governorate for the fiscal year 2017 were examined To accomplish the study's goals. In addition, the economic indicators used to evaluate performance levels were retrieved. The findings indicate that it is impossible to evaluate the financial performance of the General Directorate of Education in Najaf Governorate using current economic indicators in light of the outputs required by the government accounting system and the details contained in the budget for the items used. This research suggests many changes to Iraq's budget system that will assist strengthen the role of financial indicators in making several critical choices that will aid in the growth of the Directorate's operations","PeriodicalId":438441,"journal":{"name":"Akkad Journal Of Contemporary Accounting Studies","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128474876","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}
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