التكامل بين محاسبة استهلاك الموارد و التحسين المستمر بهدف تحقيق التنمية المستدامة

الملخص EN

This study aims to provide a proposed framework of agreement between Resource Consumption Accounting (RCA) and Continuous Improvement.

Such framework is designed to (1) achieve Sustainable Development through reducing costs، and (2) Resource Consumption Accounting is active in protecting and preserving the environment in which considered one of the priorities of business companies in the modern world.

The researchers adopted fieldwork due to the challenges appeared in relation to data collecting inside the industrial companies.

They used a questionnaire as instrument for collecting data from certain electricity generating companies situated in the province of Sulaymaniyah 125 questionnaires were distributed، and only 96 were reliable which consists 77% of the total questionnaires.

Several statistical methods were used through the functions of (SPSS.24) version.

Accordingly، several findings outlined at the end of the research.

Majority of the sample agreed with the items related to Resource Consumption Accounting and Continuous Improvement for providing the requirements of the current generation without damaging the requirements of the next generations.

The researchers made many recommendations including shedding light on the significance of Resource Consumption Accounting for industrial companies in general and electricity generating companies in particular from the ground that electricity generating companies provide one of the important public utility services.