The importance of using modern management accounting systems: an exploratory study in the industrial companies listed in the Iraqi stock exchange

المؤلفون المشاركون

Matrud, Adnan Kazim
Hamid, Ali Mahdi
Khilkhal, Naim Sabah

المصدر

رماح للبحوث و الدراسات : مجلة دولية علمية محكمة متخصصة في الاقتصاد و العلوم الإدارية

الناشر

مركز البحث و تطوير الموارد البشرية (رماح)

تاريخ النشر

2022-08-31

دولة النشر

الأردن

عدد الصفحات

14

التخصصات الرئيسية

التاريخ

الموضوعات

• الأسواق المالية
• المحاسبة الإدارية
• العراق
• الشركات

الملخص الإنجليزي

Purpose: The study aims at highlighting the possibility of applying modern management accounting systems in the industrial companies listed in the Iraqi Stock Exchange to improve the performance of these companies, achieve competitive advantage, and to identify the most common systems and areas of their usages.

Design/Methodology/Approach: As for the statistical model, the researchers utilized five point Likert Scale to analyze the supporting and rejecting responses of the study sample's responses to the questionnaires items given.

A total number of 115 questionnaires was retrieved from distributed questionnaires.

Findings: The results of the studyindicate that most of the industrial companies listed in the Iraqi Stock Exchange use modern accounting methods in a good manner.

Moreover, most of these companies have departments and sections responsible for the application of modern management accounting.

Practical Implications: The results of the study have revealed the desire of the senior management of these companies and the decision makers to apply the modern management accounting methods in order to achieve the desired goals, improve performance, maintain the market share, and to achieve competitive advantage to meet the changes that may happen in the future.

Originality/Value: The study has reached to some conclusions, the most important of which is that there is need for the managers of companies to make comparisons through the numbers and financial ratios between the actual performance and planned performance figures in order to assess the real performance in the industrial joint stock companies in order to achieve the objectives and excellence.

نوع البيانات

أوراق مؤتمرات

رقم السجل

BIM-1590879

• APA
• MLA
• AMA