واقع تطبيق تقنيات محاسبة التكاليف الإدارية في الشركات العراقية

الملخص EN

The study aimed to identify the current applications of Managerial and costs Accounting techniques in Iraqi companies, as well as areas in which the application of these techniques, In addition to the disclosure of the difficulties and obstacles that limit or prevent the companies from the application of modern techniques and to achieve this, the researcher designed a questionnaire taking advantage from the similar previous literature and consulted academics with expertise and competence in this area.

It was also rely on a personal interview with the managers of cost accounts and accountants in a sample of companies in the province of Basra included various sectors (industrial, commercial, service) regardless of the ownership of the sector in order to get more accurate information to support the answers obtained through the questionnaire from those accountants , the questionnaire consisted of two main sections ,the first one is about the respondent as well as information about the company, while the second section include main themes covers the aspects that require to be studied.

The sample of the study is (46) members consist of accountants and Accounting managers in (12) company of Iraqi companies, and using some statistical methods to analyze the data which is the Frequencies the percentage also the researcher used (T test) and analysis of unilateral variance (ANOVA) to refuse or accept the hypothesis.