أثر نظام التكاليف على أساس الأنشطة في تحسين الإفصاح و الشفافية

الملخص EN

The aim of this study is to identify the activities based on costs (ABC) system as a modern system of management accounting, and its impact to improve disclosure and transparency through the questionnaire method.

The sample study represented by sample economic institutions and practitioners of auditing and accounting in order to estimate and test the multiple linear regression model.

This study concluded that is a tendency forthe institutionsto applies the (ABC) system, another significant result behind this study is the positive relationship between the application of the (ABC) system and improving disclosure and transparency.

This study also recommended that economic institutions should accelerate the implementation of the system because of its effective role in Cost reduction and control; this allows the accurate inventories and sales cost evaluation that has positive reflect on the quality of the financial statements.