Activity-based costing system and its role in decisions making in Iraqi industrial companies : a field study
Other Title(s)
نظام التكاليف على أساس الأنشطة و دوره في اتخاذ القرارات في الشركات الصناعية العراقية : دراسة ميدانية
Author
Source
Al Malweah for Archaeological and Historical Studies
Issue
Vol. 5, Issue 11 (28 Feb. 2018), pp.323-338, 16 p.
Publisher
University of Sammara College of Archaeology
Publication Date
2018-02-28
Country of Publication
Iraq
No. of Pages
16
Main Subjects
Topics
Abstract EN
The aim of this study is to examine the relationship between the Activity Based Costing (ABC) and the Decisions Making in Iraqi Industrial Companies.
In order to conduct the study, a questionnaire was designed and addressed to Financial Managers, Cost managers, Cost Accountants, Financial Accountants, and Auditors in Iraqi industrial companies.
Five-point likert scales were used for measurement and one-sample t-test is applied for testing the hypothesis of the study, one of the most important results of the study that the (ABC) information is an excellent source that underpins strategic and operational decisions.
American Psychological Association (APA)
Numan, Lubna Hashim. 2018. Activity-based costing system and its role in decisions making in Iraqi industrial companies : a field study. Al Malweah for Archaeological and Historical Studies،Vol. 5, no. 11, pp.323-338.
https://search.emarefa.net/detail/BIM-1218160
Modern Language Association (MLA)
Numan, Lubna Hashim. Activity-based costing system and its role in decisions making in Iraqi industrial companies : a field study. Al Malweah for Archaeological and Historical Studies Vol. 5, no. 11 (Feb. 2018), pp.323-338.
https://search.emarefa.net/detail/BIM-1218160
American Medical Association (AMA)
Numan, Lubna Hashim. Activity-based costing system and its role in decisions making in Iraqi industrial companies : a field study. Al Malweah for Archaeological and Historical Studies. 2018. Vol. 5, no. 11, pp.323-338.
https://search.emarefa.net/detail/BIM-1218160
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1218160