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التكامل بين محاسبة استهلاك الموارد و التحسين المستمر بهدف تحقيق التنمية المستدامة
Other Title(s)
Integrating resource consumption accounting and continuous improvement to achieve sustainable development
Joint Authors
سعيد، به يمان عثمان
نجم، بصيرة مجيد
Source
مجلة تكريت للعلوم الإدارية و الاقتصادية
Issue
Vol. 17, Issue 56، ج. 2 (31 Dec. 2021), pp.87-111, 25 p.
Publisher
Tikrit University College of Administration and Economic
Publication Date
2021-12-31
Country of Publication
Iraq
No. of Pages
25
Main Subjects
Topics
- Sustainable development
- Researchers
- Industrial enterprises
- Public utilities
- Business enterprises
- Statistics
Abstract 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.
American Psychological Association (APA)
نجم، بصيرة مجيد وسعيد، به يمان عثمان. 2021. التكامل بين محاسبة استهلاك الموارد و التحسين المستمر بهدف تحقيق التنمية المستدامة. مجلة تكريت للعلوم الإدارية و الاقتصادية،مج. 17، ع. 56، ج. 2، ص ص. 87-111.
https://search.emarefa.net/detail/BIM-1367786
Modern Language Association (MLA)
نجم، بصيرة مجيد وسعيد، به يمان عثمان. التكامل بين محاسبة استهلاك الموارد و التحسين المستمر بهدف تحقيق التنمية المستدامة. مجلة تكريت للعلوم الإدارية و الاقتصادية مج. 17، ع. 56، ج. 2 (2021)، ص ص. 87-111.
https://search.emarefa.net/detail/BIM-1367786
American Medical Association (AMA)
نجم، بصيرة مجيد وسعيد، به يمان عثمان. التكامل بين محاسبة استهلاك الموارد و التحسين المستمر بهدف تحقيق التنمية المستدامة. مجلة تكريت للعلوم الإدارية و الاقتصادية. 2021. مج. 17، ع. 56، ج. 2، ص ص. 87-111.
https://search.emarefa.net/detail/BIM-1367786
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1367786