Open AccessTime-Driven Activities Based Cost: Evidence of Industrial Firms of Iraq
Author(s) -
Khulood Assim Wanas
Publication year - 2017
Publication title -
international journal of accounting and financial reporting
Language(s) - English
Resource type - Journals
ISSN - 2162-3082
DOI - 10.5296/ijafr.v7i1.10667
Subject(s) - order (exchange) , sample (material) , business , research method , risk analysis (engineering) , computer science , industrial organization , process management , finance , business administration , chemistry , chromatography
The main aim of this paper is to justify the concept of Time-Driven Activity Based Cost (TD-ABC) system. It tries to analyze the principles and dimensions of this system. Through this paper an illustration of the beneficial effect of the modern accounting system and the way in which it can replace the currently used system has been analyzed. The system has been proposed to be implemented in the Industrial Companies of Iraq. Hence, the top-notch managers of few industrial companies have been taken as a sample of this research. The research was conducted by forming a questionnaire and verifying the result of the questionnaire with respect to the research question. The research also proposes 5 hypotheses that have been tested in order to come up with a proper conclusion of our objective.