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Since accounting is a comprehensive integrated system of information in all economic units and is open to all systems within those units affecting them and affected by them, information technology and its tools (software, databases, devices and equipment) have become an influential component of accounting information within economic units for what the process provides The use of modern technology from appropriate and fast information that helps economic units to carry out their work efficiently, effectively and in a timely manner. Since accounting is a social science science and it is a system that uses organized processes to collect, manage, process and generate information, and since systems are a set of concepts related to the theory, goals and types of organizations, control and feedback, then a system cannot achieve oversight without feedback, the accounting system is Of open systems, it is necessary to keep abreast of communication tools and networks (Internet) surrounding the internal and external environment of economic units so that these units can exercise their activity and keep pace with changes in the surrounding environment and the need to find a modern method to The indication of accounting information between sub-units within the economic unit, and there has been talk in this research about the accounting system in the environment of information technology and what are its implications for the practice of accountants within the economic units and the role of using information technology in the accounting system through the use of networks and their role in this system and facing threats and transformations that Modern business organizations face the rapid development of information technology in the world.

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The research aims mainly at scientific rooting by identifying the role of green management accounting in improving the quality of accounting information and improving the quality of products in industrial companies, and to answer questions and test hypotheses, the researcher used the descriptive approach, literature and previous studies to obtain theoretical information related to the research topic and in order to know the role of management accounting Green in improving the quality of information that affects the quality of products through the optimal utilization of resources, which will reduce environmental pollution and environmental risks that are generated as a result of producing industrial products, as well as adding information that helps reduce the cost of manufactured products through cost accounting information that helps reduce cost and resource utilization To optimize access to clean environmentally friendly products. The results showed that defining environmental activities in industrial companies contributes to improving the quality of accounting information, which reflected positively on financial reports, achieving product quality and achieving economic, social and environmental development. The research recommended a practical application and more attention to the application of environmental green management accounting in industrial companies to contribute in a manner. It is clear about the responsibilities to be assumed in the field of environmental protection and society.

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The research aims to reduce the costs of sustainable development through the use of strategic cost management methods, characterizing the cost system used to reduce costs in these companies, as well as studying the relationship between the use of modern methods of strategic cost management and reducing the costs of sustainable development, as well as studying the role of reduced costs in achieving the competitive advantage of companies. In addition to its role in assisting in making strategic decisions. The research methodology relies on the deductive approach, which is the researcher relying on books, letters, dissertations, and scientific articles to enrich the theoretical aspect of the study, formulating the research problem and the research hypothesis, and the inductive approach through designing a questionnaire as a tool for the field study, which was distributed to workers in cement and brick factories in Al-Muthanna Governorate in Iraq. Where the number of the distributed questionnaire reached (200) questionnaires, 175 of which were retrieved, and the validity and reliability of the questionnaire questions and the correlation between all the axes of the questionnaire were calculated, and the values of the correlation coefficient were a statistical function at a significant level (0.05).

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Abstract. Although the recycling of industrial waste leads to achieving sustainable development of reducing the use of materials from nature, also ridding the environment of harmful waste, the controversy still exists regarding the economics of this process. After the first and second world wars, the idea of recycling began, where countries were suffering from a severe shortage of some basic materials. This encouraged her to recycle the waste and use it again. As a result of the increased consumption of resources, it is necessary to find alternatives characterized by quality, as well as being of lower cost and achieving sustainability. So, the following questions will be discussed to reduce costs and achieve sustainability, Does the waste recycling process achieve cost reduction? Does the waste recycling process achieve environmental improvement through cleaner production and sustainability? Among the most important of these alternatives are reused of waste and how to reduce the cost of recycling and benefit from it in achieve environmental efficiency for products. The waste recycling process achieves a reduction in production costs, the process of waste recycling achieves environmental improvement and sustainability. As waste is characterized as inexhaustible because a person cannot stop consuming. The research aims to achieve reducing the cost of waste recycling in industrial companies and achieving sustainability for the purpose of achieving environmental efficiency for industrial products as a result of technological change and the use of waste recycling by reducing production costs as well as using statistical analysis through questionnaires distributed to specialists in universities, laboratories and Environmental department to reach results that can be benefited from environmental improvement by reducing the cost of recycling waste as an economic resource and achieving cleaner production to produce environmentally friendly products. The results of the research were analyzed using the (SPSS) statistical program, where the results of the research indicated a cost reduction and thus achieving sustainability by preserving the environment as a result of producing environmentally friendly products. The most important recommendations were to recycle waste as an alternative energy, as it contributes to improving the environmental efficiency of products, reducing costs, achieving cleaner production and environmental improvement. It also contributes to the process of disposing of toxic waste in a healthy manner at a lower cost and achieving economic returns, as well as helping to provide job opportunities and reduce the unemployment rate.

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The objective of the research is to highlight the role of the target cost in the industrial projects represented by Al Muthanna Cement Plant and Samawa Cement Factory in particular, and in some developed countries in general. Where the main objective of the research is achieved through the following sub-goals, The conceptual framework of the target cost system, its concept, objectives and principles, Study the advanced management and productivity systems that help the target cost system to achieve its objectives, Benefit from the experience of some projects used for this system, especially Japanese projects, An applied study was conducted on the cement plants in Muthanna which have large capital and the extent of their application to the target cost system. The data were collected using the questionnaire and some personal interviews were conducted. The data were then tested using a set of descriptive statistical methods, Frequency, arithmetic mean, standard deviation), for the purpose of testing the correctness of the following research hypotheses: There is a possibility to apply the target cost system in some engineering and industrial projects. The target cost system leads to reduced costs for products in industrial projects. Target cost system provides important information to help in engineering product development. The research was divided into three sections: The first topic dealt with the theoretical framework of the target cost system. The second topic dealt with the systems that help the target cost system in reducing costs and engineering product development. In the third part, the field of study was concentrated in the Muthanna Cement Factory and Samawa Cement Factory. A questionnaire was conducted to determine the degree of acceptance and application of the hypotheses above by using the five-dimensional Likert scale and statistical analysis of the questionnaire using the statistical (SPSS) program to determine the suitability of the hypotheses for the application. At the end of the research, some conclusions were reached and some recommendations were made to implement the target cost system.