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Abstract: Purpose: The study aims at highlighting the possibility of applying modern management accounting systems in the industrial companies listed in the Iraqi Stock Exchange to improve the performance of these companies, achieve competitive advantage, and to identify the most common systems and areas of their usages. Design/Methodology/Approach: As for the statistical model, the researchers utilized five point Likert Scale to analyze the supporting and rejecting responses of the study sample's responses to the questionnaires items given. A total number of 115 questionnaires was retrieved from distributed questionnaires. Findings: The results of the study indicate that most of the industrial companies listed in the Iraqi Stock Exchange use modern accounting methods in a good manner. Moreover, most of these companies have departments and sections responsible for the application of modern management accounting. Practical Implications: The results of the study have revealed the desire of the senior management of these companies and the decision makers to apply the modern management accounting methods in order to achieve the desired goals, improve performance, maintain the market share, and to achieve competitive advantage to meet the changes that may happen in the future. Originality/Value: The study has reached to some conclusions, the most important of which is that there is need for the managers of companies to make comparisons through the numbers and financial ratios between the actual performance and planned performance figures in order to assess the real performance in the industrial joint stock companies in order to achieve the objectives and excellence.

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The study aims to demonstrate the relationship of liability accounting in cost reduction with performance evaluation, and the use of cost on the basis of liability accounting Centers , for the effectiveness of planning ,control, performance evaluation and cost reduction in the Iraqi Khazer company, and work on the types of responsibility centers in it . The researcher used the method of analysis, and the sample of the study was represented by Al-Khazer company, an industrial company, interested in the trade of building materials, real estate investments and general contracting, one of the formations of the Iraqi Ministry of industry and minerals, with time limits set for the year 2021, where the problem of the study was posed by the following question: "How is accounting based on And what is its role in reducing costs " after delving into the details of the theoretical and practical study of it, the researcher concluded that evaluating performance according to the Centers of responsibility, represents the line of Defense for the company's survival in the market, and raises the competitiveness of its products , by linking each center of responsibility with a specialist manager, the results indicate , We note that there is a reduction in costs in some centers ,and this indicates that the company is aware of the risks assigned to it , and is working to rationalize costs for the better , and the researcher recommends that the company's performance should be divided into more responsibility centers ,linking each responsibility center with its own manager , and shouldering all responsibility towards improving performance and reducing competitive position based on performance

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ABSTRACT : Purpose : The study aims to demonstrate the reality of external audit in light of crises and related , The work performed by the external auditor in the Iraqi environment in the environment of the industrial sector , F What are the various audit crises and how can they be managed, The study shows the impact and correlation between The reality of external audit in Iraq and the various crises in the environment of industrial companies. In order to achieve the objectives of the study and solve its problem, the authors proposed the following two hypotheses:( There is a significant moral impact between the reality of external audit and the various crises in the Iraqi environment Industrial At an indicative level 0.05.) Theoretical framework : There is a significant correlation between the reality of external audit and the various crises in the Iraqi environment Industrial At an indicative level 0.05. The necessary information was collected to complete the study in its theoretical and applied aspects through the available literature, but in its practical framework

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ABSTRACT Purpose: The research aims to measure the impact and correlation relationship between working capital and the value of the company in Iraqi banks. Theoretical framework: and the research shows a conceptual approach to working capital and its intended importance, policies and indicators. In addition, it reviews the value of the company and the factors affecting it, and the role of working capital on the value of the company. Design/methodology/approach: In order to achieve this, the authors selected a sample of the commercial banking sector listed on the Iraqi Stock Exchange, where four commercial banks were selected, namely (the Iraqi investment bank), (the Bank of Baghdad), (Kurdistan bank), (Ashur international investment bank) and for the years from (2016-2020) and according to their availability in the market to be the research sample. In order to measure the research variables, the authors used the model of the amount of change in working capital, to measure the variable of working capital, and the modified (Tobin's Q) model was used to measure the value of the company, in addition, the Pearson correlation coefficient was used, and the regression equation to measure the correlation and impact relationship.

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Abstract This study aims to determine the effect of using green target cost method on improving sustainable performance in economic units. To achieve objective of the study, the researcher presents the green target cost method as one of the strategic management accounting methods, and its impact on green cost leadership, and its ability to achieve sustainable competitive advantage, and reduce costs of internal and external environmental failure. In the applied side, the researcher relied on the data of Al Douh Cement Plant in Iraq to determine the relationship between green target cost and its relationship to improving sustainable performance. Study concluded that the application of green target cost method is not limited to a specific stage of production, but rather requires integration with organization's vision, objectives and all its employees. It is associated with preserving the environment and reducing energy and producing green products.