Akkad Journal Of Contemporary Accounting Studies

Adopting Activity-Based Resource Planning (ABRP) for Rationalizing the Operating Budget: An Empirical Study

2024-11-05T23:09:00+00:00

The paper aims to demonstrate the importance of using activity-based resource planning (ABRP) as a contemporary accounting technique and its significant role in developing the performance of the economic unit compared to traditional cost methods and to determine the role of the activity-based resource planning (ABRP) approach in rationalizing the preparation of operating budgets while demonstrating the effectiveness of the activity-based resource planning (ABRP) system in preparing operating budgets. To achieve these goals, the study sought to use the applied method on the data of the Middle Refineries Company (Dura Refinery - Samawah - Najaf - Diwaniyah - Karbala) in Baghdad for the year (2019) through field visits and personal interviews with department managers and employees to apply the activity-based resource planning (ABRP) technique and demonstrate its impact on rationalizing the preparation of operating budgets for the economic unit, the research sample. The results show that the application of the Activity-Based Resource Planning (ABRP) system allows for the provision of information that helps in the planning process by preparing the budget based on ABC activities that focus on customer requirements, analyzing their needs, and linking them to strategic objectives, in addition to accounting for resource consumption that depends on the resources of the economic unit. A significant decrease in total costs was observed when applying the Activity-Based Resource Planning (ABRP) system technology.

The Impact Of Quality Assurance Auditing on The Effectiveness of The Internal Control System and Health Services Quality

2024-08-02T11:05:48+00:00

This paper aims to evaluate the role of service quality auditing in enhancing the effectiveness of the internal control system in health institutions and its impact on the quality of health services. In addition, the research seeks to show the possible mechanisms for implementing an effective internal control system based on the COSO framework for internal control while providing a proposed program for auditing the quality of services in health institutions. This study relied on the case study method in four private hospitals in Diwaniyah Governorate, namely Al-Furat Al-Awsat Private Hospital, Diwaniyah Private Hospital, Dar Al-Shifa Private Hospital, and Royal Private Hospital. The study used a scale to evaluate the effectiveness of the internal control system based on the COSO framework consisting of five dimensions: control environment, risk assessment, control activities, information and communication, and follow-up. Meanwhile, the Servqual model was adopted to evaluate the quality of health services, consisting of 5 primary dimensions: tangibility, credibility, responsiveness, and assurance. The results show that service quality auditing is a multi-faceted process that aims to ensure reliability, effectiveness, and continuous improvement of services in various sectors. Service quality is also a multi-faceted concept with different dimensions, each contributing uniquely to customer satisfaction and loyalty. Quality auditing involves examining the organization's quality management system to ensure its performance meets best practices and compliance standards. The results of the statistical analysis show that there is a significant correlation between service quality auditing and the effectiveness of the internal control system. The results show a significant correlation between service quality auditing and the quality of health services. The results also show a significant correlation between the internal control system's effectiveness and the quality of health services. The results also show a statistically significant effect of the service quality audit variable on the effectiveness of the internal control system.

Employing Mental Accounting to Rationalize Public Spending to Achieve Sustainable Development

2025-09-15T13:27:27+00:00

Today, with the progress made in all areas of life, the concept of mental accounting and its impact on public expenditure in order to achieve sustainable development, is considered one of the important foundations adopted by modern accounting and behavioral economics, mental accounting has positive and negative effects, and if this concept is well known, its negative effects will be eliminated, as well as it must be known that there is a relationship between mental accounting and the branches of accounting, including cost accounting, administrative and tax accounting, and it is possible to benefit from mental accounting in this aspect. Mental accounting is a practice that affects both individuals and governments. The government's goal of rationalizing spending and achieving sustainable development can be achieved through the application of the mental accounting concept in preparing the state's general budget. Data analysis was used using the statistical program (SPSS), where the answers to the questionnaire questions were collected after being distributed to a sample of those who have experience in the field of accounting in the government sector. The results were concluded that there is a correlation between mental accounting and rationalization of government expenditure, and there is a direct correlation (strong positive) with significant significance between mental accounting and rationalization of government spending. There is also a proven effect between mental accounting and the achievement of sustainable development, as well as a proven effect of rationalizing government spending on achieving sustainable development.