The extent of using managerial accounting innovations in the government sector in Iraq

Abstract

The study aims to show the extent to which the government sector in Iraq uses managerial accounting innovations, the most important of which being VCA - Value Chain Analysis, TDABC – Time-Driven Activity-Based Costing Method, BM – Benchmarking Method, TC - Target Cost Method, SWOT – Strategic Analysis Method, while indicating factors that hinder their application. As the application of these methods leads to the development of accounting information systems in a manner that ensures rationalization of costs and strengthening control over them, and the provision of appropriate information that contributes to rationalizing the correct administrative decisions, a questionnaire was prepared for this purpose and distributed to 500 account and production managers in governmental sectors in Iraq as well as the industrial, agricultural and service sectors. The study found that the government sector in Iraq applies some of these methods, but in a limited manner, as a result of constraints that limit the use of these methods