TY  - JOUR
T1  - The Effect of Improving External Environmental Factors in the Application of
Modern Methods of Management Accounting: An Exploratory Study from the
Perspective of the Department Managers of Iraqi Economy
AU - Rashed Hummidi, Buthaina 
JO  - Journal of Engineering and Applied Sciences
VL  - 13
IS  - 12
SP  - 4419
EP  - 4426
PY  - 2018
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2018.4419.4426
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2018.4419.4426
KW  - management accounting
KW  -External environment factors
KW  -technological factors
KW  -social
KW  -demographic
KW  -development
KW  -cultural factors
AB  - The main aim of this study is to determine the most important factors of the external
environment that influence the implementation of modern methods of management accounting for the purpose
of improvement. A descriptive analytical method was employed in order to achieve the objective through
administration of questionnaire to gather the opinion of the selected population. The findings revealed that the
support of the state and the provision of loans into the economy contribute to the re–engineering of its
operations by purchasing an advanced technology equipment and market research such as: competitive price
study, customer requirements, selection of reliable suppliers, data from other economic units. These parameters
pave way for the implementation of all or some modern methods of management accounting in the Iraqi
economy and thus, led to development of the efficiency and productivity improvement of the industry
in Iraq.
ER  -