TY  - JOUR
T1  - The use of Resource Consumption Accounting and Balanced Scorecard
Methods as an Integrated Framework in Correcting the
Economic Unit Performance: Applied Study
AU - Abdullah, Hanan Sahbat AU - Kadhim, Hatem Karim 
JO  - Journal of Engineering and Applied Sciences
VL  - 14
IS  - 10
SP  - 3210
EP  - 3225
PY  - 2019
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2019.3210.3225
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2019.3210.3225
KW  - RCA
KW  -resource
KW  -significance
KW  -process
KW  -performance
KW  -economic unit
AB  - This research aims at highlighting the role of the Resource Consumption Accounting (RCA) in
providing fair and accurate cost information to be used in feeding the Balanced Scorecard (BSC) amid modern
developments in business environment in addition to understanding the effect of having an integrated and
correlated relation between the resource consumption accounting methodology and the balanced scorecard
departments on enhancing the efficiency of performance correction process within the economic unit
researched in this study. To achieve this goal, the researchers resorted to the analytical technique through the use of statistical forms so as to collect data from participants who were staffers from accounting, technical, engineering and other departments and who all in all made the research sampling of (56) participants. The statistics program SPSS was used as the platform needed to carry out statistical analysis on gathered data as
well as to test the hypothesis used in the study. Hypothesis involved in the current research have been tested
and approved after calculating a number of statistical measurements like the arithmetic mean, the standard
deviation, coefficient of dispersion and weighted percentage and after asserting the correctness of the test by applying (t) test on one sample where the calculated (t) value proved to be greater than the tabled (t) value at (5%) significance within a freedom degree of (55). The most significant result obtained was that the resource consumption accounting technique had a special role in providing quantitative and qualitative information relevant to each resource within the economic unit in addition to predicting results and enhancing the performance correction process. Moreover, the gained data could be used within the RCA inputs to be used in feeding the balanced scorecard in order to enhance indicators of performance within the economic unit.
ER  -