Journal of Kirkuk University For Administrative and Economic Sciences

The Ability of Implementing the Time Driven Activity Based Costing (TDABC) Technique to Improve the Quality of Accounting Information An Exploratory Study of the Opinions of a Sample from Specialists and Workers in a Grope of Industrial Companies in Sulaynaniyah Governorate

Authors

Muslim Mohammed Ismael
Ghazi Abdulazeez Sulaiman

University of Kirkuk Journal For Administrative and Economic Science

Abstract
The study aimed to clarify the extent of the relationship of the application of time driven activity based costing TDABC to the quality of accounting information, by relying on the descriptive analytical approach and by identifying a random sample of specialists and workers in (10) different industrial companies in Sulaymaniyah governorate Kurdistan Iraq. The importance of the study stems from its contribution to enriching the scientific content in relation to TDABC and the factors associated with it, as it is one of the contemporary accounting techniques. The study found that: TDABC takes into account cyclical changes and keeps pace with the continuous development of productive activities; there is a significant relationship between TDABC and improving the quality of accounting information through the qualitative characteristics and quality measures of this information. The most important thing that the study recommended: The necessity for economic units to realize the importance of applying TDABC in terms of facing changes and providing efficient and effective information.

 

Keywords

Time Driven Activity Based Costing
Qualitative Characteristics of Accounting Information
Measures of Information Quality
Journal of Kirkuk University For Administrative and Economic Sciences
Volume 12, Issue 1
Winter 2022
Pages 271-291

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