Faeq Malallah Mahmood Albalaki

bayan university · Accounting

The objective of this research was to examine how sustainability management accounting techniques (MATs) are used by Iraqi companies. The study also investigated the purposes of using MATs in relation to sustainable development. The analysis is in accordance with how these factors such as frequency use of techniques affect the sustainability's thre...

The Activity-Based Costing (ABC) system continues to gain attention due to the increasing challenges in the current business environment. This situation motivated the researchers to examine external contingency factors (environmental uncertainty (EU) and market orientation (MO)) that influence ABC implementation and the possible effects of ABC impl...

The objective of this research was to examine how sustainability management accounting techniques (MATs) are used by Iraqi companies. The study also investigated the purposes of using MATs in relation to sustainable development. The analysis is in accordance with how these factors such as frequency use of techniques affect the sustainability's thre...

The aim of this paper is to propose a research framework to examine the relationship between customer profitability analysis (CPA) information, cost system purposes and decision making process in manufacturing organizations. Cost system purposes includes two dimensions; cost management purpose and product planning purpose. This study discusses the...

Abstract: This study aimed to identify how accounting results were being managed under family owned companies, with pyramid structures and to determine the effect of pyramid structure on firm‟s corporate value. The pyramid structure is considered an entity of business which the structure of its ownership is represented by control‟s top-down chain....

This study aimed to identify how accounting results were being managed under family owned companies, with pyramid structures and to determine the effect of pyramid structure on firm"s corporate value. The pyramid structure is considered an entity of business which the structure of its ownership is represented by control"s top-down chain. A divergen...

The aim of this paper is to empirically examine the mediating effect of activity based costing (ABC) implementation on the relationship between decentralized structures and organizational performance from a contingency theory perspective. The decentralized structures are investigated using two dimensions: the vertical and horizontal structures. Sin...

This paper investigates the link between competitive strategies of cost leadership and differentiation with activity based costing(ABC) implementation and organizational performance, and the mediating role of ABC implementation on the relationship between competitive strategies and organizational performance. A SEM-PLS3 is applied to analyze the su...