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All Journal Journal of Multidisciplinary Academic Business Studies
Marwan Abd Alhamiid Kawoan Abdullah
Kirkuk Directorate of Education, Iraq
Economics, Econometrics & Finance

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Measuring the Impact of Implementing Advanced Costing Systems on Improving the Financial Performance of Industrial Companies in Iraq Marwan Abd Alhamiid Kawoan Abdullah
Journal of Multidisciplinary Academic Business Studies Vol. 3 No. 3 (2026): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v3i3.4099

Abstract

Purpose: This study aims to examine the effect of adopting advanced cost systems Activity-Based Costing (ABC), Time-Driven Activity-Based Costing (TDABC), and Target Costing on financial and operational performance in the Iraqi industrial sector from 2000 to 2024. Research Methodology: The study uses annual time-series data combined with an adoption index derived from a questionnaire of 100 industrial employees. It applies Ordinary Least Squares (OLS) models with Newey-West correction to address autocorrelation and heteroscedasticity, supported by robustness tests. Results: The results show that advanced cost systems significantly improve operational performance, but no direct significant effect is found on financial performance in the baseline model. When organizational and technical barriers are considered, the financial impact becomes significant, indicating that these barriers weaken the relationship. The effects are also long-term. Conclusions: The study concludes that successful implementation of advanced cost systems requires strong organizational and technological readiness to achieve sustainable financial performance improvements. Limitations: The study is limited by its relatively small sample size and reliance on questionnaire-based data, which may introduce bias. Additionally, its focus on the Iraqi industrial sector limits generalizability. Contributions: This study contributes by providing empirical evidence on the long-term effects of advanced cost systems, highlighting the moderating role of organizational and technical barriers, and offering insights from an under-researched context.
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