This study focusses on adopting a multi-level model for the organizational context within work groups and a functional perspective for socially responsible behaviours. This study developed a multi-level model for sustainable accounting practices within the work environment and tested it to illustrate some of the reasons that make organizations voluntarily participate in the green environmental behaviour. The quantitative (questionnaire survey) design was used to gather data from included 313 company workers in Iraq who were organized into 60 work groups. The results show that it was revealed that routine redesigning, legitimacy and functional affordance are related to sustainable accounting practices within the work environment for the leaders and members of the work groups. Furthermore, there was a direct relationship between routine redesigning, legitimacy, and functional affordance and sustainable accounting practices in addition to a mediation-mediated relationship by organizational sense-making within work groups. Theoretical effects and the revealed results highlighted psychological, social and organizational conditions that determine the sustainable work practices, and it was recommended that organizations should facilitate their social responsibility and environmental sustainability.

Purpose: This study aimed to assess the effects of applying green activity-based costing (GABC) on the Sustainability Development of companies.   Theoretical framework: The theoretical framework included highlight on environmental issues, and the role of Modern methods of Cost and managerial accounting in reducing the harmful effects of industrial waste.   Design/methodology/approach: there are variety of reasons to carry out the study; including regulatory compliance, sustainable consumption, public perception, potential competitive advantages, and the impact of Sustainability Development on economic performance, stakeholders are urging or requiring organizations to be more ecologically conscious with regard to their products and operations. In order to accomplish the study's goals, it was implemented at the Basra Oil Refinery and based on actual data from the study sample's activity. method was relied upon distribution of costs based on green activity, the identification of its effects on the facility's Sustainability Development, and the creation of a model for the use of GABC.   Findings: According to the results of the experimental study, the study's findings that GABC may be used to assign expenditures based on green activity and to show how it affects both economic and Sustainability Development.   Research, Practical & Social implications: Because all manufacturing and consumption activities have some sort of negative impact on the environment during the creation, use, and disposal phases of their respective value chains, environmental management issues have recently been linked to the economy.   Originality/value: The research value of our current study, by employ modern methods of commissioning accounting in Iraqi manufacturing companies.

The aim of this research to reach the possibility of using TD-ABC approach and its ability to determine unused capacity and actual time of activities, which leads to the effectiveness of the control system. In addition, the Process Mapping (PM) that enhances of controlling the implementation of activities. The research was represented case study in Ibn Majid Co., which still depend on traditional accounting systems. Where contemporary accounting systems have emerged to handling the shortcomings in the traditional systems, and the problems they face and to overcome inaccuracies in calculating product/service costs and allocating indirect costs. The study relied on the approach Time Driven-Activity based costing TD-ABC and its role in the control process by providing accurate information on the actually time on per activity, the costs of exploited resources and the exclusion of unused capacity. The researchers concluded the application of the TD-ABC approach led to the allocation of indirect costs more accurately and relatively, in addition to determining the practical Capacity and determining the time consumed by each activities, which enables the system to control costs and operations.

By collecting data from a sample of Iraqi companies, the purpose of this study was to look into the impact of integrating quality cost and value stream costing on competitive advantage in Iraqi industrial companies. Quality costing helps management in lowering costs and preventing non-added costs, whereas value stream costing assists in tracing costs through production lines and enhancing cost Consumption, , both of the systems mentioned above assist in reducing production costs while increasing production efficiency, hence increasing competitive advantage. To achieve the research objectives, a quantitative method has been used, with a questionnaire with closed-ended questions distributed online to a sample of (100) managers and accountants in Iraqi industrial companies. The study concluded that there is a statistically significant, positive, and strong relation between the integration of Quality cost and value stream costing in Iraqi industrial companies, and that these two systems are complementary. The researchers recommend that in Iraqi industrial companies, Quality Cost be used in conjunction with Value Stream Costing in order to improve the use of the establishment's resources thus reducing costs to improve competitive advantage.