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This study aims to identify the activity-based costing (ABC) method and demonstrate its importance in enhancing cost management and achieving operational efficiency from the respondents' perspective. The study problem is that multi-product industrial companies in Iraq suffer from shortcomings in the traditional costing systems used to calculate product costs, which do not accurately reflect the actual costs of products, thus affecting cost management. The importance of this study is demonstrated by highlighting the activity-based costing (ABC) method as a strategic tool to address the challenges that hinder achieving efficiency in cost management. The researcher followed a descriptive analytical approach that combines the theoretical and applied aspects. To address the analytical aspects of the research topic, an electronic questionnaire was distributed to 100 individuals, including financial managers and cost accountants working in multi-product industrial companies in Iraq. 87 valid questionnaires were used for statistical analysis. Through this, the researcher concluded that applying the activity-based costing method in these companies as an alternative to traditional methods helps management in accurately determining administrative decisions regarding cost reduction, improving control over costs, and pricing policies in order to maintain a competitive position in the market and achieve effective cost management and ensure good performance.  

The study's overarching goal is to confirm the reality of internal control system in the Iraqi General Tax Authority's is compatible with the most recent version of the COSO-framework and to measure the impact of adopting its components as evaluation criteria on tax revenues. By surveying a sample of senior and middle management members within the General Tax Authority, the researcher designed a questionnaire containing (93) questions as a means of measuring the study's two variables, the internal control system as the independent factor, with tax revenues serving as the dependent variable, and assessed according to the standards and guidelines of the COSO-framework.  A five-part matrix including "control environment", "risk assessment", "control activities", "information & communication", and "monitoring" formed the basis of the study. The entity under examination had an average level of application of the COSO-framework's internal control elements, according to the study results. Furthermore, it only showed a statistically substantial impact on the control activities and control environment components of the framework, while the remaining components had no significant effect. This may indicate the possibility of functional overlap between them, and that their effect does not appear independently except in actual integration with the rest of the framework components, which is consistent with the integrative nature of the COSO framework. The results also indicate deficiencies in the implementation of some internal control elements, which negatively impacted tax revenues. The study concluded that the Tax Administration must restructure its internal control system by adopting international control frameworks, most notably the COSO-framework. It highlights the importance of issuing formal legislation that imposes on the government sector the necessity of adopting an integrated internal control system that serves as a guide for government units to guarantee the efficacy and efficiency of governance control.      

The main objective of this paper is to investigate the link between customer accounting information and companies' performance in Sultanate of Oman. This is a cross-sectional study with quantitative method where the quantitative data was accumulated through questionnaire. The sample size of 160 usable questionnaires were received from employees work in the banks that are considered as a sample of the current study. The findings show that there is a positive link between the customers' accounting information and the companies’ performance. The findings pointed out that companies' extent of customer accounting information usage have significantly impact the institutional performance. This research is a new in its type to be applied in Sultanate of Oman context via testing the relation between its predictors of customer accounting information features towards their impact on company performance.