The impact of economic and environmental transformations on the efficiency and effectiveness of cost accounting systems

Abstract

The research aimed to analyze the impact of economic and environmental transformations on the efficiency and effectiveness of cost accounting systems and to identify ways in which these systems can be improved to meet the needs of modern institutions. The questionnaire was distributed to employees working in the accounting department and department managers of the General Company for Textile and Leather Industry, targeting employees of the financial accounting department and managers. Out of 100 questionnaires distributed, 83 complete questionnaires were retrieved and analyzed using statistical methods and the SPSS statistical program. The research found that environmental sustainability practices such as adopting clean technology significantly affect the accuracy and efficiency of cost accounting systems, which reflects the need to integrate sustainability principles into operational processes to improve financial and administrative performance. Political changes directly affect local and international economic stability, which requires the development of flexible strategies that adapt to these changes to ensure the effectiveness of accounting systems. The study recommended the development of dynamic accounting systems that focus on analyzing global economic data and linking them to the company's internal operations, which helps improve cost accuracy and support administrative decision-making.