The role of organizational culture of business in determining the relationship between the standard cost system and the modern manufacturing environment An exploratory study of a sample of academic accountants in Iraqi universities

Abstract

The research aimed to test the effect of the variables created by the modern manufacturing environment in the standard cost system in terms of highlighting the criticisms of its traditional performance. Developing development in order to achieve efficiency and efficiency of harmony and suitability with that environment.

            The organizational culture of companies was dealt with as a determinant of the scope and impact of power, according to two types of culture: conservative culture and Innovative culture. This effect was tested through a questionnaire distributed to a sample of academic specialists in the field of accounting in Iraqi universities. The research found that there is a positive impact on the modern manufacturing environment in the development of the standard cost system in terms of achieving its objectives of planning, control and rationalization of decisions, and that this effect is more pronounced under the Innovative culture compared to conservative culture.