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Application of Attribute-based Costing Approach (ABC11) in Companies Listed on the Iraq Stock Exchange: A Field Study

Most entities in developed countries tend to use the attribute-based costing approach instead of using the traditional systems applied, because of the advantages of this approach in use and accuracy in the results. Therefore, this research came to identify the extent to which the attribute-based costing approach (ABC11) can be applied in Iraqi commercial banks. This research was divided into two sections. Section One: It addresses the definition of attribute-based costing approach and the steps of applying this approach, importance, advantages and criticisms of this approach and finally, the conditions of applying this approach. Section Two: The field research represented by the questionnaire directed to the Iraqi commercial banks to determine the extent to which this approach can be applied, the difficulties faced by the banks in applying this approach, the possible benefits upon application. Finally, the results reached by the researcher through this research and recommendations, the most important of which is the necessity of helping auditors being acquainted with the importance and benefits of applying the attribute-based costing approach in order to help the entities’ management being acquainted with the importance of applying this approach. The researcher also recommends conducting an applied study through the actual comparison between the results according to the traditional systems and according to the attribute method to verify the accuracy of determining the cost and the benefits of the entrance and its advantages.