A lecturer from Collage of Administration and Economics /Kerbala University has published a scientific study for ALGHAREE FOR ECONOMICS AND ADMINISTRATION SCIENCES
Dr. Salah Mahdi Jawad

The research aims to shed light on the importance and role of resource consumption accounting technology in providing accurate and objective cost information that is used as input to the balanced scorecard technology in light of contemporary changes to the business environment, as well as identifying the integration and coupling methodology between the resource consumption accounting technology and the balanced scorecard technology perspectives in improving the efficiency of The effectiveness of performance appraisal in the economic unit of the research sample , To achieve this goal, the researchers used a set of useful mathematical measures in the process of analyzing the objectives of the balanced scorecard perspectives to evaluate performance in the event that the company applied the balanced scorecard associated with the application of resource consumption accounting and the interpretation of the mathematical scales with great care, and the research hypothesis was proven that indicates the possibility of integration between Outputs of resource consumption accounting with the inputs of the balanced scorecard and the importance of integration in evaluating the strategic performance of the company, One of the most important conclusions was that the integration between the resource consumption accounting and the balanced scorecard leads to an increase in the effectiveness of cost control and improving and evaluating the performance of the Al-Kindi company. The integration also achieves many advantages compared to the single application of both resource consumption accounting and the balanced scorecard. Between the accounting of resource consumption and the balanced scorecard for the important role of integration in improving company profits, improving and enhancing strategic performance, and enhancing competitive advantage.