The role of management accounting methods in analyzing agricultural costs and improving returns

Abstract

This study examined the role of management accounting methods in analyzing agricultural costs and improving returns in public agricultural institutions in Iraq. The study was based on the importance of applying these methods in light of the challenges facing the Iraqi agricultural sector. It aimed to analyze the reality of their use and their impact on the accuracy of cost analysis and the improvement of financial returns. The study relied on the descriptive analytical approach, and data were collected from a sample of 181 employees from four public agricultural institutions in Iraq using a questionnaire specifically designed for this purpose. To ensure the accuracy of the results, the validity and reliability of the study tool (the questionnaire) were verified by presenting it to specialized experts and calculating the validity and reliability coefficients using appropriate statistical methods. The results showed that the questionnaire achieved a high level of reliability, confirming its suitability for data collection and the accuracy of the results derived from it. The results of the demographic data analysis showed that the majority of the research sample hold a bachelor's degree, work as agricultural engineers or accountants, and have varying experience in the agricultural field. The results of the descriptive statistical analysis revealed awareness of the importance of management accounting methods among public agricultural institutions. However, their effective implementation still requires further development. The results of hypothesis testing using simple regression analysis confirmed a strong positive relationship between the use of management accounting methods, on the one hand, and the accuracy of agricultural cost analysis and improved financial returns, on the other. The study reached a set of conclusions, the most important of which are: the need to develop a work environment that encourages the effective use of management accounting methods, and the importance of investing in technological infrastructure and training employees on these methods. The study also recommended the need to fully integrate management accounting methods into the decision-making processes in agricultural institutions, and to conduct further field research and studies in the future to deepen our understanding of the reality of these methods in the Iraqi agricultural sector. This study highlights the importance of providing integrated training programs for employees in public agricultural institutions to enhance their capabilities in the field of management accounting methods, with a focus on training them in the use of specialized computer programs in this field. The study also emphasizes the importance of conducting periodic evaluations of the effectiveness of these methods and their impact on improving the performance of agricultural institutions. This will contribute to developing work mechanisms and overcoming any obstacles that may hinder the effective implementation of these methods.