Abdulrasool Abaulabbas Sahib

The integration of Activity-Based Costing (ABC) with Financial Reporting Quality (FRQ) is pivotal for enhancing profitability and transparency in corporate f inance, especially within the manufacturing industry. This study aims to investigate how the integration of ABC and FRQ can improve corporate financial performance in Iraq’s manufacturing sector, where traditional costing methods dominate, limiting f inancial transparency and profitability. The study adopts a quantitative research design, utilising a structured survey administered to 268 financial managers and accountants from manufacturing firms in Iraq. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to assess the relationships among ABC, FRQ, and profitability. The findings indicate that ABC significantly improves cost allocation accuracy and enhances financial reporting quality. The article also highlights that firms adopting ABC experienced a 20% improvement in investor confidence as higher transparency in f inancial reporting facilitated better decision-making and stakeholder trust. This research is original in its focus on Iraq’s manufacturing industry, offering empirical evidence on the effectiveness of ABC in a developing country context. It contributes to the existing literature by providing insights into how modern costing systems can address inefficiencies in cost management and financial reporting. The study recommends the widespread adoption of ABC to improve financial transparency and profitability in Iraq’s manufacturing sector. Further studies could explore the role of technological advancements such as automation, in enhancing the benefits of ABC.

The presence of filler in asphalt concrete may improve the properties of the mixture. This study investigates the mechanical and volumetric properties of such a mixture using walnut shell ash as a filler in various replacement ratios. The mixtures were mixed with various proportions of limestone (0%, 10%, 20%, 30%, 40%, 50%, 60%, 80%, and 100%) in addition to WSA as a replacement filler. Tests were subsequently carried out, including tests of Marshall’s stability and flow, voids in mineral aggregates, air voids, and theoretical maximum specific gravity. The results revealed that increasing the replacement percentage resulted in a considerable improvement in the performance of the asphalt–concrete mixtures. The results revealed that the mixture with a 60% replacement ratio achieved the best Marshall stability, achieving an improvement of 15.02% compared to the conventional sample, alongside good flow properties. This improvement was accompanied by high conformity with the other physical properties of the asphalt mixture, including a 3.55% air void percentage, which is within the permissible limits for the surface layer, as well as a 21.80% increase in the percentage of voids in the mineral aggregate, which is considered an ideal value. These results paved the way for further study and adjustments to other requirements of the asphalt mixture, as there were no issues with the availability or production costs of the filler material, given the abundance of raw materials. However, it is important to note that, as is evident from the results, a complete 100% replacement led to undesirable outcomes, resulting in a 10.68% decrease in Marshall strength compared to that of the conventional sample. This decrease indicates that the mixture was unable to provide its most important property. Although improving the other properties with complete replacement is not beneficial, a detailed investigation into this ineffective percentage revealed that, according to the results, the ideal replacement ratio is 60% walnut shells and 40% limestone, which results in optimal performance.

In general, consuming recycled materials is considered one of the most important and main solutions to reduce pollution in the environment. To reduce pollution In general, consuming recycled materials is considered one of the most important and main solutions to reduce pollution in the environment. To reduce pollution