{"id":"https://openalex.org/W7217954442","doi":null,"title":"The effect of applying resource consumption accounting technology on rationalizing pricing decisions in economic units","display_name":"The effect of applying resource consumption accounting technology on rationalizing pricing decisions in economic units","publication_year":2023,"publication_date":"2023-07-01","ids":{"openalex":"https://openalex.org/W7217954442"},"language":"ar","primary_location":{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/1214","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1214","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/1214/890","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/1214/890","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5155693687","display_name":"\u0627\u0635\u064a\u0644 \u0627\u064a\u0627\u062f \u062c\u0645\u0627\u0644","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I135120706","display_name":"University of Baghdad","ror":"https://ror.org/007f1da21","country_code":"IQ","type":"education","lineage":["https://openalex.org/I135120706"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"\u0627\u0635\u064a\u0644 \u0627\u064a\u0627\u062f \u062c\u0645\u0627\u0644","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f\t\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0639\u0627\u0644\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f\t\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0639\u0627\u0644\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629","institution_ids":["https://openalex.org/I135120706"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5155535295","display_name":"\u0623. \u0645. \u062f. \u0648\u0641\u0627\u0621 \u0639\u0628\u062f \u0627\u0644\u0627\u0645\u064a\u0631 \u062d\u0633\u0646 \u0627\u0644\u062f\u0628\u0627\u0633","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I135120706","display_name":"University of Baghdad","ror":"https://ror.org/007f1da21","country_code":"IQ","type":"education","lineage":["https://openalex.org/I135120706"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"\u0623. \u0645. \u062f. \u0648\u0641\u0627\u0621 \u0639\u0628\u062f \u0627\u0644\u0623\u0645\u064a\u0631 \u0627\u0644\u062f\u0628\u0627\u0633","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f\t\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0639\u0627\u0644\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f\t\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0639\u0627\u0644\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629","institution_ids":["https://openalex.org/I135120706"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5154657316","display_name":"Aseel Ayad Jamal Al-Hasani","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Aseel Ayad Jamal Al-Hasani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5155553230","display_name":"Ass. Prof Wafaa Abdel-Amir Al-Dabbas","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ass. Prof Wafaa Abdel-Amir Al-Dabbas","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.46876643,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9223999977111816,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9223999977111816,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.05620000138878822,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.01140000019222498,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/resource-consumption-accounting","display_name":"resource consumption accounting","score":0.9200000166893005},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.8130000233650208},{"id":"https://openalex.org/keywords/price-setting","display_name":"price setting","score":0.8330000042915344},{"id":"https://openalex.org/keywords/cost-rationalization","display_name":"cost rationalization","score":0.6110000014305115},{"id":"https://openalex.org/keywords/state-owned-enterprises","display_name":"state-owned enterprises","score":0.39500001072883606},{"id":"https://openalex.org/keywords/tire-manufacturing","display_name":"tire manufacturing","score":0.5460000038146973},{"id":"https://openalex.org/keywords/cost-reduction","display_name":"cost reduction","score":0.4749999940395355},{"id":"https://openalex.org/keywords/unused-capacity","display_name":"unused capacity","score":0.4300000071525574},{"id":"https://openalex.org/keywords/information-for-decision-making","display_name":"decision-making information","score":0.3709999918937683}],"concepts":[{"id":"https://openalex.org/C30772137","wikidata":"https://www.wikidata.org/wiki/Q5164762","display_name":"Consumption (sociology)","level":2,"score":0.53329998254776},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5059999823570251},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.48429998755455017},{"id":"https://openalex.org/C206345919","wikidata":"https://www.wikidata.org/wiki/Q20380951","display_name":"Resource (disambiguation)","level":2,"score":0.4334000051021576},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.39739999175071716},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3813000023365021},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.3776000142097473},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.37610000371932983},{"id":"https://openalex.org/C182931732","wikidata":"https://www.wikidata.org/wiki/Q339466","display_name":"Accounting method","level":2,"score":0.36309999227523804},{"id":"https://openalex.org/C32235935","wikidata":"https://www.wikidata.org/wiki/Q350151","display_name":"National accounts","level":2,"score":0.32199999690055847},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.32089999318122864},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.2921000123023987},{"id":"https://openalex.org/C134560507","wikidata":"https://www.wikidata.org/wiki/Q753291","display_name":"Environmental economics","level":1,"score":0.28439998626708984},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2745000123977661},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.2711000144481659},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.26739999651908875}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/1214","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1214","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/1214/890","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/1214","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1214","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/1214/890","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.807699978351593,"display_name":"Responsible consumption and production","id":"https://metadata.un.org/sdg/12"},{"score":0.4943999946117401,"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7217954442.pdf","grobid_xml":"https://content.openalex.org/works/W7217954442.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7217029283","https://openalex.org/W3165218110","https://openalex.org/W7220472904","https://openalex.org/W6903806470","https://openalex.org/W4411308365","https://openalex.org/W7220145797","https://openalex.org/W7217282236","https://openalex.org/W4406822744","https://openalex.org/W4319721769","https://openalex.org/W7217543394"],"abstract_inverted_index":{"\u064a\u0647\u062f\u0641":[0],"\u0627\u0644\u0628\u062d\u062b":[1,133],"\u0625\u0644\u0649":[2],"\u0628\u064a\u0627\u0646":[3],"\u0645\u062f\u0649":[4],"\u062a\u0623\u062b\u064a\u0631":[5,94],"\u062a\u0642\u0646\u064a\u0629":[6,11,134],"\u0645\u062d\u0627\u0633\u0628\u0629":[7,96,135],"\u0627\u0633\u062a\u0647\u0644\u0627\u0643":[8,97,136],"\u0627\u0644\u0645\u0648\u0627\u0631\u062f":[9,98,137],"\u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627":[10],"\u0625\u062f\u0627\u0631\u064a\u0629":[12],"\u062a\u062a\u0644\u0627\u0621\u0645":[13],"\u0645\u0639":[14],"\u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a":[15],"\u0648\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a":[16],"\u0627\u0644\u0645\u062a\u0633\u0627\u0631\u0639\u0629":[17],"\u0641\u064a":[18,27,40,45,48,99,108,118,129,142,152],"\u0627\u0644\u0628\u064a\u0626\u0629":[19],"\u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629":[20],"\u0628\u0645\u0627":[21,38],"\u062a\u0648\u0641\u0631\u0647":[22],"\u0645\u0646":[23,70,105,140],"\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[24,154],"\u0648\u0623\u0633\u0633":[25],"\u0639\u0644\u0645\u064a\u0629":[26,41],"\u062a\u062e\u0635\u064a\u0635":[28],"\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641":[29,115,143],"\u063a\u064a\u0631":[30,148],"\u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629":[31],"\u060c":[32,68,84,124],"\u0648\u062a\u062d\u062f\u064a\u062f":[33,144],"\u0648\u0642\u064a\u0627\u0633":[34,145],"\u0627\u0644\u0637\u0627\u0642\u0629":[35,147],"\u0627\u0644\u0639\u0627\u0637\u0644\u0629":[36],"\u0648\u062a\u0643\u0627\u0644\u064a\u0641\u0647\u0627":[37],"\u064a\u0633\u0647\u0645":[39,117,151],"\u062a\u0631\u0634\u064a\u062f":[42,100,157],"\u0642\u0631\u0627\u0631\u0627\u062a":[43,101,158],"\u0627\u0644\u062a\u0633\u0639\u064a\u0631":[44,102,159],"\u0627\u0644\u0648\u062d\u062f\u0627\u062a":[46],"\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629":[47],"\u0636\u0648\u0621":[49],"\u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629":[50],"\u0627\u0644\u0634\u062f\u064a\u062f":[51],"\u0648\u062a\u0639\u062f\u062f":[52],"\u0627\u0644\u0628\u062f\u0627\u0626\u0644\u060c":[53],"\u0648\u0644\u062a\u062d\u0642\u064a\u0642":[54],"\u0647\u0630\u0627":[55],"\u0627\u0644\u0647\u062f\u0641":[56],"\u062a\u0645":[57],"\u0627\u0639\u064a\u0646\u0629":[58],"\u0645\u062a\u0645\u062b\u0644\u0629":[59],"\u0628\u0645\u0635\u0646\u0639":[60],"\u0625\u0637\u0627\u0631\u0627\u062a":[61],"\u0627\u0644\u062f\u064a\u0648\u0627\u0646\u064a\u0629":[62],"\u0648\u0647\u0648":[63],"\u0627\u062d\u062f":[64],"\u062a\u0634\u0643\u064a\u0644\u0627\u062a":[65],"\u0648\u0632\u0627\u0631\u0629":[66],"\u0627\u0644\u0635\u0646\u0627\u0639\u0629":[67],"\u0627\u0645\u0627":[69,85],"\u062d\u064a\u062b":[71],"\u0627\u062e\u062a\u0628\u0627\u0631":[72],"\u0627\u0644\u0641\u0631\u0636\u064a\u0629":[73],"\u0641\u0642\u062f":[74],"\u0627\u0633\u062a\u0639\u0627\u0646":[75],"\u0627\u0644\u0628\u0627\u062d\u062b":[76,91],"\u0628\u0627\u0644\u0645\u0646\u0647\u062c":[77],"\u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0626\u064a":[78],"\u0628\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f":[79],"\u0639\u0644\u0649":[80,156],"\u0627\u0644\u0623\u0633\u0644\u0648\u0628":[81],"\u0627\u0644\u0643\u0645\u064a":[82],"/\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a":[83],"\u0627\u0647\u0645":[86],"\u0627\u0644\u0646\u062a\u0627\u0626\u062c":[87],"\u0627\u0644\u062a\u064a":[88],"\u062a\u0648\u0635\u0644":[89],"\u0627\u0644\u064a\u0647\u0627":[90],"\u062a\u062a\u0644\u062e\u0635":[92],"\u0628\u0648\u062c\u0648\u062f":[93],"\u0644\u062a\u0642\u0646\u064a\u0629":[95],"\u0644\u0644\u0648\u062d\u062f\u0627\u062a":[103],"\u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629":[104],"\u062e\u0644\u0627\u0644":[106],"\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629":[107],"\u062a\u0648\u0641\u064a\u0631":[109,153],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[110],"\u0627\u0644\u0643\u0627\u0641\u064a\u0629":[111],"\u0648\u0627\u0644\u0633\u0644\u064a\u0645\u0629":[112],"\u0648\u062a\u062d\u0642\u064a\u0642":[113],"\u062a\u062e\u0641\u064a\u0636":[114,141],"\u0648\u0627\u0644\u0630\u064a":[116],"\u0639\u0645\u0644\u064a\u0629":[119],"\u062a\u062e\u0637\u064a\u0637":[120],"\u0648\u062a\u062d\u0633\u064a\u0646":[121],"\u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629":[122],"\u0648\u0627\u0644\u0631\u0628\u062d\u064a\u0629":[123],"\u0623\u0645\u0627":[125],"\u0623\u0647\u0645":[126],"\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a":[127],"\u0641\u062a\u0645\u062b\u0644\u062a":[128],"\u0636\u0631\u0648\u0631\u0629":[130],"\u062a\u0637\u0628\u064a\u0642":[131],"\u0639\u064a\u0646\u0629":[132],"\u0644\u0645\u0627":[138],"\u062a\u062d\u0642\u0642\u0647":[139],"\u0648\u0627\u062f\u0627\u0631\u0629":[146],"\u0627\u0644\u0645\u0633\u062a\u063a\u0644\u0629":[149],"\u0645\u0645\u0627":[150],"\u062a\u0639\u0645\u0644":[155]},"counts_by_year":[],"updated_date":"2026-10-26T11:51:55.731654","created_date":"2026-10-03T00:00:00"}