Abstract
APPLICATION OF RESOURCE CONSUMPTION ACCOUNTING TO ACHIEVE SUSTAINABILITY - AN EMPIRICAL STUDY –
The intense competition in the business market gives an incentive for economic units to always update and develop the cost system and conduct market studies in order to be able to win customers and maintain their reputation in the business environment, and require the use of advanced systems that keep pace with technological progress and change in the desires of customers. One of these systems that overcame the obstacles of traditional systems. The research aimed to define and demonstrate the role of the resource consumption accounting system in achieving sustainability in economic service units aiming at profit. The inductive approach was adopted to apply the resource consumption accounting system in the research sample represented by the Iraqi Airways company, and the research reached several conclusions, the most important of which are: The RCA system works on the optimal use of available resources and thus it works to achieve sustainability through not being wasteful and wasting those resources, whether in terms of costs or scarcity in nature, and properly utilizing them in order not to negatively affect natural resources, thus achieving environmental sustainability and social sustainability through the use of related resources. High quality, and that the RCA system reduces costs by eliminating non-value-adding and unnecessary activities, indicating idle / surplus energy costs, and not allocating those costs to products and services, thus achieving economic sustainability.
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