The Impact of reliance on information technology in supporting the use of the specification-based cost entry in the rationalization of costs at Iraqi public universities

The aim of the research is to study and test the impact of reliance on information technology in supporting the use of the entrance costs based on specifications (ABCII) in rationalizing the cost in the Iraqi government units and bodies represented by the universities. The researcher, after analyzing and evaluating a group of previous studies, indicates that there is no agreement among academic studies in the field of this research regarding the cost approach based on specifications in terms of concept, steps, importance, As for the Iraqi environment, several academic studies dealing with the Iraqi units concluded that the Iraqi government units and agencies seek to apply entrances and cost systems in order to reduce costs and then achieve rationalization of costs. To rationalize costs. As for the practical results of this research, the exploratory study with regard to the sample of managers in the accounting unit’s departments concluded that the cost changed downwards for a group of courses and did not change for the rest of the courses. Between students in different departments who study the same course in one lecture collected through social networking sites (information technology) on the cost allocated to the courses.