Elements and obstacles to applying the resource consumption accounting approach in Iraqi health units - an exploratory study

The research aimed to study the elements of applying the resource consumption accounting system in units and agencies in general, and the Iraqi health units in particular, as well as the most prominent obstacles that impede the process of applying the resource consumption accounting system (RCA), as a system that provides more accurate data in the field of measuring the cost of health care services and to achieve this  Objectives A case study was conducted in which the case of the study was chosen in the Iraqi health sector to study the elements and obstacles to the application of the Resource Consumption Accounting (RCA) system. The study sample on which the statistical analysis was carried out consisted of; (23) a manager, (11) an accountant in the cost department, (20) an accountant in the budget department. The scientific importance of the research is that it deals with one of the advanced methods in management accounting, as it deals with the use of the resource consumption accounting system (RCA), while the practical importance stems from that The Resource Consumption Accounting (RCA) system is one of the methods that addresses the problem of allocating indirect costs more accurately by supporting accurate cost measurement, as well as idle energy management.  The study concluded that there are differences in the relative importance of the elements and obstacles related to the application of the resource consumption accounting system in a sample of accountants in the cost department and accountants in the budget department and managers.  As a whole, the presence of significant differences between the median of the independent samples of the unit under study in the determinants and obstacles is due to the difference in experience, orientation, and scientific and practical qualifications of the three sample members.