To be useful for decision making, costing reports produced by the cost accounting system should be characterized by various attributes (relevance, summarization, accuracy, etc.). This paper aims at exploring the associations between cost systems and the quality of costing reports attributes,...

The economic reforms envisaged by the Syrian government are principally aimed to raise the overall efficiency of economic activities and to improve significantly the productivity of labour and capital. Irrespective of the degree of competitiveness and efficiency of private companies, the...