The role of cost accounting in implementing the unified digital accounting system specialized in insurance activity

Abstract

The main objective of the research is to prove that cost accounting has the impertinent role in implementing a specialized unified accounting system for insurance activities. The ability to applying t was analyzed by organizing a questionnaire and then distributing it to the research sample, which consisted of 70 Iraqi and National Insurance Companies. 67 questionnaires were answered, while 3 were discarded. SPSS Virgin 25 was used. The applying analyses research results, measured statistically, showed that there is a possibility of implementing a specialized digital unified accounting system for insurance activities for insurance companies, including the National Insurance Company, through the contribution of cost accounting, its components and objectives. This confirms the existence of a moderate positive relationship between cost accounting and the specialized unified accounting system for insurance activities. This will help in developing digital-based accounting operations for insurance activities based on cost accounting.