THE ROLE OF TOTAL QUALITY MANAGEMENT ON MANAGERIAL ACCOUNTING SYSTEMS - AN ANALYTICAL STUDY AT PRIVATE UNIVERSITIES IN BAGHDAD, IRAQ

The research aims to determine the role of correlation between the requirements of total quality management and management accounting systems in a number of private educational institutions.The questionnaire served as the primary instrument for gathering data and information, with a number of statistical methods used to test hypotheses.In general, the research tried to answer the following question: What is the nature of the relationship and influence between the requirements of total quality management and management accounting systems in the surveyed educational institutions?Management accounting in the surveyed institutions.In addition to achieving a significant impact on the requirements of total quality management in the management accounting systems in the surveyed institutions, and based on the conclusions, the authors presented a set of proposals consistent with those conclusions.