📚 Vol. 6, No. 3 📅 2026 📄 Pages: 85 - 100 🔗 DOI: 10.52688/ASP78897

The impact of the product life cycle in achieving the overall flexibility of the product

✍️ Authors

Farqad Muhammad Bakr Al-Saadi Corresponding
Ahmed Najah HadI
Sadiq Hadi Muhi Al-Mansouri

📖 Abstract

This research aims to study the impact of using product lifecycle technology to measure costs within the framework of green innovation accounting. and to explain its role, which seeks to integrate environmental considerations under the accounting systems of economic units. Green innovation accounting focuses on identifying and measuring costs associated with environmental impacts such as consumption of Natural Resources and harmful emissions in order to motivate economic units to adopt more sustainable practices. The research also discusses the most prominent accounting methods used to determine the costs of activities that affect the environment and their role in improving the strategic decision-making process of economic units. The research also addresses the importance of employing green innovation accounting in improving the efficiency of resource use, reducing unnecessary costs, and balancing financial profits and environmental responsibility. The research found that integrating the life cycle cost approach with green innovation accounting contributes to reducing overall product costs, improving environmental performance and supporting long-term strategic decisions.
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🔑 Keywords

Cloud accounting; cloud auditing; accounting information systems; information quality; financial transparency

📋 Publication Information

Volume
6
Issue
3
Year
2026
Page Range
85 - 100
DOI
10.52688/ASP78897
Publication Date
2026.05.25

🏛️ Author Affiliation

Department of Accounting, College of Administration and Economics, University of Karbala, Karbala, Iraq

📝 How to Cite this Article

Farqad Muhammad Bakr Al-Saadi . (2026). The impact of the product life cycle in achieving the overall flexibility of the product. Journal of Positive Sciences (JPS), 6(3), 85 - 100. https://doi.org/10.52688/259jps/ASP78897