Purpose: The aim of the research is to define the importance of Corporate Governance (CG) and its role in providing appropriate environment to operate the internal control system (ICS) to achieve goals of non-profit governmental institutions.   Theoretical framework: The research included defining the nature of corporate governance in light of the internal control systems in Iraqi government institutions that are not aimed at achieving profits.   Design/methodology/approach: The research was implemented on a sample of non-profit governmental institutions. The researcher used the descriptive method in the theoretical aspect and analysis in the applied aspect. The research reached a set of conclusions, and the research came out with a set of recommendations that serve its objectives.   Findings: The study concluded that there is a relationship between the main and secondary variables, and we conclude from the results that activity of the higher administrations should not be limited to directing the dissemination of the concepts and principles of institutional governance.   Research, Practical & Social implications: In light of the adoption of the concept and principles of institutional governance. And efficient ICS that are able to lead the modernization trends in the public service without giving way to the spread of administrative and financial corruption, which has become a scourge that afflicts the body of the Iraqi government institutions at the present time.   Originality/value: This study is one of the limited studies that dealt with corporate governance in non-profit organizations in Iraq, in light of the high levels of administrative and financial corruption, as well as weak internal control systems.

Purpose: This study aimed to assess the effects of applying green activity-based costing (GABC) on the Sustainability Development of companies.   Theoretical framework: The theoretical framework included highlight on environmental issues, and the role of Modern methods of Cost and managerial accounting in reducing the harmful effects of industrial waste.   Design/methodology/approach: there are variety of reasons to carry out the study; including regulatory compliance, sustainable consumption, public perception, potential competitive advantages, and the impact of Sustainability Development on economic performance, stakeholders are urging or requiring organizations to be more ecologically conscious with regard to their products and operations. In order to accomplish the study's goals, it was implemented at the Basra Oil Refinery and based on actual data from the study sample's activity. method was relied upon distribution of costs based on green activity, the identification of its effects on the facility's Sustainability Development, and the creation of a model for the use of GABC.   Findings: According to the results of the experimental study, the study's findings that GABC may be used to assign expenditures based on green activity and to show how it affects both economic and Sustainability Development.   Research, Practical & Social implications: Because all manufacturing and consumption activities have some sort of negative impact on the environment during the creation, use, and disposal phases of their respective value chains, environmental management issues have recently been linked to the economy.   Originality/value: The research value of our current study, by employ modern methods of commissioning accounting in Iraqi manufacturing companies.