The aim of this study was to show the extent to which the performance of the Iraqi shareholding companies can be assessed by using the responsibility accounting system, highlighting the importance and objectives of this system and its role in improving performance,
The study reached a number of results, the most important of which are: there is interest and awareness by the senior of the Iraqi shareholding companies in the role of responsibility accounting in evaluating the performance ,the results reveal the existence of necessary elements to implement responsibility accounting in the Iraqi shareholding companies, the most important of which is the orderly preparation of planning budgets, and a clear definition of responsibility centers ,which requires a clear definition of responsibilities , so performance evaluation of officials is made individually on the elements under their control.
The study has made several recommendations, including: : To apply responsibility accounting in corporate companies in Iraq because of its usefulness and great benefit to companies, especially in terms of improving performance and more attention to strengthening the components of responsibility accounting system ,and raising awareness among managers of corporate companies in Iraq to the importance of responsibility accounting in providing information appropriate to the decision-making on performance assessment and contribute to the control process, and hold specialized training courses for managers of companies involved in Iraq and decision makers on responsibility accounting 

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