Ahmed Hussain  Hasan Al-Jarjari *a , Noor Ali Abboud Al-Obaidi b University of Mosul /College of Administration and Economics . Abstract                                 The strategic orientation is a necessary need for the success, continuity and survival of organizations in general, which has imposed on us the re-engineering of human resources, which is one of the most important […]

Ammar Awad Mohammed *a , Thamer Okab Hawas b , Kefah Abbas Muhaimeedc College of Administration and Economics University of Tikrit. Abstract                                 The study aims to determine the impact of adopting the Blue Ocean strategy in supporting the provision of revolutionary products in Apple. The problem of the study is that revolutionary products as a practical […]

Haider Abbas Al-Janabi *a , Radwan Al-Shoghry b , Khawla Jehail Zakimc University of Karbala / College of Administration and Economics. Jinan University / College of Business Administration.   Abstract                                 The study deals with the reality of the organizational factors of financial management in government institutions, which is an important requirement for the success of […]

Ibrahim Ahmed Elamin Eltahhir* Jouf University / Sudan. Abstract                                 The study aims to know the reality of the application of open management in insurance companies (Khartoum – Sudan) and the reality of the performance of these companies, as the study examined the effect of the application of open management on the performance of Sudanese insurance […]

Samir E. Shaban *a        ,      Asmaa N. Jasim b   ,      Mohammed A. Hussein c Al-Muthanna University / College of Administration and Economics. Abstract                                 The research aims to test the extent of the impact of modern technologies represented by block chain technology in developing improving and changing the skill levels of accountants and auditors in the […]

Qasim Mohammed Abdullah Al-Baaj *a        ,      Fatima Falih Odeh b Al-Qadisiyah University / College of Management and Economics / Department of Accounting. Abstract                                 This study aims to assess the influence of national cultural values ​​on the financial accountant’s conservative (AC) in a sample of listed companies in the Iraq and Amman Stock Exchange. The sample […]

Ahmed Ahmed Ahmed Rahoumi a   ,   Mohammed Abdul Kareem Al-Adawi b ,   Abdul Rahim bin Saeed Al Sultan c Community college – King Khalid university  Abha- KSA Abstract This study aims to measure the relationship between the content of community colleges’ programs at King Khalid University and the skills required for the labour market and […]

waad Hadi Abdul Hassani Al-Qadisiyah University, College of Administration and Economics Abstract The research aims at clarifying the effect of accumulated balances on the amounts of funding and annual budget allocations by analyzing the financial data of the research sample and proposing procedures for the accountant and the internal auditor to limit the negative effects […]

Dr. Amer Ali Al-Atwi 1* and Ms. Tarteel Ahmed Abd Al_Razzaq 2 1,2 *Al-Muthanna University / College of Administration and Economics / Department of Business ABSTRACT This research aims to test the relationship between organizational cynicism and the deviant work behaviour of banking service providers through an indirect effect of moral disengagement. This work has […]

Elsiddig Yousif Mohammed Mousa King Khalid University / Kingdom of Saudi Arabia Abstract This study aims to analyze the foreign exchange policies and their role in the foreign trade of Sudan during the period 2005 – 2018. Therefore, the foreign exchange policies are necessary tools of monetary policy issued by the Central Bank of Sudan […]