Ali Abd Al Razaq Alaboodya    ,   Saoud Jayied Mashourb   ,  Jaafar Faleh Naserc Al-Muthanna University/ College of Administration and Economics Abstract The Intellectual Capital of the economic unit is represented by a group of employees who possess a set of knowledge and organizational capabilities exclusively. These capabilities enable them to produce new ideas or develop […]

Miqdad  J. Abeda    ,   Wadhah  R. Rahib     ,     Hader T. Mussas Al-Muthanna University/ College of Administration and Economics Abstract The research aims to show the role of the agricultural sector in addressing unemployment and the extent of the impact of this sector on the employment of the labor force in the province in addition to […]

Hanan Abdul Amir Kazem Ministry of Higher Education and Scientific Research Center Abstract The research aims to demonstrate the impact of administrative and financial corruption on achieving sustainable development in the healthcare sector, in order to save what must be saved in order to meet the needs of the present and future generations. The phenomenon […]

Prof. Dr. Mohammed Mahmoud Al-Taie 1* and Mr. Hayder Sameer Abdul Kadhim Jaber2 1 University of Babylon – College of Administration and Economics 2Al-Diwaniyah Governorate ABSTRACT This research mainly focuses on studying the impact of the external auditor’s skills on auditing quality. Also, it aims to identify the classification of the ten skills of the […]

Laith Jawad Khadem   ,   Idel Hameed Sangour   ,   Waad Hadi Abed Al Hassani Al-Mustansiriya University / College of Administration and Economics Abstract The research aims to identify the leases and what was covered by the international and arabic standards regarding the accounting of leases. It also proposes an accounting basis for accounting rental contracts including […]

Ali Nadhem Alshaik Al-Muthanna University/ College of Administration and Economics Abstract The research aims to study the relationship between the quality of financial reporting dimensions (credibility, right time, appropriateness) and direct foreign investment.  The research included two main hypotheses, the first for correlation relationships and the second for relations influence between research variables. A Sample […]

Ali Tahseen Kadhem Al-Khafajia   ,    Salah Mahdi Jawad Al-Kawazb Karbala University/ College of Administration and Economics Abstract The aim of this research is to achieve a review of some aspects of the integration of balanced scorecard and reengineering processes in evaluating and improving the strategic performance in light of modern business environment variables. The Diwaniyah […]

 Essam Hameed Alshayaa  ,  Sattar Jabar Alaajeebie Ministry of Interior/ Ministry accounts , Higher Institute of Accounting and Financial Studies/University of Baghdad Abstract In light of contemporary business environment, Balanced Scorecard technology is one of the modern techniques in management accounting. It has proved successful in measuring the performance evaluation against the shortcomings resulting from adopting […]

Ali Ghanem Shaker   ,   Karar Hatem Ahtiyaa Al-Qadisiyah University/ College of Administration and Economics Abstract Awareness is an essential necessity in any issue as an added factor of creativity. Based on this understanding, the issue of the awareness for importance of taxation and its role led to transition from abstraction collection to a new idea […]

Faris Abdul Zahra Abdul Hussain ,  Ibrahim Jaafar Hussain The Shiite Endowment Diwan / Karbala , Dhi Qar University/ University Presidency Abstract The research aims to measure the level of disclosure at the Iraqi establishments about the outsourcing of information technology, because of its impact on all investment decisions and financial statements in the financial […]