Ali Abdulhassan Abbas a & Husam Hussein Shyaa b university of Kerbala /College of Administration and Economics/ Department of Accounting. Abstract This research focuses on an essential truth that is when the employees find the leadership has a spiritual effect accompanied by a moderate Islamic model which is represented in mercy, charity, and faith, so […]

Saoud Chayed Mashkour *a        &     Nadhim Hasan Abdel Sayedb &     Haider Abbas Abdc University Mazaya College / Shatt Al-Arab College / Al-Muthanna University / College of Administration and Economics. Abstract                                   This research aims to find out the extent to which sustainability accounting is used in measuring and analyzing the costs of burning […]

Fatimah Abdul Hmeed Jawad *a       &      Sabah manfi redha b University of Baghdad/college of Economics &Administration/department of statistics. Abstract                                 Nonparametric methods are used in the data that contain outliers values. The main importance in using Nonparametric methods is to locate the median in the multivariate regression model . It is difficult to locate […]

Amer Ali Al-Atwi *a        &      Hussein Ahmad Al- Azzawi b Al-Muthanna University / College of Administration and Economics. Abstract                                 This study seeks to explore the role of Proportional Task conflict in explaining the relationship between the Organizational  error culture and the service performance in a group of governmental and private banks in the […]

Dr. Raafat Assi1* & Mr. Safa Adnan Altaie2 1,2 Northern Technical University ABSTRACT The mechatronics system is considered one of the most important systems developed globally due to its effective importance in implementing various works such as producing goods, services, industrial products, and communication systems. It is concerned with designing products and integrating industrial, electrical, […]

Ali Ghanem Shaker Al-Qadisiyah University, College of Administration and Economics Abstract The system of payment and electronic collection of taxes from developed tax systems, which has been implemented by many countries because of this system of the role of important and effective in the development of procedures for the process of tax accounting for taxpayers […]

Leqaa shaker abood     *a       &      Omran abass yousif abd alaah b Madenat Alelem University college / Department of accounting – College of economic and Rural / Department of economic. Abstract                                 The spread of information and communication technology has been linked to economic development due to the new development benefits that it has provided […]

waad Hadi Abdul Hassani Al-Muthanna 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 […]

Subhi Saleh *a        &     Rebin Tayeb Rashid b Salahadin University/ College of Administration and Economics – Noble Institute 2014/ Accounting Department. Abstract                                 The information asymmetry in financial reports in the global financial and banking environment is a complex problem as a result of the rapid developments and changes imposed by the globalization of […]

Ali Nazem Abdul Amir Al-Muthanna University, College of Administration and Economics Abstract The aim of this study is to assess the effectiveness of internal auditing in evaluating the internal control system. It is clear through the study that internal auditing plays an effective role in the restructuring of the internal control system. The aim of […]