Manal Jabbar Sorour *a        &     Shaima A.Mohammed b University of  Baghdad /College of Administration and Economics. Abstract  The economic units seek to adopt modern methods of cost management and depend on modern cost strategies and techniques such as total quality management. This is to achieve product quality and avoid errors and defects in […]

Ali Muhammad Thajeel Al-Maamouri *a      &     Ahmed Abdel Amir Mahmoud Al-Sharifib University of Baghdad /Post- Graduate Institute of Accounting and Financial Studies. Abstract Often, auditors face a problem in evaluating the misstatements discovered in the financial statements from the recent extent of being material or not, and the limits of the auditor’s responsibility […]

Salam Hashem Muhammad *a        &   Haidar Thijel Jawadb a Ministry of Education / Muthanna Education Directorate. Abstract The study aims to examine the interest rate margin and its relationship to loans and deposits in Iraq, China and Japan, using the VAR model. The study found that there is a causal relationship with a […]

Rawa Latif Rahi *a       &      Emad Ghafoury Abboud Al-Najjarb University of Wasit  /college of Administration and Economics. Abstract The research aims to adopt fair value accounting standards that make the financial statements an important tool in the hands of the administration on the basis of the actual reality of the economic unit and […]

Mustafa k. karem*a   &      khawla H. Hamdanb University of Baghdad /Post- Graduate Institute of Accounting and Financial Studies. Abstract The research aims to identify Islamic banks and some of their financing tools issued by the (AAOIFI) represented by, participation , speculation and international auditing standards, and this is in the theoretical aspect of […]

Mohammed Ahmed Mahmoud Al-Hamami * University of Mosul /College of Administration and Economics Abstract This study aims to identify the role that the marketing information system plays in its dimensions (internal records system, market research system, marketing intelligence system, marketing decision support system) in enhancing knowledge management for organizations in order to achieve communication and […]

Amer Ali Hussein Al-Atwi *a   &  Kamal Kazem Al-Hassani b Al-Muthanna University /College of Administration and Economics. Abstract The current research seeks to clarify the role of supplementary and complementary fit between the leader and the subordinate in enhancing inclusive leadership behaviors through the mediating role of overall fit to a sample of heads […]

Marwa Gomaa Tohme* Sumer University / Faculty of Management and Economics. Abstract This research focuses on identifying the extent of the need to apply electronic management and internal control in government units to reduce financial fraud. The research aims to clarify the concept of electronic management and its importance as well as the importance of […]

Abbas Awaid Abdul Hussein*a      &     Hussam Ali Muhaibis b a University of Baghdad/College of Administration and Economics. Abstract The current research aims to identify the extent of the impact of talent management strategies by its dimensions (Attracting talent, Talent performance management. Talent development, Talent retention) as an independent variable in the quality of […]

Abdul Adheem D.Jabbar* University of Thi-Qar / College of Administration and Economics. Abstract Information systems capabilities play a critical role in employing cloud computing that is swiftly changing the nature of the business and transforming the manner organizations purchase and manage computing resources. In this view, the purpose of current study is to examine the […]