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 […]

Ali Ghanem Shaker 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 of […]

Hayder talib mousa*a       &      Karim Salem Husseinb Al-Muthanna University / College of Administration and Economics Al-Qadisiyah University / College of Administration and Economics. Abstract                                 The Iraqi economy is one of the economies that are characterized as being rich in natural resources, especially oil. However, the reality of economic growth and development does not […]

Muhammed Hassan Awda *a       &      Hussien Ali Ahmed b    & Ali Talib Shihab C Albasrah University / College of Administration and Economics. Abstract                                 The balance of payment is considered as a window for the national economy toward the international economy. It is an essential statement of all economic transactions between the economy […]

Ali Abdul-Hussein Hani Al-Zamili *a       &      Hussein Muhammad Hrville Al-Aajibi b Al-Qadisiyah University / College of Administration and Economics. Abstract                                 The research aims to study and analyze the environmental costs on the basis of the activities in the Kufa cement plant and to study the performance indicators and to know the extent to […]

Abdul Adheem D.Jabbar * University of Thi-Qar / College of Administration and Economics. Abstract                                 Higher education organizations in Iraq rely heavily on information technology to improve their performance and recently felt that their use entails information technology governance. In this view, the aim of the research is to examine the relationship between the information technology […]