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 […]

Safa Mahdi Raji   ,  Basem Abdullah Kazem   ,  Ali Karim Mohammed Al-Muthanna University/ College of Administration and Economics Abstract The aim of the research is to establish the concept of fair value and to identify the challenges facing its application, and to identify the IFRS 13 and its role in the application of fair value […]

Essam Hameed Alshayeh      ,     Satar Jabar Mbeader Alaajeebi Ministry of Interior/ Ministry accounts , Higher Institute of Accounting and Financial Studies/University of Baghdad Abstract In the contemporary business environment, both balanced scorecard and benchmarking are modern techniques in management accounting. They have proven successful in measuring evaluation and improving performance against deficiencies resulting from traditional […]

Salah Mehdi Jawad Alawaz   ,    Ali Tahseen Khadem Alkhafaji Karbala University/ College of Administration and Economics Abstract The research aims to review aspects of the role of balanced scorecard technology in evaluating the strategic performance considering the modern business environment variables, highlighted by the fierce competition with foreign products in the market. The Diwaniyah Tire […]

Akeel D. Kareem    ,    Akeel J. Khadim     ,     Waad Hadi Abd Al-Muthanna University/ College of Administration and Economics Abstract The research aims to study the role of auditing the performance of regulatory agencies in improving services by identifying the activities of a public company to market medicines and medical supplies and the role they play […]

Ghasan Ali Abadi Dhi Qar University/ College of Administration and Economics Abstract The study deals with the analysis of the relationship between financial reporting and accounting equity and the impact of that relationship on enhancing the quality of accounting information by applying the research on a sample of Iraqi companies listed in the Iraqi Stock […]