Dr.Mostafa A. A. Almansoori & Sojer Ali Kamel Al-Muthanna University ABSTRACT The research aims to measure the impact of accounting practices on financial performance. And that is through the use of the Jones model to measure accounting practices and the two models of return on share and return on equity to measure financial performance. And […]

Fatihelelah M.A. Mohammed a  ,     Mohammed I. A. Eisa b  ,   Salim E. S. Elagab c King Khalid University – KSA Abstract The study examined the current practice of external auditing of environmental performance in Sudan. It is aimed to identify the relationship between, the organizational determinants, the determinants related to the auditors themselves and […]

Elsiddig Yousif Mohammed Mousa Muthanna Journal of Administrative and Economic Sciences 2020, Volume 10, Issue 2, Pages 153-162 Abstract Abstract This study aims to analyze the foreign exchange policies and their role in the foreign trade of Sudan during the period 2005 – 2018. Therefore, the foreign exchange policies are necessary tools of monetary policy […]

Safaa K. Kadhem ، Hajem A. Daham Muthanna Journal of Administrative and Economic Sciences 2020, Volume 10, Issue 2, Pages 136-152 Abstract Recently, a paper published by Celeux et al. (2006) presented several forms for the deviation information criterion (DIC) for mixture models, each version is depended on the kind of probability function. However, no […]

Thaer Sabri Mahmoud al-Ghabban , Mustafa Walid Zughair Muthanna Journal of Administrative and Economic Sciences 2020, Volume 10, Issue 2, Pages 121-135 Abstract This study aims to present a proposed framework on the application of a comprehensive production maintenance technique in the south of Baghdad station / the first to improve the operational performance of […]

Kafah jbar Hassan Muthanna Journal of Administrative and Economic Sciences 2020, Volume 10, Issue 2, Pages 109-120 Abstract This paper aims to show that the use of activity based costing as a system to allocate joint costs will provide more accurate information and helps management in decision making process .The research is taking place in […]

Ismael Abbas abu_Ragheef , Haider Atta Zbain , Natiq Jabbar Salim Muthanna Journal of Administrative and Economic Sciences 2020, Volume 10, Issue 2, Pages 94-108 Abstract The current study aims to investigate the relevance of cost information with modern requirements for industrialization and its reflection on the effectiveness of lean manufacturing. In addition to identifying […]

Muhammed Reda Mehriban Por , Ahmed Shannan Bahr Muthanna Journal of Administrative and Economic Sciences 2020, Volume 10, Issue 2, Pages 80-93 Abstract The need for environmental accounting and environmental disclosure has become a concern for countries and companies who began to pay attention since 1990 and the reasons vary, some due to the inside […]

Miqdad Ahmed Nuri , Amer Mansour Hassoun Muthanna Journal of Administrative and Economic Sciences 2020, Volume 10, Issue 2, Pages 60-79 Abstract The research aims to explain the role of the Performance Focused Activity Based Costing (PFABC) system in measuring and evaluating the performance of economic entity activities in a clear and comprehensive manner, and […]