Abdurhman Abduallah Aldeen HibbahAbduallah *a & Mohamed Hassan Mohamed Abdelgalil b Al-Muthanna University / College of Administration and Economics. Abstract                                 This study aims to address the structural changes in the internal and external accounting environment and its role in creative accounting practices. The study problem has been represented in the structural changes of the accounting […]

Ali Mahdi Hamid * Al-Furat Al-Awsat Technical University/ Diwaniyah Technical Institute. Abstract                                 This topic is considered one of the important topics in order to improve the financial situation of commercial banks through of the expansion of banking services. Therefore, the research aims to identify the relationship between the independent variable, the risks of electronic audit, […]

Adnan Dawood Athari&Ghassan Tariq Zahir University of Kufa / College of Administration and Economics, Al-Muthanna University / College of Administration and Economics Abstract Refers to the orientation towards the global market economy, and to make way for foreign investment and foreign trade, while indicating closure to the reverse, also includes openness to allow domestic capital […]

Hayder talib mousa*a &  Karim Salem Husseinb Al-Muthanna University / College of Administration and Economics. Abstract                                 The subject of economic growth and development has taken a great space of importance in recent decades, level in terms of economic theory, scientific and academic research or the level of international institutions, and the level of countries and […]

Bakir Hameed Jasoum *a & Noaman Mundher Younus b & Fouad Farhan Husseinc Tikrit University / College of Business and Economics. Abstract                                                    Foreign direct investment is of paramount importance at the international level, especially in developing countries, as many studies have shown its effective impact and its essential role in the medium and long […]

Ameen Fahad Chayed *a & Jawaher Dahham Abdullahb & Hussein kamil Aredc Al Muthanna Education Directorate. Technical Institute / Samawah. Al-Muthanna University / College of Administration and Economics. Abstract                                 Economic development is a major means of promoting economic reality, activating economic movement in Muthanna governorate, changing the living reality of the population and creating necessary […]

Zahraa Falah Jali *a & Faizah Ibrahim Mahmoud Al-Ghabban b Higher Institute of Accounting and Financial Studies / University of Baghdad. Abstract                                 The research aims to identify and apply computer-aided design and Manufacturing technology and its impact on improving product quality and rationalizing costs. The research also aims to spread awareness among departments and workers […]

Hamadh Gijier Chermik* Al-Qadisiyah University/ College of Administration and Economics. Abstract                                 The purpose of the current research is to know the relationship of strategic clarity represented in (clarity of activities and procedures, clarity of goals, clarity of resource use, clarity role of employees, clarity of the organizational structure, clarity of leadership roles) that the studied […]

Ahmed Hussain  Hasan Al-Jarjari *a & Noor Ali Abboud Al-Obaidi b University of Mosul /College of Administration and Economics . Abstract                                 The strategic orientation is a necessary need for the success, continuity and survival of organizations in general, which has imposed on us the re-engineering of human resources, which is one of the most important […]

Ammar Awad Mohammed *a & Thamer Okab Hawas b & Kefah Abbas Muhaimeedc College of Administration and Economics University of Tikrit. Abstract                                 The study aims to determine the impact of adopting the Blue Ocean strategy in supporting the provision of revolutionary products in Apple. The problem of the study is that revolutionary products as a […]