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 […]

Ali Mohammed Thajeel Al Mamouri Higher Institute of Accounting and Financial Studies, University of Baghdad Abstract The aim of this research was to develop a methodology to test whether existing manufacturing systems can perform their role such as efficient or agile manufacturing, by preparing on the basis of the conditions and characteristics that develop solutions […]

Batul Abdul Ali Ghali College of Administration and Economics, University of Al-Qadisiya Abstract The aim of the research is to identify the most important problems facing the development of the banking service and its marketing characteristics and the positives that result from this development in banking marketing in the activities of banking institutions and their […]

Ali Moat Sudanese and Nael Rasoul  Algerian College of Administration and Economics, University of Baghdad Abstract The research deals with three key variables which are: defensive orientation , analysis orientation, and efficient control system. The research studied the effect of each of the first two variables on the efficient control system variable, and sought search […]

Ahmed Younes al-Sabawi College of Administration and Economics, University of Mosul Abstract The current study emphasizes the characteristics (factors) of IT innovation due to the importance of them in explaining the rate of technology adoption. Five factors of IT innovation were identided by Rogers (1983) in the Diffusion of Innovations theory: relative advantage, compatibility, complexity, […]