سعود جايد مشكور كلية الادارة والاقتصاد جامعة المثنى الخلاصة تهدف هذه الدراسة إلى معرفة عناصر المسؤولية المهنية للمدقق الداخلي، التي تتمثل بالاستقلالية والموضوعية والنزاهة والشفافية والتأهيل العلمي والكفاءة والخبرة فضلا عن الدوافع العامة والشخصية، وبيان اثر هذه العناصر على مكافحة الفساد المالي والإداري، والذي ينتشر من وجهة نظر المدققين في اغلب الوحدات الحكومية ، وتحديد […]

Batul Abdul Ali Ghali College of Administration and Economics, University of Al-Qadisiya Abstract The study aims to test the relationship between the profit distribution policy and the market value of shares of commercial banks published in the Iraqi Stock Exchange by using the financial analysis ratios (MV and DRP) which reflect the market value of […]

Ibrahim Ahmed Elamin Eltahhir* Jouf University / Sudan. Abstract                                 The study aims to know the reality of the application of open management in insurance companies (Khartoum – Sudan) and the reality of the performance of these companies, as the study examined the effect of the application of open management on the performance of Sudanese insurance […]

Fatihelelah M.A. Mohammed &Mohammed I. A. Eisa  &Salim E. S. Elagab 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 the determinants related to the […]

Khaled Sabah Ali   ,      Karima Abbas Ja`ilo    ,   Hadi Al-Hassani promise College of Administration and Economics, Al-Muthanna University Abstract The research aims to highlighting the importance of evaluating the performance of public universities in view of the information provided about efficiency and effectiveness by setting a proposed model to evaluate the performance of […]

Samir E. Shaban *a & Asmaa N. Jasim b & Mohammed A. Hussein c Al-Muthanna University / College of Administration and Economics. Abstract                                 The research aims to test the extent of the impact of modern technologies represented by block chain technology in developing improving and changing the skill levels of accountants and auditors in the […]

Ali Abdullah Al-Hakim           ,     Kholoud Attia Ahmed Al-Fleet College of Business Studies – Sudan University of Science and Technology – Sudan Abstract This study aimed to identify the impact of knowledge management operations on the requirements of electronic management for employees working at the Islamic University and Al-Azhar University. A major […]

Suad Jawad Kadem College of Administration and Economics/ Al-Qadisya University Abstract Emphasis is on the role of small and medium industries as a most effective style in moving the semi-skilled and unskilled workforce towards the industrialization process. This comes to coincide with the attention usually given to the two issues of providing opportunities for individuals, […]

Haider Talib Musa College of Administration and Economics/ Al-Muthanna University Abstract The follower for marching of the Iraqi economy believes that its economic and even political stages, which we refer to here, as they played the most prominent role in the formulation of economic policies, have made it as a rentier economy with excellence in […]

Saleh A. Rashid      ,       Amer Ali Alatwi       ,      Ali Essam Alsoltane  College of Administration and Economics/ Al-Qadisya University Abstract The study examined the possibility of employing crisis management capabilities to reduce the effects of organizational decline, beside the interactive role of transformational leadership. It attempted to present a theoretical framework […]