Ali Abdul-Hussein Hani Al-Zamili Al-Qadisiyah University/ College of Administration and Economics Abstract The research aims to studying the knowledge bases of the target cost technique through studying the concept, importance, basic principles and steps of application of this technique, in addition to explaining the role of tear-down in reducing the costs and implementation of competitive […]

Jassem Muhammad Karim, Ahmed Munkhi Kechiche, Aqil Jaber Kazem Al-Muthanna University/ College of Administration and Economics Abstract The research aims to analyze the role of financial planning for the agricultural equipment company to show the extent of achieving the financial planning and the general financial budget and its role in the activities of the company […]

Basheer Khudair Abbas, Siham Jabbar Mezher, Ali Mahdi Hamid Al-Furat Al-Awsat Technical University / Al-Diwaniyah Technical Institute Abstract The objective of this study is to explain the nature of the complementary relationship between all Forensic accounting and corporate governance and their role in reducing the methods of creative accounting. To achieve this objective, the researchers, […]

Khawla Hussein Hamdan Lecturer at Post Graduate Institute for Accounting and Financial Studies, University of Baghdad, Iraq Abstract The research aims to study at introducing internal control components of COSO framework and the Hyogo Framework for Action (HFA) ; evaluating internal control components namely (control environment, risk assessment, control activities , information , communication and […]

Saleh Mahdi Al-Amri & Intisar Abbas Jabr Al-Awadi Sumer University / College of Administration and Economics / Dhi Qar Abstract The research Aims To Evaluate The Industrial Organization Readiness For Total Productive Maintenance (TPM) As A Modern Technique Which Helps The Company To Reduce Costs And Improve Product Quality. A Checklist Was Used To Achieve […]

Safaa Idriss Aboudi Mosul University/ College of Administration and Economics Abstract The current research aims to reveal the role of strategic innovation activities (exploratory activities, investment activities) in enhancing organizational immunity through its own essential which represent the dimensions (natural regulatory immunity, acquired regulatory immunity) and identified the problem of research in several questions. For […]

Hisham Fawzi Al-Abadi, Ali Razzaq Al-Abedy, Abbas Abdel-Khader Abdullah University of Kufa / College of Administration and Economics Abstract The research tried to analyze the movement of prices and their stability and financial and complex penalties to influence the use of funds abroad. And constant change and instability, contributing to the reduction of interest rates […]

Abbas Fadel Ali Al-Furat Al-Awsat Technical University / Technical Administrative College / Kufa Abstract The main objective of this research is to determine the effect of profits management in the market value of shares of Iraqi private banks, which are listed in the Iraqi Stock Exchange, via using some selected indicators that denote the practices […]

Ahmed Younes Al Sabawi Mosul University / College of Administration and Economics Abstract The research take up with an essential issue that relate to develop and test the instruments by using one of the most important multivariate statistical analysis , which represents the Confirmatory Factor Analysis (CFA). This technique became common in foreign literature while […]

Anwar Abbas Nasser, Abdul Amir Zamel Latif, Hassan Nayef Malakh Al-Qadisiyah University / College of Administration and Economics Abstract The world has become dependent on various information systems, whether at the beginning of its inception or the stages of very advanced in its field and various stages, especially if we addressed the developed countries and […]