Vol. 10 No. 1 (2023)

Articles

• Sustainability Accounting Standards Historical Development / Literature Review

  Shahd Ali Sahib, Dr.Yasir Sahib Malik

  01-12

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• Basic Indicator Approach for Measuring Operational Risk Applied Research in Number of Private Banks

  A.P.Dr. Sanaa Hasan Hilo

  13-18

  • PDF

• The Effect of Fuzzy Logic in Enhancing Audit Procedures Related to Evaluating the Internal Control System

  Ikram Abdel Wahab Jabbar, Dr. Yasir Sahib Malik

  19-26

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• The Role of Audit in the Measurement and Accounting Disclosure of Quality Costs and their Impact on Tax Profits

  Aqdas Hussein AL-Naser, Aizdihar Jasim Muhamad, Mujbil R. Merjan

  27-39

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• Influence of Strategic Management Accounting Practices on Employee Satisfaction in Businesses in Vietnam

  Le Thi Thu Huyen, Nguyen Thi Hoa

  40-44

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• The Project of Conceptual Framework for Financial Accounting: A Literature Review

  Majid Ahmed AL Anssari

  45-53

  • PDF

• The Impact of Off-balance Sheet Financing on Corporate Fraud

  Mustafa Osamah Al-saedi

  54-63

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• The Role of using Green Manufacturing as One of the Requirements for Sustainable Development in Reducing Costs

  Dr. Mohammed Frayyeh Hassan

  64-71

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• The Trade-Off between Strategic Orientation Options to Achieving Sustainable Tourism Development - An Analytical Study on a Sample of Workers in First-Class Hotels in Baghdad Governorate

  Ali Sahib Flayyih Alabachee

  72-88

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• Duration Based Costing: New Cost Accounting Methodology

  Ezzaddin Hasan Kadhim, Murtadha Mohammed Shani

  89-94

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• The Possibility of Adopting Program and Performance Budget to Evaluate the Performance of Banks

  Batool Younus Sabeeh Al-Tameemi

  95-110

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• The Role of Computerized Accounting Advanced Information Systems in The Efficiency and Effectiveness of Internal Audit

  Oday Jasim Almaliki

  111-118

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• The Impact of the Company's Characteristics on Earnings Management Based on Accrual: A Case of the United Arab Emirates

  Ali Majed Hadi, Dr. Mundher Al-hamood, Dr. Hashim Ali

  119-127

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• Measuring the Impact of Structural Imbalances on Managing Government Spending in Iraq During the Period (2005-2020)

  Bilal. Noori. Khairullah, Atheer Abdul Jabbar. M. Aldoodan, Dr. Zahid. K. Badan

  128-136

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• The Role of Green Marketing Dimensions in Achieving Sustainable Development - An Applied Study in the Etihad Company for Food Industries Ltd. in Iraq

  Sahar Abdul Hussein Majeed, Anfal Sameer Kadhim, Noor Riad Khawam

  137-146

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