Sundus Jasim Shaaibith nan، Abdul Mahdi Raheem Hamza nan، Al-Mustaqbal University nan، Haidar Ali Al Dulaimi nan، Al-Mustaqbal University, Babylon Sorour R. Mohammed nan (المؤلف)
Sohaila Abdul Zahra Al-Hajimi nan، University of Al-Mustansiriya Mustafa Kamel nan، University of Al-Mustansiriya Munther Aliwi Al-Kubaisi nan، University of Fallujah Haidar Ali AlDulaimi nan (المؤلف)
Dheyaa Zamil Khudhair Dhiaa.Zamil@qu.edu.iq Al-Qadisiyah University: College of Administration and Economics Firas khudaier abbas firas.khudaier.abbas@uomus.edu.iq Universityof Babylon Ali usama alhayaly aliusama1991@yahoo.com Bayan University Evan Madhi nan (المؤلف)
Tariq Hamid Sarhan Federal Board of Supreme Audit, cpa7911@gmail.com Haider Muhammad Qasim Federal Board of Supreme Audit. Helen Faleh Hassan Diwaniyah Education Directorate. Atared Saad Gabr Al-Mustaqbal University, dr.ataredsaad@uomus.edu.iq nan، Abbas Moh nan (المؤلف)
Khalid H. Hamzah Alssaidy91@gmail.com Ministry of Finance, Rasheed Bank nan، Mrooj T. Hathal nan، Mrwjhdhal@gmail.com Ministry of Finance, Rasheed Bank nan، Asam M. Aljebory Isam.mohamed.abdulrada@uomus.edu.iq Al-Mustaqbal University Maiami S. Saheb nan (المؤلف)
Mustafa Habeeb Dhahir Bus141.mustafa.habbeb@unbabylon.edu.iq University of Babylon: nan، Khalid Hussein Ali almarzoog Khalid.hussein.ali@uomus.edu.iq University of Al Mustaqbal Hayder Khalid Hussein Bus129.hadiar.kahled@unbabylon.edu.iq University of Babylon nan (المؤلف)
Mustafa Muhammad Ibrahim nan، mustafamohamad1986@gmail.com Central Bank of Iraq Ahmed Falih Abdel Rahim alyasrya286@gmail.com Ministry of Planning / Department of Regional and Local Development nan، Basra Planning Directorate Haidar Ali Mohamed AlDulaimi Haidar. nan (المؤلف)
