{"id":"https://openalex.org/W7218184367","doi":null,"title":"\u062f\u0648\u0631 \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0648\u0627\u0644\u0627\u062f\u0627\u0621 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0627\u062f\u0627\u0621 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629","display_name":"\u062f\u0648\u0631 \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0648\u0627\u0644\u0627\u062f\u0627\u0621 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0627\u062f\u0627\u0621 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629","publication_year":2024,"publication_date":"2024-08-31","ids":{"openalex":"https://openalex.org/W7218184367"},"language":"ar","primary_location":{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/1641","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1641","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/1641/1147","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/1641/1147","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5155155368","display_name":"\u0623.\u0645.\u062f \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0639\u0628\u062f \u0645\u0648\u0633\u0649 \u0627\u0644\u0633\u0639\u0628\u0631\u064a","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0623.\u0645.\u062f \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0639\u0628\u062f \u0645\u0648\u0633\u0649 \u0627\u0644\u0633\u0639\u0628\u0631\u064a","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5119284042","display_name":"\u0646\u0648\u0631 \u0642\u0627\u0633\u0645 \u062d\u0645\u064a\u062f","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0646\u0648\u0631 \u0642\u0627\u0633\u0645 \u062d\u0645\u064a\u062f","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5155010966","display_name":"\u062d\u0633\u064a\u0646 \u0639\u0644\u064a \u062d\u0633\u064a\u0646 \u0644\u0641\u062a\u0647","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u062d\u0633\u064a\u0646 \u0639\u0644\u064a \u062d\u0633\u064a\u0646 \u0644\u0641\u062a\u0647","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5106270934","display_name":"\u062e\u062a\u0627\u0645 \u0643\u0627\u0638\u0645 \u062c\u0628\u0627\u0631","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u062e\u062a\u0627\u0645 \u0643\u0627\u0638\u0645 \u062c\u0628\u0627\u0631","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5154759975","display_name":"\u062d\u0633\u064a\u0646 \u062b\u0627\u0645\u0631 \u0643\u0627\u0638\u0645 \u0627\u0644\u062e\u0641\u0627\u062c\u064a","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u062d\u0633\u064a\u0646 \u062b\u0627\u0645\u0631 \u0643\u0627\u0638\u0645 \u0627\u0644\u062e\u0641\u0627\u062c\u064a","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.51797094,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.5508000254631042,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.5508000254631042,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.16259999573230743,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.14749999344348907,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/performance-based-budgeting","display_name":"performance-based budgeting","score":0.609000027179718},{"id":"https://openalex.org/keywords/strategic-performance","display_name":"strategic performance","score":0.5799999833106995},{"id":"https://openalex.org/keywords/public-sector-performance","display_name":"public sector performance","score":0.7630000114440918},{"id":"https://openalex.org/keywords/waste-reduction","display_name":"waste reduction","score":0.7170000076293945},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.5370000004768372},{"id":"https://openalex.org/keywords/administrative-performance","display_name":"administrative performance","score":0.972000002861023},{"id":"https://openalex.org/keywords/technological-performance","display_name":"technological performance","score":0.8889999985694885},{"id":"https://openalex.org/keywords/implementation-barriers","display_name":"implementation barriers","score":0.671999990940094},{"id":"https://openalex.org/keywords/employee-training","display_name":"employee training","score":0.4399999976158142}],"concepts":[{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.19869999587535858},{"id":"https://openalex.org/C116834253","wikidata":"https://www.wikidata.org/wiki/Q2039217","display_name":"Identification (biology)","level":2,"score":0.19499999284744263},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1906999945640564},{"id":"https://openalex.org/C90673727","wikidata":"https://www.wikidata.org/wiki/Q901718","display_name":"Product (mathematics)","level":2,"score":0.1860000044107437},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.18389999866485596},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.16850000619888306},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.16580000519752502},{"id":"https://openalex.org/C61797465","wikidata":"https://www.wikidata.org/wiki/Q1188986","display_name":"Term (time)","level":2,"score":0.16410000622272491},{"id":"https://openalex.org/C2776608160","wikidata":"https://www.wikidata.org/wiki/Q4785462","display_name":"Natural (archaeology)","level":2,"score":0.16120000183582306},{"id":"https://openalex.org/C81917197","wikidata":"https://www.wikidata.org/wiki/Q628760","display_name":"Selection (genetic algorithm)","level":2,"score":0.15870000422000885}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/1641","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1641","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/1641/1147","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/1641","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1641","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/1641/1147","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7218184367.pdf","grobid_xml":"https://content.openalex.org/works/W7218184367.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7117245521","https://openalex.org/W7169799172","https://openalex.org/W4413910596","https://openalex.org/W7160780739","https://openalex.org/W2991466791","https://openalex.org/W4413032281","https://openalex.org/W7220363502","https://openalex.org/W7220085138","https://openalex.org/W3092847164","https://openalex.org/W3159491251"],"abstract_inverted_index":{"\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635:":[0],"\u0647\u062f\u0641\u062a":[1],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[2,30,63,96],"\u0625\u0644\u0649":[3,77],"\u0645\u0639\u0631\u0641\u0629":[4],"\u0645\u062f\u0649":[5],"\u0648\u062c\u0648\u062f":[6,64],"\u0645\u0646\u0627\u0641\u0639":[7,65],"\u0645\u0627\u0644\u064a\u0629":[8,66],"\u0648\u0625\u062f\u0627\u0631\u064a\u0629":[9,67],"\u0648\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629":[10,68],"\u0644\u062a\u0637\u0628\u064a\u0642":[11],"\u0645\u0648\u0627\u0632\u0646\u0629":[12],"\u0627\u0644\u0628\u0631\u0627\u0645\u062c":[13,74,103],"\u0648\u0627\u0644\u0623\u062f\u0627\u0621":[14],"\u0641\u064a":[15,35,56],"\u0627\u0644\u062f\u0648\u0627\u0626\u0631":[16],"\u0627\u0644\u062d\u0648\u0645\u064a\u0629":[17],"\u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629":[18,92],"\u0648\u0645\u0639\u0631\u0641\u0629":[19],"\u0627\u0644\u0645\u0639\u0648\u0642\u0627\u062a":[20],"\u0627\u0644\u062a\u064a":[21],"\u062a\u0648\u0627\u062c\u0647":[22],"\u062a\u0637\u0628\u064a\u0642\u0647\u0627":[23],"\u0628\u0623\u0646\u0648\u0627\u0639\u0647\u0627":[24],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[25],"\u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629":[26],"\u0648\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629\u060c":[27],"\u0648\u0644\u062a\u062d\u0642\u064a\u0642":[28],"\u0623\u0647\u062f\u0627\u0641":[29],"\u062a\u0645":[31],"\u0627\u062a\u0628\u0627\u0639":[32],"\u0627\u0644\u0645\u0646\u0647\u062c":[33,53],"\u0627\u0644\u0648\u0635\u0641\u064a":[34],"\u062c\u0645\u0639":[36,57],"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a":[37,58],"\u0627\u0644\u062b\u0627\u0646\u0648\u064a\u0629":[38],"\u0645\u0646":[39,120],"\u0627\u0644\u0643\u062a\u0628":[40],"\u0648\u0627\u0644\u0645\u062c\u0644\u0627\u062a":[41],"\u0627\u0644\u0639\u0644\u0645\u064a\u0629":[42],"\u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a":[43],"\u0627\u0644\u0633\u0627\u0628\u0642\u0629":[44,119],"\u0648\u0627\u0644\u0623\u0628\u062d\u0627\u062b":[45],"\u0627\u0644\u0645\u062d\u0643\u0645\u0629\u060c":[46],"\u0648\u0627\u062a\u0628\u0627\u0639":[47],"\u0645\u0646\u0647\u062c":[48],"\u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0627\u062a":[49],"\u0627\u0644\u0634\u062e\u0635\u064a\u0629":[50],"\u0648\u0645\u0646":[51],"\u062b\u0645":[52],"\u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0626\u064a":[54],"\u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a":[55],"\u0627\u0644\u0623\u0648\u0644\u064a\u0629\u060c":[59],"\u0648\u0642\u062f":[60,94],"\u0623\u0638\u0647\u0631\u062a":[61],"\u0646\u062a\u0627\u0626\u062c":[62],"\u0645\u062a\u0648\u0642\u0639\u0629":[69],"\u0639\u0646\u062f":[70],"\u062a\u0637\u0628\u064a\u0642":[71],"\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629":[72],"\u0628\u0637\u0631\u064a\u0642\u0629":[73],"\u0648\u0627\u0644\u0623\u062f\u0627\u0621\u060c":[75],"\u062a\u0624\u062f\u064a":[76],"\u0627\u0644\u062d\u0641\u0627\u0638":[78],"\u0639\u0644\u0649":[79],"\u0627\u0644\u0645\u0627\u0644":[80],"\u0627\u0644\u0639\u0627\u0645\u060c":[81],"\u0648\u062a\u062e\u0641\u064a\u0636":[82],"\u062f\u0631\u062c\u0629":[83],"\u0627\u0644\u0647\u062f\u0631\u060c":[84],"\u0648\u062a\u062d\u0633\u064a\u0646":[85],"\u0627\u0644\u0623\u062f\u0627\u0621":[86],"\u0627\u0644\u0645\u0627\u0644\u064a":[87],"\u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a":[88],"\u0648\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a":[89],"\u0644\u062f\u0649":[90],"\u0627\u0644\u062d\u0643\u0648\u0645\u0629":[91],"\u060c":[93],"\u0623\u0648\u0635\u062a":[95],"\u0628\u0625\u0639\u062f\u0627\u062f":[97],"\u062f\u0648\u0631\u0627\u062a":[98],"\u062a\u0623\u0647\u064a\u0644\u064a\u0629":[99],"\u0648\u062a\u062b\u0642\u064a\u0641\u064a\u0629":[100],"\u0648\u062a\u062f\u0631\u064a\u0628\u064a\u0629":[101],"\u0628\u0645\u0648\u0627\u0632\u0646\u0629":[102],"\u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629":[104],"\u0648\u0627\u0644\u0623\u062f\u0627\u0621\u061b":[105],"\u0644\u062a\u0623\u0647\u064a\u0644":[106],"\u0643\u0648\u0627\u062f\u0631":[107],"\u0625\u062f\u0627\u0631\u064a\u0629":[108],"\u0648\u0645\u0647\u0646\u064a\u0629":[109],"\u062a\u062a\u0639\u0627\u0645\u0644":[110],"\u0645\u0639":[111],"\u0622\u0644\u064a\u0627\u062a":[112],"\u062a\u0637\u0628\u064a\u0642\u0647\u0627\u060c":[113],"\u0648\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629":[114],"\u0628\u0627\u0644\u062e\u0628\u0631\u0627\u0621":[115],"\u0648\u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631\u064a\u0646":[116],"\u0648\u0623\u0635\u062d\u0627\u0628":[117],"\u0627\u0644\u062a\u062c\u0627\u0631\u0628":[118],"\u062f\u0648\u0644":[121],"\u0627\u0644\u0639\u0627\u0644\u0645.":[122]},"counts_by_year":[],"updated_date":"2026-10-07T09:51:55.459714","created_date":"2026-10-03T00:00:00"}