{"id":"https://openalex.org/W7220520908","doi":null,"title":"\u0627\u0644\u062a\u0635\u0648\u0631 \u0627\u0644\u0623\u062c\u0631\u0627\u0626\u064a \u0644\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0643\u0644\u0641\u0648\u064a \u0644\u0644\u0645\u0648\u0627\u0631\u062f \u0644\u062a\u062d\u0633\u064a\u0646 \u0641\u0627\u0639\u0644\u064a\u0629 \u0646\u0638\u0645 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0623\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0648\u062d\u062f \u0641\u064a \u0638\u0644 \u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0639\u0627\u0635\u0631\u0629","display_name":"\u0627\u0644\u062a\u0635\u0648\u0631 \u0627\u0644\u0623\u062c\u0631\u0627\u0626\u064a \u0644\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0643\u0644\u0641\u0648\u064a \u0644\u0644\u0645\u0648\u0627\u0631\u062f \u0644\u062a\u062d\u0633\u064a\u0646 \u0641\u0627\u0639\u0644\u064a\u0629 \u0646\u0638\u0645 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0623\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0648\u062d\u062f \u0641\u064a \u0638\u0644 \u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0639\u0627\u0635\u0631\u0629","publication_year":2018,"publication_date":"2018-06-30","ids":{"openalex":"https://openalex.org/W7220520908"},"language":"ar","primary_location":{"id":"pmh:oai:journal.mauc.edu.iq:article/63","doi":null,"is_oa":true,"landing_page_url":"https://journal.mauc.edu.iq/index.php/index/article/view/63","pdf_url":null,"source":{"id":"https://openalex.org/S7407075377","display_name":"Journal of Madenat Alelem","issn_l":"2073-2295","issn":["2073-2295","2664-5521"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2073-2295","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://journal.mauc.edu.iq/index.php/index/article/view/63","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5155903463","display_name":"\u062b\u0640\u0640\u0640\u0627\u0626\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0631 \u0635\u0628\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0631\u064a \u0627\u0644\u063a\u0628\u0627\u0646","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u062b\u0627\u0626\u0631 \u0635\u0628\u0631\u064a \u0645\u062d\u0645\u0648\u062f \u0643\u0627\u0638\u0645 \u0627\u0644\u063a\u0628\u0627\u0646\u064b","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5043025119","display_name":"\u0641\u0627\u0626\u0632\u0629 \u0627\u0628\u0631\u0627\u0647\u064a\u0645 \u0645\u062d\u0645\u0648\u062f \u0627\u0644\u063a\u0628\u0627\u0646","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0641\u0627\u0626\u0632\u0629 \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0645\u062d\u0645\u0648\u062f \u0643\u0627\u0638\u0645 \u0627\u0644\u063a\u0628\u0627\u0646\u064b","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":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.76355219,"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":0.9667999744415283,"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":0.9667999744415283,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.026399999856948853,"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/T13509","display_name":"Accounting and Financial Management","score":0.003000000026077032,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.8989999890327454},{"id":"https://openalex.org/keywords/resource-consumption-accounting","display_name":"resource consumption accounting","score":0.5640000104904175},{"id":"https://openalex.org/keywords/costing-systems","display_name":"cost accounting systems","score":0.6470000147819519},{"id":"https://openalex.org/keywords/cost-management","display_name":"cost management","score":0.3580000102519989},{"id":"https://openalex.org/keywords/cost-information-quality","display_name":"cost information quality","score":0.3490000069141388},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.38199999928474426},{"id":"https://openalex.org/keywords/unified-accounting-system","display_name":"unified accounting system","score":0.7850000262260437},{"id":"https://openalex.org/keywords/cost-reduction","display_name":"cost reduction","score":0.45500001311302185},{"id":"https://openalex.org/keywords/resource-planning","display_name":"resource planning","score":0.49000000953674316},{"id":"https://openalex.org/keywords/cost-accounting-system-implementation","display_name":"cost accounting implementation","score":0.6460000276565552}],"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:journal.mauc.edu.iq:article/63","doi":null,"is_oa":true,"landing_page_url":"https://journal.mauc.edu.iq/index.php/index/article/view/63","pdf_url":null,"source":{"id":"https://openalex.org/S7407075377","display_name":"Journal of Madenat Alelem","issn_l":"2073-2295","issn":["2073-2295","2664-5521"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2073-2295","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:journal.mauc.edu.iq:article/63","doi":null,"is_oa":true,"landing_page_url":"https://journal.mauc.edu.iq/index.php/index/article/view/63","pdf_url":null,"source":{"id":"https://openalex.org/S7407075377","display_name":"Journal of Madenat Alelem","issn_l":"2073-2295","issn":["2073-2295","2664-5521"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2073-2295","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7217543394","https://openalex.org/W7218237551","https://openalex.org/W7220484944","https://openalex.org/W4285419558","https://openalex.org/W7220472904","https://openalex.org/W3190621107","https://openalex.org/W4380200703","https://openalex.org/W4293212147","https://openalex.org/W7217282236","https://openalex.org/W6903806470"],"abstract_inverted_index":{"\u064a\u062a\u0646\u0627\u0648\u0644":[0],"\u0627\u0644\u0628\u062d\u062b":[1,38,66],"\u0645\u0634\u0643\u0644\u0629":[2],"\u0642\u0635\u0648\u0631":[3],"\u0646\u0638\u0645":[4,71,124,188],"\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641":[5,60,73,86,125,167],"\u0627\u0644\u0645\u0633\u062a\u0639\u0645\u0644\u0629":[6],"\u0645\u0646":[7,161,187,192],"\u0642\u0628\u0644":[8],"\u0627\u0644\u0648\u062d\u062f\u0627\u062a":[9],"\u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629":[10,77,138],"\u0641\u064a":[11,23,54,74,123],"\u0638\u0644":[12],"\u0627\u0644\u0646\u0638\u0627\u0645":[13],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a":[14],"\u0627\u0644\u0645\u0648\u062d\u062f":[15],"\u0639\u0646":[16,95,151,176,205],"\u0625\u0646\u062a\u0627\u062c":[17],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[18,200],"\u0627\u0644\u0643\u0644\u0641\u0648\u064a\u0629":[19,110],"\u0627\u0644\u0645\u0644\u0627\u0626\u0645\u0629":[20,201],"\u0627\u0644\u062a\u064a":[21,103,141],"\u062a\u0633\u0627\u0639\u062f\u0647\u0627":[22],"\u0645\u0648\u0627\u062c\u0647\u0629":[24],"\u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a":[25],"\u0627\u0644\u0645\u0639\u0627\u0635\u0631\u0629":[26],"\u060c":[27],"\u0630\u0644\u0643":[28],"\u0627\u0644\u0623\u0645\u0631":[29],"\u0627\u0644\u0630\u064a":[30,41],"\u064a\u0633\u062a\u0644\u0632\u0645":[31],"\u062a\u0637\u0648\u064a\u0631":[32],"\u0627\u0644\u0646\u0638\u0645":[33,109],"\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u064a\u0629":[34,83],"\u0627\u0644\u0642\u0627\u0626\u0645\u0629":[35],".":[36,63],"\u0648\u064a\u0648\u0636\u062d":[37],"\u0623\u0647\u0645\u064a\u0629":[39],"\u0627\u0644\u062f\u0648\u0631":[40],"\u062a\u0644\u0639\u0628\u0647":[42],"\u062a\u0642\u0646\u064a\u0629":[43,98,145],"\u0645\u062d\u0627\u0633\u0628\u0629":[44,72,99],"\u0627\u0633\u062a\u0647\u0644\u0627\u0643":[45,100],"\u0627\u0644\u0645\u0640\u0648\u0627\u0631\u062f":[46],"\u0643\u0623\u062d\u062f":[47],"\u0627\u0644\u062d\u0644\u0648\u0644":[48],"\u0627\u0644\u0645\u0642\u062a\u0631\u062d\u0629":[49],"\u0644\u062a\u0648\u0641\u064a\u0631":[50],"\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[51],"\u0645\u0646\u0627\u0633\u0628\u0629":[52],"\u062a\u0641\u064a\u062f":[53],"\u062a\u0631\u0634\u064a\u062f":[55],"\u0627\u062f\u0627\u0631\u0629":[56],"\u0648\u0627\u0633\u062a\u0647\u0644\u0627\u0643":[57],"\u0627\u0644\u0645\u0648\u0627\u0631\u062f":[58,101,190],"\u0648\u062a\u062d\u062f\u064a\u062f":[59],"\u0628\u0634\u0643\u0644":[61,203],"\u0633\u0644\u064a\u0645":[62],"\u0648\u062a\u0645\u062b\u0644":[64],"\u0647\u062f\u0641":[65],"\u0628\u062a\u0642\u062f\u064a\u0645":[67],"\u062a\u0635\u0648\u0631":[68],"\u0627\u062c\u0631\u0627\u0626\u064a":[69],"\u0644\u062a\u0637\u0648\u064a\u0631":[70],"\u0648\u062d\u062f\u0627\u062a":[75],"\u0627\u0644\u0623\u0639\u0645\u0627\u0644":[76],"\u064a\u062a\u0645":[78],"\u0628\u0645\u0648\u062c\u0628\u0647":[79],"\u0639\u0645\u0644":[80],"\u062a\u062d\u0644\u064a\u0644":[81],"\u0644\u0644\u0646\u0638\u0645":[82],"\u0627\u0644\u062d\u0627\u0644\u064a\u0629":[84],"\u0648\u062a\u0642\u0646\u064a\u0629":[85],"\u0639\u0644\u0649":[87,195],"\u0623\u0633\u0627\u0633":[88],"\u0627\u0644\u0646\u0634\u0627\u0637":[89,207],"\u0648\u0628\u064a\u0627\u0646":[90],"\u0627\u0644\u0623\u0646\u062a\u0642\u0627\u062f\u0627\u062a":[91],"\u0627\u0644\u0645\u0648\u062c\u0647\u0629":[92],"\u0644\u0647\u0645\u0627":[93],"\u0641\u0636\u0644\u0627\u064b":[94],"\u0627\u0633\u062a\u0639\u0631\u0627\u0636":[96],"\u0645\u0641\u0627\u0647\u064a\u0645":[97],"\u0648\u0627\u0644\u0645\u0632\u0627\u064a\u0627":[102],"\u062a\u062d\u0642\u0642\u0647\u0627":[104],"\u0648\u0627\u0644\u062a\u064a":[105],"\u062c\u0639\u0644\u062a\u0647\u0627":[106],"\u062a\u062a\u0641\u0648\u0642":[107],"\u0639\u0644\u0640\u0649":[108],"\u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629.":[111],"\u0648\u0627\u062e\u064a\u0631\u0627\u064b":[112],"\u062a\u0645":[113],"\u0627\u0644\u062a\u0648\u0635\u0644":[114],"\u0627\u0644\u0649":[115],"\u0623\u0646":[116],"\u0627\u0644\u062d\u0627\u062c\u0629":[117],"\u0623\u0635\u0628\u062d\u062a":[118],"\u062c\u062f":[119],"\u0645\u0644\u062d\u0629":[120],"\u0644\u062a\u0644\u0627\u0641\u0649":[121],"\u0627\u0644\u0642\u0635\u0648\u0631":[122],"\u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629":[126],"\u0648\u062a\u0642\u0646\u064a\u0627\u062a\u0647\u0627":[127],"\u0630\u0627\u062a":[128],"\u0627\u0644\u0635\u0644\u0629":[129],"\u0628\u0627\u0644\u0623\u0646\u0634\u0637\u0629":[130],"\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629":[131,208],"\u0648\u0628\u0645\u0627":[132],"\u064a\u062a\u0645\u0627\u0634\u0649":[133],"\u0648\u064a\u062a\u0644\u0627\u0626\u0645":[134],"\u0645\u0640\u0639":[135],"\u0638\u0640\u0631\u0648\u0641":[136],"\u0627\u0644\u0628\u064a\u0626\u0629":[137],"\u0648\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a":[139],"\u0627\u0644\u0643\u0628\u064a\u0631\u0629":[140],"\u062a\u0648\u0627\u062c\u0647\u0647\u0627":[142],"\u0648\u0630\u0644\u0643":[143],"\u0628\u062a\u0628\u0646\u064a":[144],"\u0645\u0643\u0645\u0644\u0629":[146],"\u062a\u0642\u062f\u0645":[147],"\u0631\u0624\u06cc\u0629":[148],"\u0634\u0627\u0645\u0644\u0629":[149],"\u0644\u0644\u0625\u062f\u0627\u0631\u0629":[150],"\u0643\u064a\u0641\u064a\u0629":[152],"\u0627\u0644\u0627\u0633\u062a\u0639\u0645\u0627\u0644":[153],"\u0627\u0644\u0623\u0645\u062b\u0644":[154],"\u0644\u0644\u0645\u0648\u0627\u0631\u062f":[155],"\u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629":[156],"\u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0629":[157],"\u0644\u0647\u0627":[158],"\u0648\u0628\u0634\u0643\u0644":[159],"\u064a\u0632\u064a\u062f":[160],"\u0643\u0641\u0627\u0621\u0629":[162],"\u0648\u0641\u0627\u0639\u0644\u064a\u0629":[163],"\u0648\u0623\u0642\u062a\u0635\u0627\u062f\u064a\u0629":[164],"\u0627\u0644\u0623\u062f\u0627\u0621":[165],"\u0644\u062a\u062e\u0641\u064a\u0636":[166],"\u0648\u0635\u0648\u0644\u0627\u064b":[168],"\u0644\u0625\u0637\u0627\u0631":[169],"\u0645\u062a\u0643\u0627\u0645\u0644":[170],"\u064a\u062a\u0639\u062f\u0649":[171],"\u0643\u0648\u0646\u0647":[172],"\u0646\u0638\u0627\u0645":[173],"\u062a\u0642\u0644\u064a\u062f\u064a":[174],"\u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629":[175],"\u062a\u0643\u0644\u0641\u0629":[177],"\u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a":[178],"\u0625\u0644\u0649":[179],"\u0623\u062f\u0627\u0629":[180],"\u062a\u062f\u0639\u0645":[181],"\u0627\u062a\u062e\u0627\u0630":[182],"\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a":[183],"\u0627\u0644\u0631\u0634\u064a\u062f\u0629":[184],"\u0648\u062a\u0639\u0638\u0645":[185],"\u0627\u0633\u062a\u0641\u0627\u062f\u062a\u0647\u0627":[186],"\u062a\u062e\u0637\u064a\u0637":[189],"\u0627\u0644\u0645\u062a\u0627\u062d\u0629":[191],"\u062e\u0644\u0627\u0644":[193],"\u0642\u062f\u0631\u062a\u0647":[194],"\u062d\u0641\u0638":[196],"\u0648\u0635\u064a\u0627\u0646\u0629":[197],"\u0648\u062a\u062a\u0628\u0639":[198],"\u0648\u062a\u062c\u0645\u064a\u0639":[199],"\u0648\u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629":[202],"\u062a\u0641\u0635\u064a\u0644\u064a":[204],"\u0646\u0648\u0627\u062d\u064a":[206],"\u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[209]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2026-10-06T00:00:00"}
