{"id":"https://openalex.org/W7221245161","doi":null,"title":"\u062f\u0648\u0631 \u062a\u0628\u0646\u064a \u0646\u0638\u0627\u0645 \u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0641\u064a \u062a\u0631\u0634\u064a\u062f \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629","display_name":"\u062f\u0648\u0631 \u062a\u0628\u0646\u064a \u0646\u0638\u0627\u0645 \u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0641\u064a \u062a\u0631\u0634\u064a\u062f \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629","publication_year":2022,"publication_date":"2022-09-18","ids":{"openalex":"https://openalex.org/W7221245161"},"language":"ar","primary_location":{"id":"pmh:oai:ojs2.kjeas.uowasit.edu.iq:article/391","doi":null,"is_oa":true,"landing_page_url":"https://kjeas.uowasit.edu.iq/index.php/index/article/view/391","pdf_url":null,"source":{"id":"https://openalex.org/S4387278305","display_name":"Al Kut Journal of Economic and Administrative Sciences","issn_l":"1999-558X","issn":["1999-558X","2707-4560"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4363603785","host_organization_name":"Wassit University","host_organization_lineage":["https://openalex.org/P4363603785"],"host_organization_lineage_names":["Wassit University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1999-558X","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://kjeas.uowasit.edu.iq/index.php/index/article/view/391","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5158209965","display_name":"\u0623\u0637\u064a\u0627\u0641 \u062e\u0627\u0644\u062f \u0637\u0647","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0623\u0637\u064a\u0627\u0641 \u062e\u0627\u0644\u062f \u0637\u0647","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5158085251","display_name":"\u0623. \u0645 . \u062f. \u062d\u064a\u062f\u0631 \u0639\u0637\u0627 \u0632\u0628\u064a\u0646","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0623. \u0645 . \u062f. \u062d\u064a\u062f\u0631 \u0639\u0637\u0627 \u0632\u0628\u064a\u0646","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":0.5264906,"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/T11938","display_name":"ERP Systems Implementation and Impact","score":0.9014000296592712,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T11938","display_name":"ERP Systems Implementation and Impact","score":0.9014000296592712,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T10797","display_name":"Accounting and Organizational Management","score":0.04360000044107437,"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/T10910","display_name":"Corporate Governance and Management","score":0.023099999874830246,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/resource-planning","display_name":"resource planning","score":0.5490000247955322},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.4869999885559082},{"id":"https://openalex.org/keywords/administrative-decision-making","display_name":"administrative decisions","score":0.7139999866485596},{"id":"https://openalex.org/keywords/cost-reduction","display_name":"cost reduction","score":0.6010000109672546},{"id":"https://openalex.org/keywords/sales-growth","display_name":"sales growth","score":0.6439999938011169},{"id":"https://openalex.org/keywords/traditional-costing","display_name":"traditional costing","score":0.640999972820282},{"id":"https://openalex.org/keywords/financial-and-non-financial-indicators","display_name":"financial and non-financial indicators","score":0.7480000257492065},{"id":"https://openalex.org/keywords/information-integration","display_name":"information integration","score":0.6499999761581421},{"id":"https://openalex.org/keywords/customer-satisfaction","display_name":"customer satisfaction","score":0.6639999747276306},{"id":"https://openalex.org/keywords/production-efficiency","display_name":"production efficiency","score":0.5860000252723694},{"id":"https://openalex.org/keywords/demand-forecasting","display_name":"demand forecasting","score":0.6240000128746033}],"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:ojs2.kjeas.uowasit.edu.iq:article/391","doi":null,"is_oa":true,"landing_page_url":"https://kjeas.uowasit.edu.iq/index.php/index/article/view/391","pdf_url":null,"source":{"id":"https://openalex.org/S4387278305","display_name":"Al Kut Journal of Economic and Administrative Sciences","issn_l":"1999-558X","issn":["1999-558X","2707-4560"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4363603785","host_organization_name":"Wassit University","host_organization_lineage":["https://openalex.org/P4363603785"],"host_organization_lineage_names":["Wassit University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1999-558X","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.kjeas.uowasit.edu.iq:article/391","doi":null,"is_oa":true,"landing_page_url":"https://kjeas.uowasit.edu.iq/index.php/index/article/view/391","pdf_url":null,"source":{"id":"https://openalex.org/S4387278305","display_name":"Al Kut Journal of Economic and Administrative Sciences","issn_l":"1999-558X","issn":["1999-558X","2707-4560"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4363603785","host_organization_name":"Wassit University","host_organization_lineage":["https://openalex.org/P4363603785"],"host_organization_lineage_names":["Wassit University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1999-558X","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.7811999917030334,"id":"https://metadata.un.org/sdg/12","display_name":"Responsible consumption and production"},{"score":0.4943999946117401,"id":"https://metadata.un.org/sdg/9","display_name":"Industry, innovation and infrastructure"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7220535507","https://openalex.org/W4400384559","https://openalex.org/W2980890457","https://openalex.org/W4404901569","https://openalex.org/W7220484944","https://openalex.org/W4324013786","https://openalex.org/W4293212147","https://openalex.org/W4293158584","https://openalex.org/W4380200703","https://openalex.org/W3134165031"],"abstract_inverted_index":{"\u062a\u0647\u062f\u0641":[0],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[1],"\u0627\u0644\u0649":[2,122,129,141,149,182,222,225],"\u062a\u0648\u0636\u064a\u062d":[3],"\u062f\u0648\u0631":[4],"\u062a\u0628\u0646\u064a":[5],"\u0646\u0638\u0627\u0645":[6,21,58,124,198],"\u062a\u062e\u0637\u064a\u0637":[7,22,59,125,199],"\u0627\u0644\u0645\u0648\u0627\u0631\u062f":[8,23,60,126,200],"\u0641\u064a":[9],"\u062a\u0631\u0634\u064a\u062f":[10],"\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a":[11,117,164,195],"\u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629":[12,118],"\u0627\u0644\u062e\u0627\u0635\u0629":[13],"\u0628\u062a\u062e\u0641\u064a\u0636":[14],"\u062a\u0643\u0644\u0641\u0629":[15],"\u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a":[16],"\u0648\u0632\u064a\u0627\u062f\u0629":[17,101],"\u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a":[18],"\u062d\u064a\u062b":[19,204],"\u0638\u0647\u0631":[20,57],"\u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0646":[24],"\u0645\u0639":[25,79],"\u062a\u0635\u0627\u0639\u062f":[26],"\u062d\u062f\u0629":[27],"\u0627\u0644\u0627\u0646\u062a\u0642\u0627\u062f\u0627\u062a":[28,152],"\u0627\u0644\u0645\u0648\u062c\u0647\u0629":[29],"\u0636\u062f":[30],"\u0627\u0644\u0648\u062d\u062f\u0627\u062a":[31,120],"\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629":[32,72,104,121],"\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u0647\u0627":[33],"\u0628\u062a\u0637\u0628\u064a\u0642":[34],"\u0623\u0646\u0638\u0645\u0629":[35],"\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641":[36],"\u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629":[37,147],"\u0639\u0644\u0649":[38,65,105,116,159,170,176],"\u0627\u0644\u0631\u063a\u0645":[39],"\u0645\u0646":[40,51,86,143,151,218,229],"\u062a\u063a\u064a\u0631":[41],"\u0637\u0628\u064a\u0639\u0629":[42],"\u0627\u0644\u0628\u064a\u0626\u0629":[43],"\u0648\u0627\u0644\u062a\u064a":[44],"\u0643\u0627\u0646":[45],"\u064a\u0635\u0644\u062d":[46],"\u0628\u0638\u0644\u0647\u0627":[47],"\u062a\u0637\u0628\u064a\u0642":[48],"\u0647\u0630\u0627":[49],"\u0627\u0644\u0646\u0648\u0639":[50],"\u0627\u0646\u0638\u0645\u0629":[52,185],"\u0627\u062f\u0627\u0631\u0629":[53],"\u0627\u0644\u0643\u0644\u0641\u0629":[54,92],"\u060c":[55,82,90,93,96,100,113,212,216],"\u0648\u0644\u0642\u062f":[56],"\u0643\u0646\u0638\u0627\u0645":[61],"\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[62],"\u0645\u062a\u0643\u0627\u0645\u0644":[63],"\u0642\u0627\u062f\u0631":[64],"\u0627\u062d\u062f\u0627\u062b":[66],"\u062a\u0643\u0627\u0645\u0644":[67],"\u062f\u0627\u062e\u0644\u064a":[68],"\u0628\u064a\u0646":[69],"\u0648\u0638\u0627\u0626\u0641":[70],"\u0627\u0644\u0648\u062d\u062f\u0629":[71,103],"\u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629":[73],"\u0648\u062a\u0643\u0627\u0645\u0644":[74],"\u062e\u0627\u0631\u062c\u064a":[75],"\u064a\u0633\u0645\u062d":[76],"\u0628\u062a\u0634\u0627\u0631\u0643":[77],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[78,161],"\u0627\u0644\u0632\u0628\u0627\u0626\u0646":[80,99,220],"\u0648\u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646":[81],"\u0648\u0645\u0627":[83],"\u064a\u0635\u0627\u062d\u0628":[84],"\u0630\u0644\u0643":[85,138],"\u062e\u0641\u0636":[87,226],"\u0627\u0632\u062f\u0648\u0627\u062c\u064a\u0629":[88],"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a":[89],"\u062a\u062e\u0641\u064a\u0636":[91],"\u062a\u062d\u0633\u064a\u0646":[94],"\u0627\u0644\u0627\u0646\u062a\u0627\u062c\u064a\u0629":[95],"\u0632\u064a\u0627\u062f\u0629":[97],"\u0631\u0636\u0627":[98],"\u0642\u062f\u0631\u0629":[102],"\u0627\u0644\u062a\u062e\u0637\u064a\u0637":[106],"\u0627\u0644\u0633\u0644\u064a\u0645":[107],"\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[108,184],"\u0645\u0648\u0627\u0631\u062f\u0647\u0627":[109],"\u0627\u0641\u0636\u0644":[110],"\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[111,123],"\u0645\u0645\u0643\u0646":[112],"\u0645\u0645\u0627":[114,180],"\u064a\u0624\u062b\u0631":[115],"\u0648\u062a\u0633\u0639\u0649":[119],"\u0644\u063a\u0631\u0636":[127,193],"\u0627\u0644\u0648\u0635\u0648\u0644":[128],"\u0627\u0639\u0645\u0627\u0644":[130],"\u062a\u0645\u062a\u0627\u0632":[131],"\u0628\u0627\u0644\u062a\u0643\u0627\u0645\u0644":[132],"\u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629":[133],"\u0648\u0627\u0644\u062a\u0637\u0648\u0631":[134],".":[135,196,231],"\u0648\u0641\u064a":[136],"\u0636\u0648\u0621":[137],"\u062a\u0648\u0635\u0644":[139],"\u0627\u0644\u0628\u0627\u062d\u062b\u0627\u0646":[140],"\u0645\u062c\u0645\u0648\u0639\u0629":[142],"\u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a":[144],"\u0627\u0646":[145,206],"\u0627\u0644\u0627\u0646\u0638\u0645\u0629":[146],"\u062a\u062a\u0639\u0631\u0636":[148],"\u0627\u0644\u0643\u062b\u064a\u0631":[150],"\u0648\u0630\u0644\u0643":[153,167],"\u0628\u0633\u0628\u0628":[154],"\u0627\u0646\u0647\u0627":[155],"\u0644\u0645":[156],"\u062a\u0639\u062f":[157],"\u0642\u0627\u062f\u0631\u0629":[158],"\u062a\u0648\u0641\u064a\u0631":[160],"\u0627\u0644\u0645\u0644\u0627\u0626\u0645\u0629":[162],"\u0644\u0627\u062a\u062e\u0627\u0630":[163],"\u0628\u0648\u0627\u0633\u0637\u0629":[165],"\u0627\u0644\u0627\u062f\u0627\u0631\u0629":[166,188],"\u0646\u062a\u064a\u062c\u0629":[168],"\u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0627":[169],"\u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a":[171,177],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[172,179],"\u0641\u0642\u0637":[173],"\u0648\u0639\u062f\u0645":[174],"\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f":[175],"\u063a\u064a\u0631":[178],"\u0627\u062f\u0649":[181],"\u0627\u0644\u062d\u0627\u062c\u0629":[183],"\u062c\u062f\u064a\u062f\u0629":[186],"\u062a\u0632\u0648\u062f":[187],"\u0628\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[189],"\u0645\u0627\u0644\u064a\u0629":[190,192],"\u0648\u063a\u064a\u0631":[191],"\u0627\u062a\u062e\u0627\u0630":[194],"\u064a\u0633\u0627\u0647\u0645":[197],"\u0628\u062a\u062d\u0633\u064a\u0646":[201],"\u0643\u0641\u0627\u0621\u0629":[202],"\u0627\u0644\u062a\u0635\u0646\u064a\u0639":[203],"\u064a\u0645\u0643\u0646\u0647":[205],"\u064a\u0648\u0644\u062f":[207],"\u062a\u0648\u0642\u0639\u0627\u062a":[208],"\u062f\u0642\u064a\u0642\u0629":[209],"\u0639\u0646":[210],"\u0627\u0644\u0637\u0644\u0628":[211],"\u062f\u0648\u0631\u0627\u062a":[213],"\u0627\u0646\u062a\u0627\u062c":[214],"\u0633\u0631\u064a\u0639\u0629":[215],"\u064a\u0639\u0632\u0632":[217],"\u062e\u062f\u0629":[219],"\u0627\u0636\u0627\u0641\u0629":[221],"\u0627\u0646\u0647":[223],"\u064a\u0624\u062f\u064a":[224],"\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u062c":[227],"\u0627\u0644\u0641\u0639\u0644\u064a":[228],"\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u064a\u0646":[230]},"counts_by_year":[],"updated_date":"2026-10-11T09:32:39.932853","created_date":"2026-10-10T00:00:00"}
