Editor – in – Chief
Prof.Dr. Orouba Rashid Al-Badran
Business Administration Dept.
College of Admin & Economics - University of Basrah

Board of Editors

Prof. Dr.
Abdul Hussein T. Shibli
Accounting Dept.
College of Admin & Economics
University of Basrah Prof. Dr.
Taher M. Mansoor
Shatt al- Arab University College
Prof. Dr.
Rasha Mahdi salih
Business Administration Dept.
College of Admin & Economics
University of Basrah
Prof. Dr.
Mohammad H. Manhal
Business Administration Dept.
College of Admin & Economics
University of Basrah
Assist. Prof. Dr.
Shatha Ahmed Alwan
Business Administration Dept.
College of Admin & Economics
University of Basrah Assist. Prof. Dr.
Munther Jabbar Dagher
Accounting Dept.
College of Admin & Economics
University of Basrah

Editorial Manager

Asst. Lecturer Mohammed Abdulridha Faraj
Business Administration Dept.
College of Admin & Economics - University of Basrah