Muthanna Journal of Administrative and Economic Sciences

The oil sector leads representatives Baaradath from oil exports play an important role in various economic activities in Iraq, and is a key factor and influential role in the national income and its distribution and its contribution in determining the investment and then to identify development trends. In addition, the oil exports an active role in the structure of foreign trade and its influence in the trade balance and the balance of payments current account through.
Classified specialists Iraqi oil fields in the first place from the fields of global oil, in terms of lower production costs because of rough close to the surface and there are no obstacles geological, and that is one of the characteristics of encouraging investment in this sector, but the reality is the opposite, as Iraq has 73 oil fields not exploit them fully only 15 field which is equivalent to 14%, although that potential major oil looks Iraq's oil energy code and limited the day desperately need to increase investment in order to increase the volume of production in order to commensurate with the attributes of the huge oil reserves.

That quality in education process management strategy is based on a set of values and derive energy movement of information that we can in the framework of recruitment talent workers and invest their property at different levels of organization creatively to achieve continuous improvement of the organization and the process of upgrading universities and scientific institutions is a popular demand and a community In addition to being a formal requirement because universities must meet its responsibilities large towards the society and we have to have an impact on the environment in which it operates and it had to be a local standards derived from the Iraqi environment from which to compare with actual reality, and to measure the reality of performance in colleges Iraqi universities and consistent with the quality and reliability guide academic universities issued by the Iraqi Ministry of Higher Education and Scientific Research was selected Iraqi Faculty of Administration and Economics / University of Muthanna sample application program proposed three stages.
Has been reached to a set of conclusions was the most important (that the application of quality standards according to evidence quality and reliability academic universities Iraqi issued by the Ministry of Higher Education and Scientific Research Iraqi program requires an extension to measure the performance of employees in the educational process of the administrators
teachers and staff and to achieve the quality of education) and recommendation ( the application of the proposed program to measure the performance of employees in the educational process of the administrators, teachers and staff in order to achieve quality education)

Recently ,Focus has increased on the concept of Governance of Corporation on all public and Banking Sectors in Specific after the financial Crises that happened in some companies because of lock of disclosure and transparency and not disclosing the real data and information that expresses the situation of the financial Center of the economic entity , which in turn leads to distrust in the accounting information that are included in the financial reports and statements. This research aim theoretically to present conceptual approach to governance and its importance and to concept of accounting information quality and then to clarify the nature of relation between the governance and accounting information quality. The research has arrived at a group of conclusions and recommendation.

Research was to evaluate the systems, equipment control and internal audit of the Directorate General for Education Qadisiyah and to find out the most important problems regulators to find successful solutions have been used, a researcher at the theoretical method descriptive and statistical analysis in the practical side of the body for this purpose questionnaires court consisted of five axes where they managed to a set of conclusions was the most important performance of the growing interest in systems of internal control and its transformation from a system audit comprehensive to selective or optional to enable them to assess the efficiency performance of the internal activities of the Directorate General for Education and went researcher a set of recommendations and proposals was the most important development of standards audit for determining the components of internal control system and adhere to the guidance of the Ministry of Finance and BSA to reduce cases of fraud and financial and administrative corruption and increase the number of terms of reference for auditors, as well as calculation must take into account internal control procedures of the technical aspects.

The recent study has found out requesting of harmonization and appliance between the international accounting standards and Iraqi accounting standards during an international and Iraqi environment's circumstances through ( making comparing study) to approach and explain the standpoint and to make equivalence between them. Here the study goal is pointed of discovering by what the international standards have reached it by development of accounting practicing doing , then reverse the international environment's experiment and attempt to apply it in Iraqi's environment ,an intending to reduce or block the gap between requesting of applying an international and Iraqi standards for finding accounting practicing in order to work out with that country to unite the accounting language and bringing more bright , honesty and dependable to that applying. It is necessary to harmonization requests and to do so with the international environment. this was significant recommendation study that reached.

This study aimed to introducing the methods and techniques of strategic management accounting and its role in serving the objectives of contemporary management – strategic management of Iraqi organizations, through the study of these methods and techniques, and then applied the subject in the field through distributing a questionnaire in some companies.
We used the descriptive analytical approach in the theoretical part of the study, where we tried to showing the most important ideas on the subject of strategic management accounting and its methods and techniques , and we used the applied approach, where we used a survey questionnaire to collect the applied data from ( 7 ) industrial Iraqi companies with ( 45 ) individuals .
The study concluded with many finding such as the trend of companies towards the use and application of strategic concepts in the management and financial work become a necessity that should be for all kinds of companies and for all sectors, and that the methods and techniques of strategic management accounting represent the modern tools to meet the requirements of contemporary strategic management, and to achieve success of Iraqi companies.