journal of Economics And Administrative Sciences

The purpose of this research is measuring relationship level and impact between Organizational Factors and their Dimensions (Leadership, Organizational Structure, Organizational Culture), and Talent Management Strategies (Talent Recruitment,Talent performance management, Talent Development, Talent Retention ). it was relied on the Questionnaire form as a basic instrument in collecting the Data by using (Likert) instrument ,which was distributed on the research Sample which number was (100) individual included (Managers of schools, assistants (scientific and Administration ) and teachers in Four schools of Talents in Iraq (Baghdad , AL-Nagaf , AL-Basra, Mesan). All forms were submitted to the statistical analysis using (SPSS) Program ,basing on a group of Selected Statistical means represented by the mean, standard deviation ,coefficient of variation, Simple linear correlation , Simple regression coefficient T-test , and (Kruskal –Wallis test ).the research arrived at a collection of results, there was a significant Correlation and effect between Organizational Factors and Talent management Strategies, high Organizational factors correlation were with (talent Recruitment) whereas less correlation were with(talent Performance management). Based on the results at which the research arrived , a group of recommendation were laid : Activation leadership role for building talent management strategies Based on Mechanisms to attract . and build to clear measures for performance , according to an efficient system for follow-up and continuous evolution and development of mental abilities by developmental Programs atelier , and to highlight the nature of motivation to talent retention .

The research aims to measure the impact of informational monitoring systems individually and in total in innovative marketing informational monitoring systems has become a strategic necessity to support the survival and sustainability of public companies, which are based on the important elements and techniques to enable them to succeed, and make it able to adapt and cope with the scientific and technical developments and to learn from them and given companies to the fact that General Company for Vegetable Oil Industry is one of the companies concerned with the advancement rate of the industrial sector in Iraq and keep up with scientific and technological developments in the world, and determine the level of their importance and their impact and applicability in the industrial sector and it has been the application of this research in the General Company for Vegetable Oil Industry, composed of (63) (Director general and assistant general manager and director of the Department and the Division) in the company surveyed. Find a set of conclusions which came out, the company surveyed expressed high willingness to build more sophisticated through the use of the surveyed indicators for the development of reality and the ability to invest their information systems, it has been shown that the systems informational monitoring important role in innovative marketing, but that the understanding of the company researched because of its privileged information and management systems effectively and to serve its work, will lead to the use of these information systems are more and employ better about marketing performance and enhanced service, and the possibility of modern systems and knowledge through the creation of support and encouragement on the show, and this gives an incentive for everyone to develop their abilities and potential, and otherwise the researched the company will lose an episode of innovative marketing seminars .

The research aims to study the basic concepts of banking productivity and discuss different approaches to study what ends to identify the most important possible standards applied to measured within the Iraqi banking environment as well as research into the causes of low and high Iraqi banking productivity and identify possible treatments to curb those reasons as to ensure the rise. And in line with the research problem, which states what is the level of productivity and what are the causes of decline and the rise in private banking research sample individually. And what the Iraqi private banks and what is the relationship between performance and the impact of productivity change in the performance of private banks in Iraq. Was the formulation of hypotheses to study and analyze the relationship between the banking sector productivity and financial performance of banks research sample.
The research sample determined Sixteen banks from private sector banks, namely, (Bank of Baghdad and the Iraqi Commercial Bank and the Iraqi investment and the Middle East, the Iraqi Investment Bank Bank and United Bank for Investment and the Iraqi Al-Ahli Bank and the Iraqi Credit Bank and Dar es Salaam Investment Bank and the Bank of economy investment and Finance and the Bank of Babylon and Sumer Commercial Bank and Gulf Commercial Bank and Bank of Mosul for Development and Investment and the North Bank for Finance and Investment and Mansour Bank for Investment and Union Bank of Iraq). It has been used Malmquist Malmquist index to extract productivity banking change the values for the period of (2010-2013), in addition to the use of a set of indicators of financial ratios {profitability and liquidity and capital adequacy} for the study of banking performance. Among the most prominent conclusions of the research is that most banks need to improve production performance through the use of available resources and capabilities, as well as by taking advantage of the reduction rates in excess input and output rates of improvement in the stagnant

the Objective of study is to measure the quality of medical service level, in the Iraq public hospitals ,presented by special words ,private hospitals, and compare between them, by knowing the level of recipients satisfaction of medical service for all dimensions of quality service, and then measuring satisfaction with the quality of medical service as a whole for both of them, which have been prepared in questionnaire form, included two main directions, first to determine the level of satisfaction when, recipients of medical service is not dimensions quality of service in accordance with the Scale Servqual by (Parasurman et .al 1988), consisting of five dimensions (reliability, responsiveness, courtesy, safety and tangibility) and amounted to 45 the number of questions asked by (9) questions after each of these dimensions, The second trend has been included on the knowledge level of satisfaction when the recipient of the medical service, and general satisfaction with them, include(8) questions. The most important conclusions represented by that satisfaction recipients of medical services, from government own word are more than that satisfied with the private hospitals, The most important recommendations are need first private suites in government hospitals to do a propaganda campaign in order change in the impression of bad firm among the level of provided medical service at public hospital , second to have more attention in immediate ambulance services and emergency

The purpose of the present paper is to light on the relationship between jobs design, analysis and its reflections on reinforcing workers' vocational adjustment. The present paper aims to accomplish cognitive and applied goals, top of which, test of functional analysis ability to have effect upon workers' vocational adjustment via job design directly and indirectly owning to the virtual factor practiced by these practices on the sought organization. The problem of the present paper comes with many, the most important is the of how to bolster and back up worker's technical adjustment through good and accurate design for the job.
Based on this problem and goals as to explain the nature of relationship between the research's main and sub-main variables, it has been prepared five basic hypotheses, where it has been employed questionnaire as a tool for collecting information and data supported by personal texts . have been prepared based on a number of ready scales by relying on fifth grading; the scales have been subjected to consistence and reliability scales that being distributed on a sample of 72 of Information Technology and Communications

This Research aims to define role of the system of evaluating the performance for higher leadership in determining the level of institutional work quality in the Ministry of Agriculture, by measuring system efficiency of evaluating the performance for higher leadership and its effect in institutional work quality, the searcher reached through the theoretical framing and involved studies to build default plan define the relation between Research variables formed from system of evaluating leadership performance as independent variable contains six subsidiary dimensions: (Polarization, evaluating the performance of personnel, training, motivation, selection, planning ) and quality of institutional work as independent variable contains six subsidiary dimensions (Reliability, responsiveness, tangibility, security or confirmation, sympathy or contact, civil or merit) these variables reacted to form the frame of Research, the Research community consists of managers of managerial positions in the level of high and medium levels in the Ministry of Agriculture. We used technique of comprehensive inventory where the Research was applied to all members of the community, which contains general managers and their assistants and heads of departments in the ministry administrations who numbered (34) institutional, and the response rate was (100%), The questionnaire had used as essential tool in collecting information and data, and (SPSS) program, the Research came out with set of recommendations based on the conclusions that I reached that include the need of the ministry to attach importance to evaluate the performance of more leadership and rely on their outputs in the process of improving the quality of institutional work system, to gain process efficiency, accuracy and objectivity in raising the level of quality of work

The basic aim of this research is to study the interactional effect of investing information technology on the relationship between value added intellectual capital and financial performance as literature review suggested on the theoretical level, including previous studies, with the deduction of its trends strongly predicted by research hypotheses and their content associated with the investment in intellectual capital after information technology tools being employed in this direction to improve the financial performance of the studied companies at the levels of both industrial and service sectors, a non-random sample was chosen included (40) forty Iraqi Joint-Stock companies traded at Iraq Stock Exchange distributed evenly between industrial and service sectors with a research horizon of (3) years (2011-2013). Then, variables are measured and analyzed on the financial and statistical levels, descriptively and explanatory, using panel data analysis technique to examine the spatial variation (between) and temporal one (years) . The measures of central tendency and dispersion, correlation and regression have also been used for statistical description and interpretation.
Furthermore, after analysis of quantitative data of the sample companies were examined, and research hypotheses were tested on the two subsamples levels, it has reached to a number of conclusions confirm the validity of research hypotheses on the enhancement of investment in IT the relationship between value added intellectual capital and financial performance with positive trends as to banking sector; not the industrial one. Many recommendations have proposed the necessity of investment in intellectual capital which is expected to improve the efficient use of the organization's resources and adding value to it and to achieve an adequate return for the competitive positions in the market. Future works have also indicated focusing on other research designs in the way of scientific investigation and theory improvement.

This research aims at examining the expected gap between the fact of planning and controlling process of production at the State Company for Electric Industries and implementation of material requirements planning system in fuzzy environment. Developing solutions to bridge the gap is required to provide specific mechanisms subject to the logic of fuzzy rules that will keep pace with demand for increased accuracy and reduced waiting times depending on demand forecast, investment in inventory to reduce costs to a minimum.
The proposed solutions for overcoming the research problem has required some questions reflecting the problem with its multiple dimensions, which are in essence the possibility of employing fuzzy sets theory to remove high levels of uncertainty in demand, lead times , and in the total cost of the electric motor for air coolers (consisting of fifty-six part) during the time period between (2/1/2014) and (15/1/2015), and to increase the effectiveness of material requirements planning system for achieving its goals more efficiently.
In order to answer the research questions, fuzzy time series technique has used for estimating demand and its expected change rates.IF-THEN rules has also been used with their linguistic variables and experts opinions at the company studied after being converted to probability matrices reflecting the variation of lead times owing to demand levels fluctuations and its indicator. Furthermore, IF-THEN rules has also been used for estimating fuzzy inventory costs.
The required mathematical and quantitative analyses of research data have conducted using a number of statistical packages (Win Qsb, SPSS, Matlab).
The final results confirmed the applicability of fuzzy sets theory to reduce the effects of environmental variability facing the company studied in areas of demand, lead times and inventory costs . Moreover, it has reached to a result indicating the possibility of using modern techniques in controlling demand and inventory fluctuations via material requirements planning system in fuzzy environment that provide a proposed solutions to the research problem and specific answers on the research questions, Research recommendations have raised the necessity of remove the vagueness and uncertainty accompanying the Iraqi production environment by employing fuzzy sets theory applications for ensuring the effective application of material requirements planning system within fuzzy environment.

The research aims to diagnose some of the negative phenomena
( Counterfiting , Pettifogging , Embezzlement ) that have been detected over the past ( 2010 – 2014 ), a fixed-term part of the national strategy for the fight against corruption launched by the Joint Council for the fight against corruption in Iraq and measuring the application of government control according to the American standard GAO standards and identifying the potential for the application of those standards gap. It has been collecting data and information of special issues of corruption reports and meeting with (42) employees and the use of a checklist has been prepared for this purpose. The use of a set of statistical tools which were represented by (mean, standard deviation, Pearson correlation coefficient and multiple regression coefficient). Search to find a set of conclusions, most notably the possibility of applying the government control standards by the US GAO Office of the Inspector General at the Ministry of Construction and Housing to reduce some of the negative phenomena that have been detected according to the anti-corruption strategy. The research found a set of recommendations from the most important necessity directed the respondent to identify the components of government control and standards and how to benefit from them as providing a minimum of guidance and direction to ensure outstanding performance and success in achieving the goals of the office management strategies.

The research aims to study the entrepreneurial performance of the banks, according to the intelligence of competitive and strategic as the entrepreneurial performance is the one who does not stand the benefits of excellence in accomplished when just achieving the bank's objectives planned, but exceed it down to creativity in accomplishing these goals in a manner leads to making a entrepreneurial bank in the markets and the focus the eyes of competitors and the banks and other Following his example.
Was chosen the subject of research and strategic intelligence and competitive because of its impact on the strategic success of the banking sector, the fact is the entrepreneurial in the Iraqi banking market private banking sector, These two variables have the impact on the outstanding performance and who will we measure qualitative sample of private banks in the city of Baghdad, has been selected sample (59 people from the department managers and the Division unit) for four community banks, namely, (the Middle East, the National Investment Bank, Bank of Kurdistan, and the National Bank for Investment), and through statistical analysis and extraction of the results found that there is a very strong correlation and the impact of intelligent competitive and strategic in the banking performance, as noted there is the influence of the dimensions of competitive intelligence and strategic dimensions in the performance of the entrepreneurial banks of the research sample..

This research was conducted to test the hypothesis (There is no significant moderating effect for Dramaturgy on the relationship between impression management strategies and PTSD), (45) employees in Iraqi drilling company (Basra province) were selected as a sample. Findings showed that the percentage (0.91%) of the employees who are exposed to accidents as a result of work suffer from post traumatic stress disorder, which negatively affects their organizational behavior, thereby, reducing future performance, findings also showed that the employment of impression management strategies will assist management to address PTSD among employees who are exposed to work-related accidents, and that the dramaturgy may played a moderating role enhances the impact of the independent variable (impression management strategies) in handling the dependent variable (PTSD).

Recently, there is a widespread attention about the service at the level of each of the research and academic studies, and at the organizational level as well. The subject of orientation towards the service aspect is starting to be of this attention being of the modern subjects, relatively, which appeared at the end of the last century, as well as the link of this subject with the relationship between the organization and its customers, and how to provide high quality services to get their satisfaction. Thus, the specialists from researchers were interested in this field to develop an appropriate scale to measure the organizational orientation toward service, and it was the most prominent of these scales, the scale (SERV * OR) provided by (Lytle et al 1998), and adopted by many authors in their research, many of the organizations, and various work environments. The research is applied to in offices of Secretariat of Baghdad and adopted a sample of (240) persons, including different management levels and disciplines in the Secretariat.
This research aims to identify the dimensions of organizational orientation towards service, that is more important in the Secretariat or Municipality of Baghdad, and their impact in enhancing the performance of employees, and the extent of interest of offices of Secretariat of Baghdad to provide approporate services to the customers, and realize its employees of responsibilities entrusted them to provide these services satisfactorily to their customers. So, the research found that senior management in the Secretariat is keen to deliver a vision of service clearly to all employees, and this is shown by the search results dramatically. But most of the powers confined to the managers in the Municipality of Baghdad, and the employees havenot sufficient powers to work independently to provide services to customers. It was one of the research recommendations is to make the Baghdad Municipality to empower their employees to take appropriate decisions, which helps to overcome the problems and complaints of customers (citizens), and show it in a set of actions that illustrate and highlight the attention of the Secretariat to provide quality services to their customers, and the completion of their applications as soon as possible, as well as interest of their grievances and problems, and try to find the appropriate solutions quickly, and thus makes them feel good about the services provided.

Purpose: The research attempts to Stand on the reality of the effective application of of strategic information systems in telecommunications companies in the Kurdistan Region, and what is the amount of the impact of such systems on promoting of Strategic Intelligence.
Design/Methodology/Approach: The Applied method has been used, In order to achieve the objectives of the research has been the development of a questionnaire prepared for this purpose and then distributed to (11) Company of Iraqi communications operating in Kurdistan Region companies, it has been used questionnaire to collect data in order to develop reliable measurement model and the true dimensions of strategic information systems with strategic intelligence. dimensions As well as used as a Main tool of the data collection of the sample's members (58) individuals as well as personal interviews and actual views, while the analysis of the answers by using the arithmetic mean and standard deviation and coefficient of variation, as well as "F & T" tests, Variance Inflation Factor (VIF), Tolerance, Skewness, Multiple Regression, Stepwise Multiple Regression and the factor R2.
Findings: The research found that perceptions of managers in telecommunications companies in question of the level of application of strategic information systems and the level of strategic intelligence. came at a high level. And show the existence of the impact of the dimensions of strategic information systems (inputs, processes, outputs) on strategic intelligence dimensions (Vision, Systems of Thinking and Intuitive) in those companies. and appeared (inputs, processes, outputs) have a significant impact in promoting strategic intelligence. It was (output) and the most influential element with the greatest influence in the promotion of strategic intelligence, while he found the variable (feedback) that has a significant effect weak from a statistical standpoint in the strengthening of strategic intelligence. Find the need to sensitize the corporate governance looks to take its role in the follow-up and activate interest in investing in infrastructure, electronic, and of hardware, software, databases, electronic networks and security, and that through the modernization of applications software, security software and networks, as they have a vital impact in improving the level of Strategic Intelligence, and so it supports the hypothesis influence among the researched variables.
Practical Implications: The research provides guidance to the leaders of the telecommunications sector in the planning of investments and senior management meet the special needs of the external environment, adequate and accurate information about the internal activities of the company through the support of strategic information systems, so these systems help to strengthen strategic intelligence.
Originality/ Value: This research provides assistance for telecommunications companies in addressing the challenge of the knowledge level of the application of strategic information systems and enhance the effectiveness of executives performance, and how the influence of the dimensions of strategic information systems on promoting of Strategic Intelligence

This research aims to identify the relationship and the impact of the behavior of organizational citizenship in the performance of employees, as practiced behaviors organizational citizenship substantial role in achieving the objectives of both the organization and its staff at the same time, so it affects a large extent on the characteristics and performance of individuals employees and thus influence the success of the organization as a whole, problem of the research has indicated that there is a clear failure in the study of the impact of the behavior of organizational citizenship in the performance of employees, was chosen as the education sector as a field of application, as chosen number of teaching staff working in the Tigris University College as a sample for research and by (82), The resolution was adopted as a tool to obtain data Find which had been prepared on the basis of a number of measures ready, and use the program Statistical Ready (SPSS) in introducing and analyzing research data is the most important statistical tools used in the analysis: "The percentage of recurrence, and the arithmetic mean, and standard deviation and coefficient of variation, and the correlation coefficient (Spearman), and linear regression simple ", has resulted in the statistical tools for a number of results confirmed most of an association and the impact of the relationship of significance between organizational communication and promote behaviors organizational citizenship and these results are consistent with the basic premises from which the search, and the researcher recommended the need to increase the interest of the surveyed Organization studying how to activate the role of organizational citizenship behaviors and use them in strengthening the performance of their employees.

The achievement of economic and social welfare for individual is the main target to all policies that adopted by all countries worldwide either were economic, social, political or others. The obtaining of education by individuals and especially the higher education is one of the most important determinates in achieving the wellbeing and lasted economic development. This is because via the higher education new fields can be opened in front of individuals in order to get adequate jobs associated with their scientific specialization. This is allowing educated individuals gain higher income that can reduce the gap of income inequality.
Thus, this paper aims to analysis the nexus between the level of higher education and equality of income distribution in Iraq during the period 1990-2014. We means by the level of higher education the number alumnus who obtains the undergraduate degree as well as post graduate. By using the test of cointegration and Granger causality, the paper found that there is not nexus between the level of income (salary) and the level of higher education in Iraq. Therefore, the paper suggests a number of policies need to be implemented to improve the equality of income distribution in Iraq such as: increases the number of alumnus, encouraging the study loans especially for poor, and also improve the quality of education provided by the Iraqi universities to facilitate getting jobs inside Iraq and abroad

Although the subject of biofuels industry is linked directly to the energy sector, but has links and numerous indirect effects, in particular effects on the environment and agriculture, this study (opportunities and challenges of biofuels industry and impact on the development of the agricultural sector in developing countries) a modest step to identify the industry in detail and identify the types of products and raw materials entering, then define or limit the positive and negative impacts of this industry in General and for specific products In particular, detailed, and then flip all those effects on the agricultural sector in developing countries can benefit from the positive and avoid the negative effects on the development of the agricultural sector of developing countries and thus achieve comprehensive agricultural development in all aspects of human and material resources for the agricultural sector in particular, as well as benefits for industry and the energy sector in those countries, as well as the preservation of the environment in all its elements

The problem of missing data represents a major obstacle before researchers in the process of data analysis in different fields since , this problem is a recurrent one in all fields of study including social , medical , astronomical and clinical experiments .
The presence of such a problem within the data to be studied may influence negatively on the analysis and it may lead to misleading conclusions , together with the fact that these conclusions that result from a great bias caused by that problem in spite of the efficiency of wavelet methods but they are also affected by the missing of data , in addition to the impact of the problem of miss of accuracy estimation it is not possible to apply these methods because of the miss of one of its conditions which is dyadic sample size .
According to the great impact resulted from the problem , many researchers who devoted their studies to process this problem , by using traditional methods in processing missing data , whereas the current research used imputation methods more efficient and effective to process missing data as a primary stage so that these data will be ready and available to wavelet application , as a result simulation experiment proved that the suggested methods (Nearset Nighbor Polynomial Wavelet) are more efficient and superior to other methods , this paper also includes the auto correction of boundaries problem by using local polynomial models , and using different threshold values in wavelet estimations .

In this research been to use some of the semi-parametric methods the based on the different function penalty as well as the methods proposed by the researcher because these methods work to estimate and variable selection of significant at once for single index model including (SCAD-NPLS method , the first proposal SCAD-MAVE method , the second proposal ALASSO-MAVE method ) .As it has been using a method simulation time to compare between the semi-parametric estimation method studied , and various simulation experiments to identify the best method based on the comparison criteria (mean squares error(MSE) and average mean squares error (AMSE)).
And the use of real data again to verify the performance of semi-parametric methods indeed the practical , was reached the best method for
estimate and variable selection of semi parametric single index model is the second method proposed (ALASSO-MAVE) for each of the simulation experiments of the first semi -parametric single index model and real data .

The issue of the protection of the environment is a shared responsibility between several destinations and sectors, and constitutes a main subject in which they can achieve sustainable development. In the sectors of government programs can be set up towards the establishment of the government sector to the green environment, so to be the implementation of the road map for the "green government departments."
Research question directed toward what environmentally friendly practices in the workplace and its importance and its impact on the preservation of the environment and raise employee morale and enhance productivity? And designate those factors is a necessity analysis of environmentally-friendly practices and still requires methodology and analysis. The objective of this research about the design and analysis of a dynamic model using the entrance to the analytical system for the government sector to the green environment, seeking to answer to the previous question, the researcher used the quasi-experimental approach the dynamic design in the analysis. Research focuses towards drawing the road map using dynamic analysis to the researcher proposed what it called "green government" and achieved through the application of green programs. The research to many of the results the most important of the analysis using the method of dynamic system illustrates the inter factors that contribute to the implementation of the roadmap for government departments green, such as using technology to reduce the consumption of paper and stationery, choose products information and communications technology, which holds, and done using appliances multifunctional, the use of products that allow dormancy function, automatic education programs for employees on environmental practices optimal, such as turn off appliances in the event of non-use, deletion League of unneeded files, the use of e-government services, check the carbon footprint of information technology equipment, recycling IT equipment the old way friendly, and also show this method is efficient in put interactive realized to the process of educating the employee for optimal environmental practices and strengthen behavioral change and build a culture of green environment, especially because they rely simulation in the analysis.

Interest in the topic of prediction has increased in recent years and appeared modern methods such as Artificial Neural Networks models, if these methods are able to learn and adapt self with any model, and does not require assumptions on the nature of the time series. On the other hand, the methods currently used to predict the classic method such as Box-Jenkins may be difficult to diagnose chain and modeling because they assume strict conditions.
So there was a need to compare the traditional methods used to predict the time chained with neural networks method to find the most efficient method to predict, and this is the purpose of this study.
Contributes to predict future demand for electricity in the electric power sector to solve problems through future planning to meet changes in the demand for electricity increases. Experience has shown there is no way of certain predict appropriate for all cases, but that in each case the way of a private predict is needed to find and use. However, taking more than one way may lead to raising the future accuracy of the estimates.
The present study aims to shed light on some of the statistical methods used to predict future demand for electricity for the Southern District, as well as a reference to more accurate methods to predict the future of energy. It has been used a number of methods to predict , such as econometric modeling technique, style and Box- Jenkins method of artificial neural network. And service to the goal of the study, which is based upon the premise that search: the neural network models more accurate than traditional models in long-term. As it is the most efficient and more accurate than other conventional models in dealing with non-linear time-series data.
We have been using the annual electrical energy consumption data for the Southern District to conduct a comparison of the program through the application of SPSS and Minitab for statistical analysis, and Matlab language has been used to build a program in neural networks, and through the practical application it was found that neural networks gives better results and more efficient than the classic way.

The research the impact of the application of some of the production system tools in the specified time, which can be adapted in the service sectors (banking sector) over the improvement and increase the quality of banking services, and highlights the research problem in the low quality of banking services provided to customers because of the reliance on traditional banking systems in the provision of services Because of the lack keep pace with global developments in the banking industry, and the goal of research is to clarify the applicability of the production system in the time specified in the service sector and the statement of the effect of using Jit system to improve and increase the quality of banking services, it has been applied to research on a sample of customers in the Rafidain Bank consisting of ( 50) customer Among this sample was survey the opinions of department managers in the Rafidain Bank were conducted personal interviews with them were analyzed that data collected using a number of statistical represented in rural arithmetic mean and standard deviation methods, has been the most prominent conclusions that have been reached is that there is a relationship between application jit and the quality of banking system and that it will lead to increase and improve the quality of banking services and to meet the wishes and expectations of customers, the most important recommendations that may have been reached mainly includes the need to work on providing the right environment in Iraqi banks for the purpose of applying jit system and the need to adopt Iraqi banks for the concept Quality as a tool to achieve customer satisfaction

The open budget means everyone in the society can get information about the government budget in order to watch the governmental works. The aim of the research is to study the concepts of open budget, its advantage, limitations, role of supporting the transparency and questioning the administrative and financial corruption. Thus reflects positively on the national economy by providing governmental information to all users whether they are individuals or belong to the political class, or any other governmental or nongovernmental organizations which are interested in these information.
In order to achieve the objectives of the research aims, we make questionnaire to see academic accounting and auditing professors and specialists\' opinions. The questionnaire is Divided into three axes including twenty-one questions.
We Conclusions the following: the government should use the open budget method to enhance the transparency and questionings to reduce the administrative and financial corruption by allowing different users watching the accounting information and the ways of spending the public funds.
We have reached to a set of recommendations; the government should use the Open Budget method because it contributes to the reduction of administrative and financial corruption by allowing all users of accounting information watching the spent public funds which leads to enhance the transparency and accountability contributions in order to reduce the administrative and financial corruption