\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u062d\u0648\u062b \u0642\u0633\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646<\/title>\n <style>\n \/* \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062e\u0637\u0648\u0637 \u062a\u0639\u0637\u064a \u0646\u0641\u0633 \u0645\u0638\u0647\u0631 \u0627\u0644\u0635\u0648\u0631\u0629 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a *\/\n @import url('https:\/\/fonts.googleapis.com\/css2?family=Cairo:wght@400;700&display=swap');\n\n body { \n font-family: 'Cairo', 'Sakkal Majalla', 'Adobe Arabic', Tahoma; \n background-color: #f4f7f6; \n margin: 0; \n padding: 20px; \n color: #333; \n text-align: right; \/* \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u0644\u0644\u064a\u0645\u064a\u0646 *\/\n }\n \n .dashboard { max-width: 1100px; margin: auto; }\n \n h1 { \n text-align: center; \n color: #1a5276; \n font-size: 38px; \n margin-bottom: 30px;\n font-weight: 700;\n }\n\n .instructor-section { \n background: white; \n border-radius: 15px; \n box-shadow: 0 8px 20px rgba(0,0,0,0.08); \n margin-bottom: 30px; \n overflow: hidden; \n border: 1px solid #e0e0e0;\n }\n\n .name-header { \n background: linear-gradient(135deg, #1a5276 0%, #2980b9 100%); \n color: white; \n padding: 18px; \n margin: 0; \n font-size: 1.5rem; \n box-shadow: inset 0 -3px 10px rgba(0,0,0,0.2);\n font-weight: 700;\n }\n\n table { width: 100%; border-collapse: collapse; }\n th, td { padding: 15px; text-align: right; border-bottom: 1px solid #eee; }\n th { background: #fcfcfc; color: #555; font-weight: bold; font-size: 1.1rem; }\n\n .link-cell a { \n color: #1a5276; \n text-decoration: none; \n font-weight: 500;\n transition: 0.3s;\n }\n .link-cell a:hover { color: #2980b9; text-decoration: underline; }\n\n \/* \u0627\u0644\u062a\u0635\u0646\u064a\u0641\u0627\u062a \u0628\u0627\u0644\u0623\u0644\u0648\u0627\u0646 \u0627\u0644\u0644\u0627\u0645\u0639\u0629 \u0645\u0646 \u0627\u0644\u0635\u0648\u0631\u0629 *\/\n .tag { \n padding: 6px 15px; \n border-radius: 50px; \n font-size: 0.95rem; \n color: white; \n display: inline-block; \n font-weight: bold;\n box-shadow: 0 4px 10px rgba(0,0,0,0.15);\n text-shadow: 1px 1px 2px rgba(0,0,0,0.2);\n border: 1px solid rgba(255,255,255,0.3);\n }\n\n \/* \u062e\u0631\u062f\u0644\u064a \u0644\u0627\u0645\u0639 *\/\n .global { background: linear-gradient(135deg, #d4af37 0%, #f1c40f 100%); } \n\n \/* \u062a\u0631\u0643\u0648\u0627\u0632\u064a \u0644\u0627\u0645\u0639 *\/\n .local { background: linear-gradient(135deg, #16a085 0%, #1abc9c 100%); } \n\n \/* \u0623\u0632\u0631\u0642 \u0645\u062a\u062f\u0631\u062c \u0644\u0627\u0645\u0639 *\/\n .scopus { background: linear-gradient(135deg, #2980b9 0%, #3498db 100%); }\n\n tr:hover { background-color: #f9f9f9; }\n <\/style>\n<\/head>\n<body>\n\n<div class=\"dashboard\">\n <h1>\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0639\u062f\u062f \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0642\u0633\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646<\/h1>\n\n \n\n\n\n <div class=\"instructor-section\">\n <h2 class=\"name-header\">1. \u0639\u0644\u064a \u0645\u0647\u062f\u064a \u062d\u0645\u064a\u062f <\/h2>\n <table>\n <thead><tr><th>\u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b<\/th><th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/www.openaccessojs.com\/JBReview\/article\/view\/1731\">JBReview – Open Access<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/www.researchgate.net\/publication\/365350016\">ResearchGate – Time-Driven Activities<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/repository.atu.edu.iq\/uploads\/repo_file_19_23_03_29_24.pdf\">ATU Repository (PDF)<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/scholar.google.com\/scholar?q=ACCOUNTING+BASED+ON+RESPONSIBILITY\">Google Scholar – Responsibility Centers<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/scholarsdigest.org\/index.php\/bmes\/citationstylelanguage\/get\/ieee?submissionId=494\">Scholars Digest – IEEE<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/tinyurl.com\/2az8z9xt\">\u0631\u0627\u0628\u0637 \u0645\u062d\u0644\u064a \u0645\u062e\u062a\u0635<\/a><\/td><td><span class=\"tag local\">\u0645\u062d\u0644\u064a<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"instructor-section\">\n <h2 class=\"name-header\">2. \u0633\u064a\u0641 \u0639\u0644\u064a \u062c\u0627\u0633\u0645 <\/h2>\n <table>\n <thead><tr><th>\u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b<\/th><th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/pubs.aip.org\/aip\/acp\/article-abstract\/3092\/1\/080005\/3270047\">AIP Publishing – Abstract<\/a><\/td><td><span class=\"tag scopus\">\u0633\u0643\u0648\u0628\u0627\u0633<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/uomustansiriyah.edu.iq\/web_article.php?&post_id=4127:10&lang=ar\">\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u0635\u0631\u064a\u0629<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/scholarexpress.net\/index.php\/wbml\/article\/view\/1285\">Scholar Express – WBML<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"instructor-section\">\n <h2 class=\"name-header\">3. \u062e\u0627\u0644\u062f \u0643\u0627\u0638\u0645 \u0645\u062d\u0645\u062f <\/h2>\n <table>\n <thead><tr><th>\u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b<\/th><th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/search.mandumah.com\/Record\/1482307\">\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0645\u0646\u0638\u0648\u0645\u0629<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/www.iraqoaj.net\/iasj\/journal\/137\/contactInfo\">\u0627\u0644\u0645\u062c\u0644\u0627\u062a \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 – IASJ<\/a><\/td><td><span class=\"tag local\">\u0645\u062d\u0644\u064a<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"instructor-section\">\n <h2 class=\"name-header\">4. \u064a\u0627\u0633 \u062e\u0636\u064a\u0631 \u0639\u0628\u0627\u0633 <\/h2>\n <table>\n <thead><tr><th>\u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b<\/th><th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/repository.atu.edu.iq\/uploads\/repo_file_8_23_03_28_06.pdf\">ATU Repository – \u064a\u0627\u0633 \u062e\u0636\u064a\u0631<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"http:\/\/www.ejird.journalspark.org\/index.php\/ejird\/article\/view\/1003\">EJIRD Journal<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"instructor-section\">\n <h2 class=\"name-header\">5 & 6. \u0639\u062f\u0646\u0627\u0646 \u062d\u0645\u064a\u062f & \u0646\u0635\u064a\u0631 \u0641\u064a\u0635\u0644 <\/h2>\n <table>\n <thead><tr><th>\u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b<\/th><th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/tinyurl.com\/278zsxgf\">\u0631\u0627\u0628\u0637 \u0628\u062d\u062b \u0639\u062f\u0646\u0627\u0646 \u062d\u0645\u064a\u062f<\/a><\/td><td><span class=\"tag local\">\u0645\u062d\u0644\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/scholarexpress.net\/index.php\/wefb\/article\/download\/4582\/3891\/8278\">\u0628\u062d\u062b \u0646\u0635\u064a\u0631 \u0641\u064a\u0635\u0644 – \u0639\u0627\u0644\u0645\u064a<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"instructor-section\">\n <h2 class=\"name-header\">7. \u0639\u0644\u064a \u062c\u0648\u0627\u062f \u0643\u0627\u0638\u0645 <\/h2>\n <table>\n <thead><tr><th>\u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b<\/th><th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/repository.atu.edu.iq\/uploads\/repo_file_17_24_03_11_52.pdf\">ATU Repository – \u0639\u0644\u064a \u062c\u0648\u0627\u062f<\/a><\/td><td><span class=\"tag scopus\">\u0633\u0643\u0648\u0628\u0627\u0633<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"instructor-section\">\n <h2 class=\"name-header\">8. \u0632\u064a\u062f \u0641\u0624\u0627\u062f \u0647\u0627\u0634\u0645 <\/h2>\n <table>\n <thead><tr><th>\u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b<\/th><th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/search.informit.org\/doi\/abs\/10.3316\/informit.228266863320526\">Informit – Scopus<\/a><\/td><td><span class=\"tag scopus\">\u0633\u0643\u0648\u0628\u0627\u0633<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"instructor-section\">\n <h2 class=\"name-header\">9 & 10. \u0647\u062f\u064a\u0644 \u0645\u062d\u0645\u062f & \u0632\u0647\u0631\u0627\u0621 \u0633\u0639\u062f <\/h2>\n <table>\n <thead><tr><th>\u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b<\/th><th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/internationaljournals.co.in\/index.php\/giirj\/article\/view\/4339\">GIIRJ – \u0647\u062f\u064a\u0644 \u0645\u062d\u0645\u062f<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/questjournals.org\/jrbm\/v12-i11.html\">Quest Journals – \u0632\u0647\u0631\u0627\u0621 \u0633\u0639\u062f<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n<\/div>\n\n<\/body>\n<\/html>\n","protected":false},"excerpt":{"rendered":"<p>\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u062d\u0648\u062b \u0642\u0633\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0639\u062f\u062f \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0642\u0633\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 1. \u0639\u0644\u064a \u0645\u0647\u062f\u064a \u062d\u0645\u064a\u062f \u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u062a\u0635\u0646\u064a\u0641 JBReview – Open Access \u0639\u0627\u0644\u0645\u064a ResearchGate – Time-Driven Activities \u0639\u0627\u0644\u0645\u064a ATU Repository (PDF) \u0639\u0627\u0644\u0645\u064a Google Scholar – Responsibility Centers \u0639\u0627\u0644\u0645\u064a Scholars Digest – IEEE \u0639\u0627\u0644\u0645\u064a \u0631\u0627\u0628\u0637 \u0645\u062d\u0644\u064a \u0645\u062e\u062a\u0635 \u0645\u062d\u0644\u064a 2. \u0633\u064a\u0641 \u0639\u0644\u064a \u062c\u0627\u0633\u0645 \u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u062a\u0635\u0646\u064a\u0641 … <a href=\"https:\/\/idi.atu.edu.iq\/?page_id=50504\">Continued<\/a><\/p>\n","protected":false},"author":8,"featured_media":50532,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-50504","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/pages\/50504","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=50504"}],"version-history":[{"count":6,"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/pages\/50504\/revisions"}],"predecessor-version":[{"id":50514,"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/pages\/50504\/revisions\/50514"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/media\/50532"}],"wp:attachment":[{"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=50504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

{"id":50504,"date":"2026-05-04T08:34:47","date_gmt":"2026-05-04T08:34:47","guid":{"rendered":"https:\/\/idi.atu.edu.iq\/?page_id=50504"},"modified":"2026-05-04T10:09:31","modified_gmt":"2026-05-04T10:09:31","slug":"50504-2","status":"publish","type":"page","link":"https:\/\/idi.atu.edu.iq\/?page_id=50504","title":{"rendered":"\u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0644\u0642\u0633\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646"},"content":{"rendered":"\n\n\n\n \n \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u062d\u0648\u062b \u0642\u0633\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646<\/title>\n <style>\n \/* \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062e\u0637\u0648\u0637 \u062a\u0639\u0637\u064a \u0646\u0641\u0633 \u0645\u0638\u0647\u0631 \u0627\u0644\u0635\u0648\u0631\u0629 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a *\/\n @import url('https:\/\/fonts.googleapis.com\/css2?family=Cairo:wght@400;700&display=swap');\n\n body { \n font-family: 'Cairo', 'Sakkal Majalla', 'Adobe Arabic', Tahoma; \n background-color: #f4f7f6; \n margin: 0; \n padding: 20px; \n color: #333; \n text-align: right; \/* \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u0644\u0644\u064a\u0645\u064a\u0646 *\/\n }\n \n .dashboard { max-width: 1100px; margin: auto; }\n \n h1 { \n text-align: center; \n color: #1a5276; \n font-size: 38px; \n margin-bottom: 30px;\n font-weight: 700;\n }\n\n .instructor-section { \n background: white; \n border-radius: 15px; \n box-shadow: 0 8px 20px rgba(0,0,0,0.08); \n margin-bottom: 30px; \n overflow: hidden; \n border: 1px solid #e0e0e0;\n }\n\n .name-header { \n background: linear-gradient(135deg, #1a5276 0%, #2980b9 100%); \n color: white; \n padding: 18px; \n margin: 0; \n font-size: 1.5rem; \n box-shadow: inset 0 -3px 10px rgba(0,0,0,0.2);\n font-weight: 700;\n }\n\n table { width: 100%; border-collapse: collapse; }\n th, td { padding: 15px; text-align: right; border-bottom: 1px solid #eee; }\n th { background: #fcfcfc; color: #555; font-weight: bold; font-size: 1.1rem; }\n\n .link-cell a { \n color: #1a5276; \n text-decoration: none; \n font-weight: 500;\n transition: 0.3s;\n }\n .link-cell a:hover { color: #2980b9; text-decoration: underline; }\n\n \/* \u0627\u0644\u062a\u0635\u0646\u064a\u0641\u0627\u062a \u0628\u0627\u0644\u0623\u0644\u0648\u0627\u0646 \u0627\u0644\u0644\u0627\u0645\u0639\u0629 \u0645\u0646 \u0627\u0644\u0635\u0648\u0631\u0629 *\/\n .tag { \n padding: 6px 15px; \n border-radius: 50px; \n font-size: 0.95rem; \n color: white; \n display: inline-block; \n font-weight: bold;\n box-shadow: 0 4px 10px rgba(0,0,0,0.15);\n text-shadow: 1px 1px 2px rgba(0,0,0,0.2);\n border: 1px solid rgba(255,255,255,0.3);\n }\n\n \/* \u062e\u0631\u062f\u0644\u064a \u0644\u0627\u0645\u0639 *\/\n .global { background: linear-gradient(135deg, #d4af37 0%, #f1c40f 100%); } \n\n \/* \u062a\u0631\u0643\u0648\u0627\u0632\u064a \u0644\u0627\u0645\u0639 *\/\n .local { background: linear-gradient(135deg, #16a085 0%, #1abc9c 100%); } \n\n \/* \u0623\u0632\u0631\u0642 \u0645\u062a\u062f\u0631\u062c \u0644\u0627\u0645\u0639 *\/\n .scopus { background: linear-gradient(135deg, #2980b9 0%, #3498db 100%); }\n\n tr:hover { background-color: #f9f9f9; }\n <\/style>\n<\/head>\n<body>\n\n<div class=\"dashboard\">\n <h1>\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0639\u062f\u062f \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0642\u0633\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646<\/h1>\n\n \n\n\n\n <div class=\"instructor-section\">\n <h2 class=\"name-header\">1. \u0639\u0644\u064a \u0645\u0647\u062f\u064a \u062d\u0645\u064a\u062f <\/h2>\n <table>\n <thead><tr><th>\u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b<\/th><th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/www.openaccessojs.com\/JBReview\/article\/view\/1731\">JBReview – Open Access<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/www.researchgate.net\/publication\/365350016\">ResearchGate – Time-Driven Activities<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/repository.atu.edu.iq\/uploads\/repo_file_19_23_03_29_24.pdf\">ATU Repository (PDF)<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/scholar.google.com\/scholar?q=ACCOUNTING+BASED+ON+RESPONSIBILITY\">Google Scholar – Responsibility Centers<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/scholarsdigest.org\/index.php\/bmes\/citationstylelanguage\/get\/ieee?submissionId=494\">Scholars Digest – IEEE<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/tinyurl.com\/2az8z9xt\">\u0631\u0627\u0628\u0637 \u0645\u062d\u0644\u064a \u0645\u062e\u062a\u0635<\/a><\/td><td><span class=\"tag local\">\u0645\u062d\u0644\u064a<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"instructor-section\">\n <h2 class=\"name-header\">2. \u0633\u064a\u0641 \u0639\u0644\u064a \u062c\u0627\u0633\u0645 <\/h2>\n <table>\n <thead><tr><th>\u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b<\/th><th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/pubs.aip.org\/aip\/acp\/article-abstract\/3092\/1\/080005\/3270047\">AIP Publishing – Abstract<\/a><\/td><td><span class=\"tag scopus\">\u0633\u0643\u0648\u0628\u0627\u0633<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/uomustansiriyah.edu.iq\/web_article.php?&post_id=4127:10&lang=ar\">\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u0635\u0631\u064a\u0629<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/scholarexpress.net\/index.php\/wbml\/article\/view\/1285\">Scholar Express – WBML<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"instructor-section\">\n <h2 class=\"name-header\">3. \u062e\u0627\u0644\u062f \u0643\u0627\u0638\u0645 \u0645\u062d\u0645\u062f <\/h2>\n <table>\n <thead><tr><th>\u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b<\/th><th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/search.mandumah.com\/Record\/1482307\">\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0645\u0646\u0638\u0648\u0645\u0629<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/www.iraqoaj.net\/iasj\/journal\/137\/contactInfo\">\u0627\u0644\u0645\u062c\u0644\u0627\u062a \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 – IASJ<\/a><\/td><td><span class=\"tag local\">\u0645\u062d\u0644\u064a<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"instructor-section\">\n <h2 class=\"name-header\">4. \u064a\u0627\u0633 \u062e\u0636\u064a\u0631 \u0639\u0628\u0627\u0633 <\/h2>\n <table>\n <thead><tr><th>\u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b<\/th><th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/repository.atu.edu.iq\/uploads\/repo_file_8_23_03_28_06.pdf\">ATU Repository – \u064a\u0627\u0633 \u062e\u0636\u064a\u0631<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"http:\/\/www.ejird.journalspark.org\/index.php\/ejird\/article\/view\/1003\">EJIRD Journal<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"instructor-section\">\n <h2 class=\"name-header\">5 & 6. \u0639\u062f\u0646\u0627\u0646 \u062d\u0645\u064a\u062f & \u0646\u0635\u064a\u0631 \u0641\u064a\u0635\u0644 <\/h2>\n <table>\n <thead><tr><th>\u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b<\/th><th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/tinyurl.com\/278zsxgf\">\u0631\u0627\u0628\u0637 \u0628\u062d\u062b \u0639\u062f\u0646\u0627\u0646 \u062d\u0645\u064a\u062f<\/a><\/td><td><span class=\"tag local\">\u0645\u062d\u0644\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/scholarexpress.net\/index.php\/wefb\/article\/download\/4582\/3891\/8278\">\u0628\u062d\u062b \u0646\u0635\u064a\u0631 \u0641\u064a\u0635\u0644 – \u0639\u0627\u0644\u0645\u064a<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"instructor-section\">\n <h2 class=\"name-header\">7. \u0639\u0644\u064a \u062c\u0648\u0627\u062f \u0643\u0627\u0638\u0645 <\/h2>\n <table>\n <thead><tr><th>\u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b<\/th><th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/repository.atu.edu.iq\/uploads\/repo_file_17_24_03_11_52.pdf\">ATU Repository – \u0639\u0644\u064a \u062c\u0648\u0627\u062f<\/a><\/td><td><span class=\"tag scopus\">\u0633\u0643\u0648\u0628\u0627\u0633<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"instructor-section\">\n <h2 class=\"name-header\">8. \u0632\u064a\u062f \u0641\u0624\u0627\u062f \u0647\u0627\u0634\u0645 <\/h2>\n <table>\n <thead><tr><th>\u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b<\/th><th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/search.informit.org\/doi\/abs\/10.3316\/informit.228266863320526\">Informit – Scopus<\/a><\/td><td><span class=\"tag scopus\">\u0633\u0643\u0648\u0628\u0627\u0633<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"instructor-section\">\n <h2 class=\"name-header\">9 & 10. \u0647\u062f\u064a\u0644 \u0645\u062d\u0645\u062f & \u0632\u0647\u0631\u0627\u0621 \u0633\u0639\u062f <\/h2>\n <table>\n <thead><tr><th>\u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b<\/th><th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/internationaljournals.co.in\/index.php\/giirj\/article\/view\/4339\">GIIRJ – \u0647\u062f\u064a\u0644 \u0645\u062d\u0645\u062f<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <tr><td class=\"link-cell\"><a href=\"https:\/\/questjournals.org\/jrbm\/v12-i11.html\">Quest Journals – \u0632\u0647\u0631\u0627\u0621 \u0633\u0639\u062f<\/a><\/td><td><span class=\"tag global\">\u0639\u0627\u0644\u0645\u064a<\/span><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n<\/div>\n\n<\/body>\n<\/html>\n","protected":false},"excerpt":{"rendered":"<p>\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u062d\u0648\u062b \u0642\u0633\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0639\u062f\u062f \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0642\u0633\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 1. \u0639\u0644\u064a \u0645\u0647\u062f\u064a \u062d\u0645\u064a\u062f \u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u062a\u0635\u0646\u064a\u0641 JBReview – Open Access \u0639\u0627\u0644\u0645\u064a ResearchGate – Time-Driven Activities \u0639\u0627\u0644\u0645\u064a ATU Repository (PDF) \u0639\u0627\u0644\u0645\u064a Google Scholar – Responsibility Centers \u0639\u0627\u0644\u0645\u064a Scholars Digest – IEEE \u0639\u0627\u0644\u0645\u064a \u0631\u0627\u0628\u0637 \u0645\u062d\u0644\u064a \u0645\u062e\u062a\u0635 \u0645\u062d\u0644\u064a 2. \u0633\u064a\u0641 \u0639\u0644\u064a \u062c\u0627\u0633\u0645 \u0631\u0627\u0628\u0637 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u062a\u0635\u0646\u064a\u0641 … <a href=\"https:\/\/idi.atu.edu.iq\/?page_id=50504\">Continued<\/a><\/p>\n","protected":false},"author":8,"featured_media":50532,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-50504","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/pages\/50504","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=50504"}],"version-history":[{"count":6,"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/pages\/50504\/revisions"}],"predecessor-version":[{"id":50514,"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/pages\/50504\/revisions\/50514"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/media\/50532"}],"wp:attachment":[{"href":"https:\/\/idi.atu.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=50504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}