ismail, Abdulla zrar, and Adnan Nader Hammed. “The Role of the Established Resource Planning Systems (E.R.P) in Improving the Quality of the Annual Reports Published for Companies: A Survey Study of a Sample of Academics, Professionals and Workers in Companies in the City of Erbil”. Tikrit Journal of Administrative and Economic Sciences 19, no. 61, 1 (March 31, 2023): 541–565. Accessed March 6, 2026. https://www.tjaes.org/ojs/index.php/tjaes/article/view/697.