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Abd-Hasan, Ibtisam A., Department of Business Administration, College of Administration and Economics, Al-Mustansiriya University, Baghdad, Iraq<br />
Abdul-Mayaly, Ashwaq A., Directorate of Municipalities of Diwaniyah Governorate, Diwaniyah, Iraq.<br />
Abdullah, Daroon F., College of Administration and Economics, University of Sulaymaniyah, Kurdistan, Iraq.
Ahmad, Brwa S., Accounting Department, College of Administration and Economics, University of Sulaymaniyah, Kurdistan Region of Iraq.
Ahmad, Maysun A., Department of Business Administration, College of Administration and Economics, University of Mosul, Mosul, Iraq
Al-Kalabi, Ameer N. M., College of Administration and Economics, University of Kufa, Kufa, Iraq.<br />
Al-Khaqani, Yosuf Y. J., <div>Petroleum Products Distribution Company-Distribution Authority/Dhi Qar Branch, Iraq.</div>
Al-Saffar, Ahmed S., Department of Economics, Faculty of Management and Economics, University of Zakho, Zakho, Iraq
Al-Tameemi, Rusol N., College of Business and Economics, Qatar University, Qatar
Al-Zabhawi, Amir A., Administrative Technical College, Al-Furat Al-Awsat Technical University, Kufa, Iraq.
Al–Mahdawi, Batool M., College of Administration and Economics, Al- Mustansiriyah University, Iraq
Al–Musawi, Abbas N., College of Administration and Economics, Wasit University, Iraq
Ali, Fakhradin B., <div style="direction: rtl;">Department of Business Management Techniques, Erbil Technical Administrative College, Erbil Polytechnic University, Erbil, Kurdistan - Iraq.</div>
Alsalihy, Vian S. H., <p>Accounting Department, College of Administration and Economics, University of Sulaymaniyah, Kurdistan Region of Iraq.</p>
Altameemi, Arshed Fouad M., Al Buraimi University College, Sultanate of Oman
Assalmi, Akram S. F., Basra Oil Company-Administrative Body/Training and Development Department, Basra, Iraq.<br /><br />
Assamak, Bashar E., College of Administration and Economics, University of Mosul, Mosul, Iraq.
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