The journal of TANMIYAT AL-RAFIDAIN (TANRA) is published by the College of Administration and Economics/ University of Mosul, Nineveh – Mosul, Iraq. It is quarterly, an open-access and a double-blind peer reviewed journal. The journal publishes papers in two languages, English and Arabic, since 1979 covering research including economics, management, accounting, finance and management information systems.  The continuity of publication in TANRA, as a scientific academic forum, assures that it has gained the confidence of researchers and writers as a result of scientific sobriety and proper evaluation of the researches and articles’ concepts and ideas which are published in order to improve the economic, administrative, accounting, and financial reality targeted at the local, regional, and international levels. TANRA journal accepts all types of research, including original articles, review papers, and case studies in all fields of the administrative and economic colleges. In addition, it covers a wide range of contemporary and innovative concepts and ideas in the context of developments and innovations in global fields.   TANRA journal is an open-access journal. It publishes its editions and periodicals under the license of Creative Commons Attribution 4.0 International (CC-BY). The journal is using iThenticate to prevent plagiarism and to ensure the originality of the submitted manuscripts. It is indexed by the Iraq Academic Scientific Journals (IASJ). The article processing charge is USD 100 for the accepted submission.  The journal is not financially supported by any governmental or non-governmental organization. The journal aims to stimulate and expand discussions on concepts, ideas, and contemporary theories in various fields of economics, business administration, accounting, finance, and management information systems among researchers. The researchers are encouraged to develop their works (theoretical and empirical) in accordance with international standards for writing scientific research.