Author Details

Hama Saeed, Vian Sulaiman, <p>Department of Management and Accounting, Faculty of Humanities and social science, Koya University, Koya KOY45, Kurdistan Region – F.R. Iraq.</p><p>Department of Accounting, Collage of Finance and Administrative Sciences, Knowledge University, Kurdista, Iraq




ICME is organised by the Faculty of Mechanical and Manufacturing Engineering, UTHM