Hassan, Z., & 		Tamimi, S.
(2026).
 The Impact of Management Control Systems on the Financial Performance of Companies in Light of Institutional Factors: An Empirical Study on a Sample of Non-Financial Companies Listed on the Iraqi and Kuwaiti Stock Exchanges.
<em>NIU Journal Of Management Sciences, 12</em>(2), 149-161.
doi:10.58709/niujms.v12i2.2594