I am Dr. Othman Abdul-Qadir Hama Amin Head of Accounting Technical Department at Technical College of Administration \ Sulaimani Polytechnic University SPU.

I am Assist Prof with a PhD Degree in(Accounting / Cost and Management Accounting) from University of Sulaimaniyah \ Administration and Economics College 2011.

Publications: I have ( ) Published Articles

You can reach me at :

Sulaimani Polytechnic University

College of Administration\Accounting Technical Department

My Research Interests: