id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
abrj-567	Shihab, Waleed Khalid	The Role of Open Book Accounting and Blockchain Technology in Developing Cost Accounting Systems and Achieving Greater Transparency in Supply Chains – An Applied Study in Iraqi Airways	2025	12	.pdf	application/pdf	8459	502	35	Study Gap In spite of number of studies focusing on blockchain technology and its impact on accounting systems and cost management, few have sufficiently analyzed the application of open book accounting enhanced by blockchain and its impact on developing cost accounting systems and enhancing transparency in supply chains, especially in the aviation sector. According to this study seeks to bridge this gap by executing an applied study at Iraqi Airways, providing an extensive understanding of how blockchain supported open book accounting can improve cost accounting systems and improve transparency in supply chain management.	cache/abrj-567.pdf	txt/abrj-567.txt