Cover
Volume 7, Special Issue 6 (2026)

Published: October 25, 2026

Pages: 363-372

Research Article

The role of marketing tools in supporting and developing, control, and auditing units in organizations: An applied study in public and private organizations

Abstract

The contemporary business environment reflects a clear integration between administrative and cognitive sciences, where tools are increasingly intertwined to perform various economic activities. Marketing is considered one of the fundamental managerial functions responsible for transferring goods and services from producers to consumers through a variety of tools and techniques. This research focuses on modern marketing tools, including technological and informational techniques such as Barcode and Quick Response (QR) codes, as well as behavioral techniques such as Self-Marketing and Body Language. These tools contribute significantly to supporting and developing accounting and auditing processes by simplifying and accelerating accounting operations, reducing financial manipulation and fraud, automating accounting and auditing activities in line with global developments, detecting intentional and unintentional errors, and protecting consumer rights. Furthermore, these tools enhance organizational competitive advantage and help maintain market share in dynamic business environments. The study concludes that the integration of modern marketing tools with accounting systems improves the quality, accuracy, and reliability of financial reports, thereby supporting top management in making rational strategic decisions based on accurate and up-to-date information. In addition, the use of digital technologies contributes to reducing operational costs, improving economic efficiency, and enhancing overall organizational performance.

References

  1. Kotler, P.Keller, K. L. (2016). Marketing Management (15th ed.). Pearson.
  2. Laudon, K. C.Laudon, J. P. (2020). Management Information Systems: Managing the Digital Firm (16th ed.). Pearson.
  3. Romney, M. B.Steinbart, P. J. (2018). Accounting Information Systems (14th ed.). Pearson.
  4. Kaplan, R. S.Norton, D. P. (1996). The Balanced Scorecard: Translating Strategy into Action. Harvard Business School Press.
  5. Kotler, P., Kartajaya, H.Setiawan, I. (2017). Marketing 4.0: Moving from Traditional to Digital. Wiley.
  6. Chaffey, D.Ellis-Chadwick, F. (2019). Digital Marketing (7th ed.). Pearson.
  7. Davenport, T. H.Harris, J. G. (2017). Competing on Analytics: The New Science of Winning. Harvard Business Review Press.
  8. KPMG. (2021). The Future of Internal Audit in a Digital World. KPMG Insights Report.
  9. IFAC (International Federation of Accountants). (2020). International Standards on Auditing (ISA Handbook). IFAC Publications.
  10. Abdul-Kareem, A., Hassan, M.Al-Obaidi, S. (2020). Economic evaluation of crude oil refining: A case study of Iraq. Energy Economics, 92, 104947.
  11. Al-Ansari, N., Faraj, L.Hussein, T. (2021). Cost-benefit analysis of crude oil refining in Iraq. Energy Strategy Reviews, 37, 100711.
  12. Al-Kubaisi, A.,Mahdi, R. (2022). Crude oil refining and national value addition: An Iraqi perspective. Journal of Petroleum Science and Engineering, 208, 109274.
  13. Al-Obaidi, S., Abdul-Kareem, A.Kiani, B. (2020). Local refining and industrial development in Iraq: Economic implications. Applied Energy, 279, 115738.
  14. Amorin, K., Mensah, S.,Ofori, E. (2025). An assessment of the potential benefits of refining crude oil in Ghana. International Journal of Energy Research and Sustainability Management, 12(3), 45–61.
  15. Faraj, L., Hussein, T., Al-Khafaji, M. (2022). Refining capacity and national value addition: Quantitative assessment for Iraq. Journal of Cleaner Production, 370, 133580.
  16. Hegazy, A., Kiani, B.,Al-Obaidi, S. (2023). Enhancing economic value through crude oil refining: Evidence from the Middle East. Energy Reports, 9, 1472–1485.
  17. Hussein, T., Al-Khafaji, M.,Al-Ansari, N. (2022). Evaluating refinery efficiency and economic contribution in oil-rich economies. Journal of Petroleum Exploration and Production Technology, 12, 345–362.
  18. Kiani, B., Rahman, S.,Hegazy, A. (2021). Impact of local refining on economic growth in oil-dependent economies. Resources Policy, 70, 101920.
  19. Mekhdiev, R., Litvinyuk, Y., Burenina, T.,Pirverdieva, S. (2018). Integration of refining and petrochemical industries for added value creation: Global perspectives. Revista Espacios, 39(50), 5–20
  20. Asian Development Bank. (2022). Energy investment benchmarks and financial feasibility. Asian Development Bank.
  21. Basra Oil Company. (n.d.). Official website. Ministry of Oil, Republic of Iraq.
  22. BP. (2023). Statistical review of world energy 2023. BP plc.
  23. International Energy Agency. (2022). Oil refining and processing costs. IEA Publishing.
  24. International Energy Agency. (2023). World energy outlook 2023. IEA Publishing.
  25. International Monetary Fund. (2022). Iraq: Article IV consultation—Staff report. International Monetary Fund.
  26. Ministry of Oil of the Republic of Iraq. (n.d.). Official website.
  27. OPEC. (2023). Annual statistical bulletin 2023. Organization of the Petroleum Exporting Countries.
  28. State Organization for Marketing of Oil (SOMO). Official website.
  29. United Nations Industrial Development Organization. (2022). Industrial development report: The future of industrialization in a post-pandemic world. UNIDO.
  30. World Bank. (2023). Iraq economic monitor. World Bank Group.