faeq hussein, R. and Ahmed Muhammed , A. 2025. The Extent of the Possibility of Using the Balanced Scorecard and Its Reflection in Improving Financial Performance in the Hotel and Tourism Sector: An Exploratory Study of a Sample of Hotels in Sulaymaniyah Governorate - Kurdistan, Iraq. Iraqi Journal for Administrative Sciences. 21, 85 (Sep. 2025), 1–16. DOI:https://doi.org/10.71207/ijas.v21i85.4267.