Volume 7, Issue 3 (2026)
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Abstract
The study aimed to identify the impact of financial policy tools in achieving economic growth and to show the most important causes and factors of imbalances in the performance of financial policies in Sudan. The problem of the study was mainly represented in the financial imbalance represented by the deficit in the general budget resulting from the huge difference between public revenues and public expenditures, in addition to the ineffectiveness of financial policy tools, which led to an excessive expansion in printing more new money, and this led to a rise in the general level of prices (inflation), which was reflected in the slowdown in economic growth rates, The importance of the study stems from the urgent and pressing need to research this modern topic and the fact that its results and recommendations are of benefit to researchers, academics and decision-makers, The study followed the descriptive analytical approach, the historical approach, the inductive approach, and the statistical approach, The study came out with a number of results, the most important of which are: The results of estimating the autoregressive distributed lag (ARDL) model in the long run showed the existence of statistically significant relationships between GDP growth and each of taxes, public spending, and public debt. It became clear that both public revenues (taxes) and public spending have significant and positive effects on economic growth in the long run, The study presented a number of recommendations, including: the necessity of enhancing the growth of the gross domestic product and making it high and sustainable by increasing production and productivity of the economic sectors (agricultural, industrial, service) Expanding and diversifying the tax base to increase public revenues, meet the increase in public spending, and control and rationalize government spending so as not to create a large deficit in the general budget Public debt management is being pursued in two parallel directions: the first is to find optimal ways to repay the debt, while not resorting to indebtedness except when absolutely necessary, and the second is to reach the point of completion in accordance with the HIPC initiative.
Abstract
This study aims to examine the role of digital marketing, with its dimensions (communication through digital platforms, interactive participation, content marketing, search engine optimization, and academic platform marketing), in enhancing innovative promotion strategies, represented by its dimensions (innovative advertising, innovation in personal selling, innovation in sales promotion, and innovation in public relations) for scientific research, based on the perspectives of a sample of academics at the College of Science – Al-Nahrain University. The research addresses the main problem expressed as: What is the role of digital marketing in enhancing innovative promotion? The study employed the descriptive-analytical method to interpret the relationship between the variables, by collecting data through a questionnaire distributed to a sample of faculty members and postgraduate students totaling (258), and analyzing it using the statistical program SPSS v.25. The hypotheses, both main and sub, related to the correlation and impact relationships between the research variables were tested. The key findings of the study reveal a positive and statistically significant relationship between the dimensions of digital marketing and the dimensions of innovative promotion of scientific research, confirming that the use of digital tools contributes to increasing the level of dissemination and research impact.
Abstract
This study aims to highlight the role of digital leadership in enhancing the capabilities of hotel organizations to confront crises. The main objective of the study is to identify the extent and nature of the relationship between the independent variable (digital leadership) and the dependent variable (crisis management styles). The research problem emerged from the main question: "Is there an impact of digital leadership in hotel organizations on enhancing crisis management styles in five-star hotels in Basra Governorate?" A hypothetical model was presented to test the main and sub-hypotheses and to answer the research questions. The study field consists of five-star hotels, while the study population includes managers and employees of hotel organizations in Basra, represented by (Shams Al-Basra Hotel, Basra International Hotel, Horizon Hotel, and Grand Millennium Basra Hotel). A questionnaire was used as the data collection tool, distributed manually, and all forms were valid for analysis, with 40 completed forms. The descriptive-analytical approach was used to analyze the collected data, employing several statistical methods. The results of the study indicated that the results of the simple linear regression test for the second main hypothesis showed that the dimension with the greatest explanatory power for the changes occurring in the dependent variable (crisis management) is the digital guidance dimension, with an explanatory coefficient of (23.4%), followed by the digital insight dimension with an explanatory coefficient of (17.5%), and finally the digital competence dimension with an explanatory coefficient of (14.4%).
Abstract
This research aims to study the impact of information asymmetry on stock price forecasting within the context of the informational content of announcements from a sample of companies listed on the stock exchange. This is achieved by identifying companies that have distributed dividends for at least three consecutive years. Accordingly, the "event window" was employed, providing a systematic framework for studying stock movements on specific dates. This framework allows the companies in the research sample to understand how financial markets react to new information about the market under study. The focus is on the role of the event window in measuring informational content. This emphasis on the event window stems primarily from recent trends toward announcing earnings during after-market hours. It is also attributed to the lack of systematic research on the length of the event window, which is when the benefit derived from earnings information is at its maximum. The researchers used the Multiple regression test, the T-Test, and the Scenario style to test the research hypothesis, which led to the conclusion that financial returns are only achieved through the informational content of the profit distribution announcement, and that the maximum window for informational content includes only the day of trading of the announcement. This view reflects the event window that maximizes information related to profits by relying on the timing of profit announcements during non-trading hours versus trading hours.
Abstract
Inflation is closely associated with all macroeconomic outcomes, including investment. An increase in inflation affects investment spending, leading to its decline and pushing the economy into a state of disequilibrium. Based on officially recorded data and other factors influencing the investment environment, several elements contributed to rising inflation rates during the study period, which necessitated government intervention to reduce these rates and stabilize the economy under such conditions. Given that the Iraqi economy is a rentier economy primarily dependent on oil, this has led to fluctuations in investment and its reliance on both operational and investment expenditures. The importance of this research lies in demonstrating the impact of inflation on private investment, as well as analyzing data related to inflation and private investment. The data were obtained from the Central Statistical Organization. The study also emphasizes the adoption of policies that ensure control over inflation in order to promote economic development by providing a suitable investment environment during this critical phase of the Iraqi economy. The focus on private rather than public investment is due to the comprehensive nature of public investment across all sectors, which would expand the scope of the paper beyond its limits. Therefore, private investment was selected as a representative model, given that both types are affected by inflation. The aim of the research is to analyze and estimate the impact of inflation on investment in Iraq for the period (1990–2022) through the use of the SPSS program. A simple linear regression equation was estimated, confirming that inflation (independent variable X) has a negative effect on investment (dependent variable Y), which is consistent with economic theory. The research also aims to identify key measures through which the Iraqi economy can formulate policies and adopt necessary procedures to control inflation, as well as to provide an appropriate investment environment to attract both domestic and foreign investors. Several results were obtained, most notably the clear fluctuation in inflation rates, as shown in Table (1), due to the political events experienced by Iraq during the study period. This, in turn, led to fluctuations in private investment rates, as shown in Table (2). The study confirms that inflation is one of the most important determinants of private investment and must be addressed and mitigated in order to attract more investments, thereby promoting development and increasing economic growth rates in Iraq. As for the recommendations, the most important include implementing direct monitoring and adopting measures aimed at transforming open inflation into controlled inflation, in addition to curbing increases in prices and wages to reduce inflationary pressures and achieve balance between supply and demand. Furthermore, the study recommends encouraging investment by attracting both domestic and foreign investors. The research consists of three sections. The first section examines inflation through analysis and estimation of a simple linear model (OLS), where inflation rates are treated as the dependent variable and time as the independent variable using SPSS. The estimation results reveal clear fluctuations over the period (1990–2022) due to the events experienced by Iraq, as well as an inverse relationship between time and inflation. The second section addresses the analysis and estimation of a simple linear model for private investment, showing an inverse relationship between time and private investment. The third section studies the relationship between inflation and private investment through analysis and estimation, revealing an inverse relationship between inflation rates and private investment, which is consistent with economic theory and will be further clarified in subsequent sections. Inflation was selected among many variables affecting investment due to its strong connection with the living burdens borne by citizens.
Abstract
Given the importance of human capital in keeping pace with the rapid changes in the business environment, particularly those related to technological developments and their applications across various fields, including auditing and the need for professional performance to analyze data from audited institutions, there is a pressing need to identify and develop human capital based on the efficiency of artificial intelligence and its data analytics technologies. Accordingly, the current study aims to demonstrate the importance of human capital development and its significance in educational institutions. The study adopted a descriptive-analytical approach. The research population consisted of accounting employees at Al-Nahrain University in Baghdad Governorate, with a sample size of 55 respondents. The study reached the following conclusions: 1. Al-Nahrain University places considerable emphasis on developing human capital and demonstrates efficiency in using artificial intelligence applications for big data analysis. 2. Al-Nahrain University is efficient in utilizing artificial intelligence applications to analyze big data. The researcher recommends the following: 1. Increasing attention to human capital development, given its significant impact on the efficiency of using artificial intelligence applications in big data analysis. 2. Conducting further research on the impact of human capital development on the efficiency of big data analysis in auditing and electronic accounting practices.
Abstract
This study aims to examine the epistemic role of Integrated Reporting (IR) as an interactive platform for building trust between financial analysts and external auditors, through a comparative analysis between emerging markets listed in the MSCI Emerging Markets Index and developed markets under the OECD. Adopting a comparative empirical design, the study integrates structural quantitative modeling with interpretive reasoning to explore the dynamics linking Integrated Report Quality, Epistemic Trust, and Professional Evaluation Accuracy. The empirical findings reveal that Epistemic Trust acts as a full mediator between reporting quality and evaluation accuracy, indicating that the impact of high-quality integrated reports operates primarily through the trust they generate rather than through information volume alone. Comparative results show that the strength of these relationships depends on the institutional maturity of the market: developed markets exhibit stronger structural coherence and higher epistemic stability, whereas emerging markets remain in the process of developing dialogical trust. Overall, the study concludes that integrated reports achieve their true epistemic function only when read as communicative texts, blending disclosure with credibility, and metrics with meaning. This philosophical perspective reframes accounting as an ethical and epistemic dialogue, where numbers become a language of trust rather than mere measures of compliance.
Abstract
The research aimed to diagnose the factors influencing managers' intentions to adopt remote work practices and their impact on employees' psychological well-being at the Technological University. A descriptive methodology and linear regression analysis were used on a sample of 50 participants, including department heads, sections, and their assistants. Their opinions were surveyed through a questionnaire prepared for this purpose. The results showed that the managers at the Technological University demonstrated a clear willingness to adopt remote work practices. The research revealed that behavioral intention and social norms were the most influential factors in shaping managers' intentions to adopt remote work. The former reflects their positive conviction about the benefits of these practices, while the latter is related to the influence of employee expectations. Perceived behavioral control, which conveys the managers' confidence in employees' capabilities, was a supportive but less influential factor. The overall factors showed the highest impact, confirming their integrative interaction. Regarding the impact of these factors on employees' psychological well-being, the results indicated that general mental health was significantly affected by behavioral intention, as positive conviction enhances mental resilience. Job satisfaction was influenced by perceived behavioral control, as confidence in performance boosts feelings of appreciation. Social support was clearly affected by social norms through informal support networks among colleagues. Work-life balance was influenced by all the factors. Overall, employees' psychological well-being was strongly impacted by the total factors affecting managers' intentions, demonstrating that the overall intentions of managers are the strongest driver of employees' psychological well-being.
Abstract
The aim of this research is to assess the impact of electronic payments on increasing the volume of deposits in the Iraqi banking sector for the time period (January 2018 – September 2025), using an econometric analytical method that includes descriptive time-series analysis, and estimation of an Autoregressive Distributed Lag (ARDL) model. The study uses the indicators of mobile electronic payments and financial transactions processed via the retail payment system (IRPSI) as the independent variables, and the total deposits and current deposits as dependent variables, with the control variables being the money supply, inflation, and oil prices. The results show the gradual growth of the use of electronic payment instruments, especially in terms of the retail payment system, while mobile payments have a limited impact; current deposits are the most significant factor in total deposits. The estimates derived in ARDL show that there is no significant relationship between mobile payments and deposits in the short and long run, while retail payment system transactions have a significant and negative relationship due to its strong relationship with cash withdrawals, particularly cash withdrawals by government salary. The results shown in the control variables indicate that money supply and oil price are important factors in increasing deposits while inflation decreases current deposits because of the loss of purchasing power. Overall, the results indicate that while the electronic payment system is still evolving in Iraq, the use of cash remains at a high level, which necessitates further efforts to boost and reinforce the non-cash payment policy, increase financial and digital awareness, and strengthen the technical systems to promote the efficiency of electronic payment systems and their ability to contribute effectively to the mobilization of deposits within the banking sector.
Abstract
This research analyzes an important topic, namely how to address the phenomenon of unemployment and reduce its prevalence by attracting qualified individuals and raising the level of employment of the national workforce to appropriate productivity levels. Unemployment has begun to affect important sectors within the country due to its various repercussions, but addressing it cannot be done quickly; rather, it requires time and gradual measures. Iraq needs to create new job opportunities and attract qualified individuals and graduates from technical, engineering, medical, and other colleges, in order to stimulate the national economy as a whole. Today's world is witnessing many significant negative social impacts, including family disintegration and rising crime rates. To achieve economic balance and improve the quality of human life, sustained efforts should be made to create a supportive environment through education, continuous training, healthcare, and social protection networks. These measures can contribute to promoting economic growth and productivity, as well as innovation and creativity. This includes adopting strategic policies for talent management, harnessing the potential of young people, developing competencies, and aligning employees' skills to create coordination and coherence with the organization's objectives, while also improving the organizational environment.
Abstract
The research aims to clarify the type of relationship between the independent variable, organizational sense and its sub-dimensions (context, language, cognitive frameworks, organizational identity), and the dependent variable, self-directed learning and its sub-dimensions (readiness for self-learning, self-control, planning, practice), The research was conducted at the Administrative Technical College in Baghdad on a sample of (100) faculty and staff members of the college. The questionnaire was distributed as the main tool for collecting information to the research sample, and (92) questionnaires were returned and deemed valid for statistical analysis, On the practical side, a number of statistical methods were used, including (reliability and significance tests, coefficients of variation and determination, arithmetic mean, and the outputs of the SPSS V.25 program). One of the most prominent results obtained practically was the existence of a statistically significant positive effect, The main effect of the independent variable, organizational sense, and its sub-dimensions, on the respondent variable, self-directed learning, and its sub-dimensions, are as follows: The most prominent research recommendations are: Working to strengthen informal communication channels, enhance language clarity, and improve work contexts and organizational policies to cultivate organizational awareness, while also fostering self-directed learning and emotional regulation.
Abstract
The technological revolution and the rapid developments we are witnessing today, despite the numerous they provide, are accompanied by a wide range of ethical challenges that must be carefully considered within contemporary organizations-particularly the tax sector, which represents a key pillar of the national economy, Accordingly, this study sought to the examine impact of the electronic environment on business ethics. A descriptive-analytical methodology was employed to describe the status of the variables and analyze the statistical procedures. The research, aimed to assess the current electronic environment within the General Authority and to evaluate the extent to which business ethics are influenced by modern technologies. To achieve this, the researcher selected a sample of (40) participants from the General Tax Authority, including general directors, departments directors, and heads of divisions and branches, in order to test the study’s hypothesis, which posits the existence of a statistically significant relationship between the electronic environment and business ethics at the level of (individuals, activities, leadership). The importance from the study stems from the growing significance of modern technologies and their implications of business ethics, the findings revealed a statistically significant impact of the electronic environment on business ethics, the study also presented several the most prominent of which is to need to enhance public awareness regarding business ethics, and to ensure the fair distribution and equitable use of electronic technologies in order mitigate their negative effects.
Abstract
This research aims to clarify the extent of practicing organizational silence among employees in private colleges and universities in Baghdad. In order to achieve this, the questionnaire was used as a main tool for data collection, as the sample reached (108) employees. The research reached a set of conclusions and recommendations. Among the most important conclusions, the responses of the research sample showed a weak level of organizational silence in private colleges and universities, with the exception of the first dimension, which reflected the presence of Apprehension among employees of the profession, due to the fear of negative reactions of the senior management, which employees see as having harmful effects for them. Among the most important recommendations is the necessity of maintaining the organizational climate generally prevailing in private colleges and universities and trying to strengthen them in order to avoid the excessive appearance of organizational silence, and to support the initiative spirit among employees, and adopt this as part of the management philosophy.
Abstract
The Iraqi economy relies entirely on oil revenues to meet its needs and plans, highlighting the precariousness of the situation should global oil prices decline for political and economic reasons. Given that oil is a finite resource, it is imperative to pursue economic diversification and leverage all economic sectors as the cornerstone and driving force for building a robust economy and achieving comprehensive development. This necessitates good governance in implementing economic reform programs and exploring strategic alternatives to achieve economic growth. The Iraqi economy possesses alternatives and opportunities for economic diversification and various sources of income. However, it has not fully utilized its diverse natural and agricultural resources, which are crucial for supporting economic growth. Development is not merely about frameworks, institutions, and aspirations; it requires political, economic, social, and cultural prerequisites that must be organized and updated in a gradual and practical manner. It also necessitates addressing internal and external challenges that interact with evolving societal changes. This requires awareness and determination to achieve the desired goals through investment spending, increased productivity, and ultimately, a higher gross national product.
Abstract
Digital markets have undergone significant transformations, creating opportunities for growth but also presenting challenges related to the reliability of information and the emergence of "information manipulation" practices that negatively impact investors' decisions. This research aims to analyze the role of financial accounting in mitigating this phenomenon by highlighting the relationship between the quality of accounting information and the level of transparency in digital markets. The study adopted a descriptive-analytical approach to review previous literature, alongside a survey method through a questionnaire distributed to a sample of 112 individuals, including accountants, auditors, and investors. The research focused on specialized tools and techniques in digital financial accounting, such as the implementation of International Financial Reporting Standards (IFRS), which aim to standardize and regulate financial disclosure globally. The study also addressed electronic accounting information systems, relying on cloud-based software like QuickBooks and Xero, which help improve financial transparency and facilitate precise tracking of financial transactions. Additionally, the study emphasized the role of external independent auditing, which contributes to ensuring the credibility of financial data and reducing manipulation, as well as the importance of corporate governance through the application of strict rules to ensure transparent financial disclosure, thereby enhancing trust in digital markets. The results revealed a noticeable prevalence of information manipulation in digital markets, such as inflated indicators and exaggerated advertisements. The study also found a statistically significant inverse relationship between the quality of accounting information and information manipulation, where the application of international standards, electronic accounting systems, external auditing, and corporate governance significantly contribute to reducing manipulation and enhancing the reliability of information.