Volume 7, Issue 2 (2026)

Abstract

تُعدّ مشكلة النفايات من أبرز التحديات البيئية التي تواجه المجتمعات المعاصرة نتيجة النمو السكاني والتوسع الحضري والتطور الصناعي. وقد برزت ثقافة تدوير النفايات كأحد الحلول الفعالة لتحقيق الاستدامة البيئية من خلال تقليل التلوث والمحافظة على الموارد الطبيعية وتحقيق التنمية المستدامة.

Abstract

This study primarily aims to investigate the effect of strategic control on achieving advanced levels of strategic success, with a focus on exploring the degree of strategic control implementation in the Jordanian banking sector. Furthermore, this study intends to provide a comprehensive vision encompassing the key factors that contribute to achieving strategic objectives, in order to address the emerging challenges in the banking business environment. The study population consisted of all Jordanian commercial banks registered with the Association of Banks in Jordan, numbering (12) banks for the year 2025. To achieve the study objectives, data were collected using a questionnaire specifically designed for this purpose. A total of (244) questionnaires were distributed to employees in Jordanian commercial banks, including both general staff and senior management personnel such as managers, deputy managers, assistant managers, and department heads. Of these, (191) questionnaires were returned, with (184) deemed valid for analysis. For the purpose of data analysis and hypothesis testing, the Statistical Package for the Social Sciences (SPSS.V.23) was utilized.

This study concluded with several key findings, the most important of which was the presence of a positive and significant effect of strategic control on achieving strategic success in Jordanian commercial banks. Additionally, the study results demonstrated a high degree of strategic control implementation in Jordanian commercial banks from the perspective of their employees.

      Based on these findings, the study recommends that the relevant departments in Jordanian commercial banks prioritize strategic control as an essential tool for predicting risks and identifying improvement opportunities by enhancing internal and external monitoring mechanisms to ensure long-term performance sustainability and strategic success.

Abstract

This study aimed to examine the impact of applying the Blue Ocean Strategy on enhancing the competitive advantage of Abu Shamala and Abu Dan General Contracting Company in the Gaza Strip. The independent variable was the Blue Ocean Strategy with its four dimensions (elimination, reduction, raise, and creation), while the dependent variable was the enhancement of competitive advantage. The research addressed the extent to which the strategy contributes to strengthening the company’s competitiveness amid the challenges facing the local construction sector. The entire company staff (30 employees) participated in the study through a comprehensive survey, achieving a 100% response rate. Using a descriptive analytical approach and SPSS statistical tools—including means, standard deviations, T-test, one-way ANOVA, and multiple regression analysis—the results indicated a very high application level of the Blue Ocean Strategy (84.8%) and a similarly high level of competitive advantage (84.2%). Statistically significant relationships were found between the dimensions of elimination, raise, and creation and the competitive advantage, with the creation dimension having a direct significant effect. No significant differences appeared in respondents’ assessments of the strategy based on gender, age, qualification, or job title, while differences were significant for specialization and experience, favoring administrative and financial specializations and those with over nine years of experience. Regarding competitive advantage, no differences were observed by gender, age, or job title, but significant differences existed by educational level (favoring those with a high school education or less), specialization, and experience (favoring administrative and financial fields and those with 3–6 years or over 9 years of experience). The study recommended adopting the Blue Ocean Strategy as a permanent management approach, focusing especially on the creation dimension, and enhancing institutional innovation by empowering and training employees.

Abstract

Th The research paper aims to test the extent of the impact of bonuses granted to board members on the profitability of companies measured by the rate of return on assets and the rate of return on equity. A sample of companies listed on the Gulf Stock Exchange, including the Iraq Stock Exchange, was used for the period (2015-2022). The descriptive and analytical approach was used for the data and information contained in the reports and statements of the companies in the research paper sample. Ready-made software, including Excel 2010 and STATA, was also used to test the research hypotheses, answer the research paper’s problem questions, and reach the objectives. The research hypotheses were tested through the use of the approved multiple regression model (panel data). The research paper concluded the importance of bonuses granted to employees at various administrative levels. There is also a group of mechanisms that enhance the profitability of companies. On the analytical side, it was found that there is a statistically significant correlation between bonuses granted to board members and the rate of return on assets. The same is true for the relationship between board members’ bonuses and the rate of return on equity. It was also a positive and significant correlation. Significant, but not strong. It also appears that board bonuses have a negative impact on the return on assets, and that board bonuses (RV) have an insignificant negative impact on the profitability variable, represented by return on equity (DV12).

Abstract

This research aims to highlight the role of human resource training in improving productivity within the animal wealth sector. The theoretical aspect of the research addresses the topic of human resource training as an independent variable, and artificial insemination/animal wealth department as a dependent variable, with 70 employees.

A questionnaire was used as a data collection tool and distributed to the research sample of employees. It contained a set of questions for the research variables, formulated according to a five-point Likert scale, for employees to answer. The data was analyzed using simple linear regression and Pearson correlation coefficient via SPSS V24 software to determine the nature and type of correlation and the impact between the studied variables.

Abstract

This study aimed to analyze the level of digital readiness and managerial perception of artificial intelligence applications in Jordan's five-star classified hotels. The study employed a descriptive-analytical approach and was applied to a sample of 342 managers and employees from 28 five-star hotels in Amman, Aqaba, and Petra. The results revealed that the level of digital readiness was moderate (3.42), while managerial perception was high (4.18). The findings also demonstrated a strong positive correlation (r=0.742, p<0.001) between digital readiness and managerial perception of artificial intelligence.

The contribution of this study lies in providing a comprehensive scientific framework that links digital transformation capabilities with hotel innovation through exploring the role of managerial perception as a critical factor in accelerating the adoption of artificial intelligence technologies. Furthermore, the study contributes to bridging the research gap in Arabic literature by presenting empirical evidence on the reality of Jordanian hospitality, thereby providing decision-makers and managers with a foundation for developing more sustainable digital strategies capable of enhancing competitive advantage.

The study recommends the necessity of investing in human capital and developing supportive national digital policies to accelerate digital transformation in the sector. Additionally, the study recommended developing comprehensive strategies to enhance digital readiness and build managerial capabilities in the field of artificial intelligence, with emphasis on investing in human capital.

Abstract

This research aims to provide a theoretical and applied framework for employing machine learning algorithms in management accounting and costing systems.

The research focuses on the importance of improving resource consumption monitoring, accurately tracking cost behavior, identifying unutilized energy, and supporting decision-making through historical data analysis to enhance the accuracy of production reports.

To achieve the research objective, a descriptive approach was adopted, drawing on available studies. A field study was also used, using a questionnaire to collect data from the research sample (the Electrical Cables and Wires Factory - Ur General Company).

The research also reached a number of conclusions, most notably that employing machine learning algorithms contributes to improving the prediction of quantitative resource consumption, which helps detect deviations and identify their potential causes, and enhances the accuracy and comprehensiveness of production reports.

The research concluded with a set of recommendations, most notably the need to establish an integrated data management system that includes operational data processing to provide real-time solutions and alternatives that contribute to supporting decision-making related to rationalizing resource consumption.

Abstract

The purpose of this study is to look into how internal control and auditing procedures affect financial performance in state-owned firms.

The study focuses on the function of these technologies in increasing financial transparency, lowering financial risks, and optimizing resource allocation in public sector organizations. It also investigates the importance of internal audits in discovering errors and financial manipulation, as well as the obstacles associated with adopting these systems in the public sector. The primary premise of this study is that efficient implementation of internal control and auditing systems improves financial performance in state-owned firms by increasing transparency, lowering financial risks, and achieving better resource allocation. A descriptive analytical technique was utilized to collect qualitative and quantitative data from financial managers and internal auditors in state-owned firms using questionnaires and interviews. In addition, financial data and yearly reports were examined to identify the relationship between internal control and auditing systems and financial results. The research hypothesis was supported using statistical tools such as variance analysis and correlation analysis. One of the research's primary results is that effective use of internal control and auditing systems improves financial performance by increasing transparency, minimizing financial errors, and optimizing resource allocations. Furthermore, senior management's backing is vital to these systems' success. The research's crucial direction is to improve and develop internal control and auditing systems in state-owned firms by offering ongoing staff training and implementing new technologies to improve these systems' performance. Beyond that, complete support from top management should be ensured in order to assure the achievement of financial goals and the elimination of operational financial risks.

Abstract

The study aims to evaluate the banking stability achieved by Rafidain bank based on banking stability indicators, the reality of the use of financial technology, and the extent to which the latter is reflected in its banking performance.To achieve this goal, deductive approach and its cognitive implications were relied upon through the use of the descriptive analytical method, which analyzed the financial date of Rafidain Bank and the Statistical reports and publications issued by the central Bank of Iraq, along with an exploratory analysis of the application of technology in Rafidain Bank,Accordingly, it was concluded  that the weak use of financial technology in Rafidain Bank increased the possibility of  being exposed to finacial crises that would shake its banking stability,this requires the Central bank and the relevant authorities to work on contracting with international companies that will help introduce financial technology into the bank, which will facilitate banking financial services and support its growth and stability.

Abstract

Given the growing public debt burden and the volatility of global oil prices — the primary source of budget revenues — this study examines the economic impact of public debt on sustainable development in Iraq from 1990 to 2022. Using modern econometric models and quarterly time series data, the research analyzes the relationship between domestic and external public debt, economic growth, and sustainable development.

The study aims to identify the short- and long-term effects of public debt on growth and sustainability and clarify how oil price volatility affects this relationship. The results indicate that domestic debt has a less negative impact than external debt. While external debt supports expenditures in the short term, it increases long-term risks due to repayment obligations. The results also indicate weak links between high debt and sustainable development outcomes, reflecting the inefficient use of borrowed resources. Heavy reliance on oil revenues exacerbates the economy's vulnerability to external shocks. The study concluded with a set of recommendations: adopt wise debt management strategies; direct borrowing toward productive and developmental sectors; enhance transparency and institutional efficiency; diversify the economy to reduce dependence on oil; and cooperate with international financial institutions to design debt sustainability policies consistent with the Sustainable Development Goals.

Abstract

The study aims to achieve several objectives, the most important of which is to analyze the nature of the financing behavior adopted by business companies, by measuring the impact of financing behavior—represented by short-term debt, common stock, and retained earnings—on Economic Value Added (EVA) using the EVA model for a selected sample of business companies listed on the Iraq Stock Exchange during the period from 2005 to 2024. The study relied on the descriptive-analytical approach to present the theoretical and analytical aspects of the research variables, and the quantitative approach to test the research hypotheses in order to address the research problem, which revolves around the question: To what extent does financing behavior affect the Economic Value Added of industrial companies listed on the Iraq Stock Exchange? The study assumes a main hypothesis positing the existence of a statistically significant impact of financing behavior on the economic value of industrial companies. To test the research hypotheses, time series data and multiple linear regression analysis were employed. The results revealed a statistically significant negative impact of common stock financing on Economic Value Added, a statistically significant positive impact of retained earnings financing on Economic Value Added, and no significant impact of short-term financing on Economic Value Added.

The study concludes with a set of recommendations for financial decision-makers in the business companies of the study sample to help enhance their economic value, including: adopting an effective financing policy that ensures the optimal use of shares as a financing tool, achieving a balance between equity financing and debt financing.

Abstract

This study examines the relationship between financial liberalization policy and its impact on economic growth in Iraq, spanning the Period 2004-2023. Drawing on a combination of time-series econometric analysis and policy review, the research examines key dimensions of liberalization, including interest rate deregulation, capital account openness, and banking sector reform. The findings reveal a nuanced relationship: a long-term, positive relationship between the indicators (the basic interest rate, the ratio of domestic credit provided to the private sector to GDP, and inflation) and GDP in Iraq during the study period. Meanwhile, the long-term relationship was negative, as indicated by the ratio of foreign direct investment to GDP. Therefore, Iraq's economic policy needs to promote greater liberalization of foreign direct investment. It is also important to adopt a balanced monetary policy that helps control inflation rates and interest rates, thus activating its positive role in financial liberalization policy 

Abstract

       This study aims to present a proposed model for examining compliance with International Accounting Standard IAS 34 related to interim financial reports, in light of the requirements of the International Standard on Review of Interim Reports (ISRE 2410). The research relies on a comparative analysis of the requirements of the two standards to identify similarities in requirements as a prelude to designing the audit and review procedures required by external auditors. Based on the above, the first practical aspect was conducted by designing an examination form to determine the level of compliance with the requirements of IAS 34 and designing audit opinions and reviewing the requirements for preparing interim reports. The second practical aspect was the design of a questionnaire containing three sections related to ISA 34 and ISAE 2410. The primary conclusions indicate that a proposed model for assessing compliance with IAS 34, grounded in international auditing standards, improves the accuracy and transparency of interim financial reports while diminishing the variance in audit and review methodologies between external auditors and economic entities. Interim financial reports are not subject to external audit and review, as is the case with annual financial reports. Rather, the review is limited to a limited scope that is not binding on the units, and an opinion is not expressed in the audit report. Attention should be paid to including all detailed information in interim reports, as is the case with annual reports. The most prominent recommendations were to subject interim financial reports to audit and review, as well as to express a neutral technical opinion on the results obtained. It is necessary to develop specialized training programs for external auditors to implement interim review procedures in accordance with ISRE 2410 using the proposed model.

Abstract

Branding is a vital means of product identification and represents a fundamental aspect of marketing, distinguishing a company's products from those of its competitors and conferring a competitive advantage. This study aims to assess the extent to which Iraqi retail stores (BIG) value branding and their employees' awareness of its importance in achieving superiority and competitiveness. The study adopted a descriptive analytical approach, and data was collected through a random survey of 1,087 merchants in Baghdad. Statistical analysis was used (SPSS V.24). The results revealed a strong, positive relationship between branding and the dimensions of competitive advantage (cost, quality, flexibility), while the relationship was weak with the delivery dimension. The added value of the study lies in its focus on the variables of branding and competitive advantage, offering practical contributions to how to invest in branding to enhance competitive advantage and increase profits. This positively impacts the stores' positioning and ability to achieve goals in a competitive market.    

Abstract

As the stock market becomes increasingly important as a primary driver of economic development, understanding the fundamentals that influence the development of these markets becomes crucial. This topic provides a comprehensive review of the basic foundations of the stock market, with a focus on market models in Jordan and Iraq. It explains the impact of economic, political and legislative stability on the attractiveness of investments and investor confidence in the market stressing the importance of understanding investor culture and its impact on investment decision making, in light of the current economic transformations.

Due to the fluctuations experienced by the stock market in Iraq as a result of the economic and political conditions in the country, the prices of stocks and bonds vary constantly between high and low, and this greatly affects economic activity there. This topic aims to explain the state of the stock market in Iraq, explain the basic foundations on which this market must be based, and compare it with the stock market in Jordan.

It is clear that the economic environment reflects economic policy and the factors affecting it. As the state of the economy in the country greatly affects the stock market, the presence of a stable economic environment increases confidence among investor and traders in the market, and the culture of investors and their understanding of financial risks and investment opportunities is affected by the economic environment.

Political stability gives internal and external investments confidence to invest in the financial market, while political turmoil can lead to a decline in confidence and a reduction in investment, providing a stable security environment in the stock market in Iraq leads to a noticeable development in its laws and regulations.

Abstract

This research examines the economic impact of geopolitical crises on international trade by analyzing changes in trade flows and strategic commodity prices during the period 2008–2023. The study relies on data from the World Bank, the World Trade Organization (WTO), and SESRIC, employing multiple econometric models including Ordinary Least Squares (OLS), Difference-in-Differences (DiD), and the Generalized Method of Moments (GMM). The findings reveal that geopolitical crises such as economic sanctions, wars, and the COVID-19 pandemic had a significant negative effect on global trade flows, accompanied by sharp increases in oil, wheat, and natural gas prices. The study concludes that strong economic blocs, such as BRICS and the European Union, have played a crucial role in mitigating these negative effects, highlighting the importance of economic integration in addressing global disruptions.     

Abstract

The study addresses the nature of the intertwined and integrated relationship between the organizational health of business organizations in the Iraqi tourism sector and strategic immunity, according to what these variables witness from the emergence of artificial intelligence with its capabilities and driving powers in supporting the organizational environment to predict potential risks and challenges during future periods, as well as increasing the level of transparency in the business environment and improving the integration of artificial intelligence in the organizational circle, starting from planning and passing through describing the nature of internal processes, reaching the achievement of targeted institutional goals. Thus, the three variables: artificial intelligence, strategic immunity, and organizational health are no longer just individual concepts, but have become institutionalized strategic tools prepared for the future.

One of the most important determinants of the current study lies in addressing an underexplored research area. To the best of our knowledge, there is a notable scarcity of prior studies that integrate strategic immunity, organizational health, artificial intelligence, and organizational culture within a unified framework. Existing Arab and international studies tend to examine these dimensions separately, rather than as interconnected drivers of digital organizational resilience.