Volume 7, Issue 1 (2026)

Abstract

يعد التحول الرقمي من أهم المحركات التي أعادت تشكيل بيئة الأعمال في الاقتصاد المعاصر، حيث أسهمت التقنيات الرقمية في خلق فرص جديدة لرواد الأعمال لتأسيس مشاريع مبتكرة وتقديم منتجات وخدمات بطرق أكثر كفاءة ومرونة. وفي هذا السياق، أصبحت ريادة الأعمال مرتبطة ارتباطاً وثيقاً بالتكنولوجيا الرقمية، مما أدى إلى ظهور نماذج أعمال جديدة تعتمد على الابتكار والسرعة في الاستجابة لمتطلبات السوق.

تشير ريادة الأعمال إلى عملية إنشاء وتطوير مشاريع جديدة تعتمد على الابتكار وتحمل المخاطر بهدف تحقيق قيمة اقتصادية واجتماعية. ويتميز رائد الأعمال بالقدرة على استثمار الفرص وتحويل الأفكار إلى مشاريع ناجحة تسهم في خلق فرص العمل وتحفيز النمو الاقتصادي.

أما التحول الرقمي فهو هو عملية دمج التقنيات الرقمية في مختلف الأنشطة الاقتصادية والإدارية، بما يؤدي إلى تغيير جذري في طريقة عمل المؤسسات وتقديم الخدمات. ويشمل ذلك استخدام التقنيات الحديثة مثل الذكاء الاصطناعي، الحوسبة السحابية، تحليل البيانات الضخمة، والتجارة الإلكترونية.

Abstract

The research aims to identify the role and procedures of external auditing in developing and enhancing the work of internal control in governmental institutions. It also seeks to determine the extent to which the adherence of government units to internal control components according to COSO contributes to strengthening their effectiveness. Furthermore, it explores the role of the external auditor in examining and evaluating internal control within governmental units and the extent to which external auditing relies on it.

To achieve the research objective, questionnaire data were analyzed using statistical methods, specifically Factor Analysis, to determine the relative importance of each factor. Weighted data were then obtained based on the importance determined by factor analysis, followed by structural equation modeling (SEM) analysis, incorporating the mediator variable (internal control components according to COSO).

The research population was defined as the Federal Board of Supreme Audit employees working in the Ministry of Electricity under the Iraqi Federal Financial Supervisory Board. The research sample was limited to a governmental unit subject to the audit of the research population, specifically the headquarters of the Iraqi Ministry of Electricity, due to the availability of the necessary data and their cooperation in scientific research.

The theoretical part of the research relied on collecting data from books, articles, theses, dissertations, scientific studies, and all research related to the topic, whether in Arabic or English, as well as online resources. The practical part depended on creating a questionnaire distributed to the sample individuals.

The research reached several conclusions, the most notable being the lack of awareness among government units and their staff, especially the sample, regarding professional publications related to internal control, such as international and local auditing standards. It also highlighted the failure to keep up with guidelines issued by the Federal Financial Supervisory Board (e.g., the 2007 Internal Audit Units Guidance Manual, Audit Manual No. 4, and the 2024 Internal Control Manual). This was confirmed by practical findings, where respondents agreed on the existence of a relationship and influence between external auditing and the effectiveness of internal control. This influence could be negative if external auditors fail to develop and update audit mechanisms. Additionally, relying on COSO internal control components in external auditing helps enhance the effectiveness of internal control, as shown by the analysis results, especially with the presence of the mediator variable. However, the lack of knowledge about these components has led to weak attention to internal control elements, ultimately weakening internal control in public sector units.

Among the key recommendations of the research is the need to familiarize employees within the unit with professional publications related to internal control, particularly the 2024 Internal Control Manual issued by the Federal Financial Supervisory Board. This manual emphasizes the importance of adhering to internal control components and principles and their impact on enhancing the effectiveness of internal control. This can be achieved through seminars, workshops, and conferences conducted by specialists, in addition to those organized by the Federal Financial Supervisory Board. Furthermore, it is essential to distribute all professional publications related to internal control to employees for review and awareness of their key provisions.

Abstract

The research aims to reach the optimal management of water resources in the city of Baghdad by using the Analytic Hierachy Process - AHP, which is one of the effective methods of supporting the process of making multiple decisions. Baghdad faces many challenges related to the water sector, including a lack of water quantities available, water deterioration, institutional and administrative challenges. The research follows a comprehensive scientific methodology that begins to determine the problem, and set clear goals related to improving the effectiveness and efficiency of water management and ensuring its sustainability. Where an analytical model is built with the use of (AHP) analysis, which includes defining the main goal of (optimal water management), standards of evaluation (water pricing, awareness and aqueous education, systems and water standards, legislation and water laws, water losses), and possible alternatives (improving infrastructure Rationalizing water use). The data was collected through a questionnaire for the competent authorities and experts in the water sector exclusively. Through the AHP (AHP) application, both standards as well as alternatives and arrangement were analyzed based on the relative weights of each standard. The results show the possibility of using (AHP) to direct specialists and decision makers towards choosing sustainable and effective solutions to address water issues.

 And highlighting the results of the research was the possibility of access to the optimal water management in the city of Baghdad, by formulating a comprehensive water management approach by adopting a strategy to integrate school standards and alternatives, and set a maximum priority for the application of rationalization of water use as an implementable option and the first step to achieve a sustainable water resource, which supports Achieving efficiency of water resources optimall.

With the presence of practical recommendations that are applicable, most notably promoting the rationalization of water use through a comprehensive work for both water legislation and awareness of users of the importance of water, as well as the need for water pricing to estimate the value of water as an important resource. The research is expected to improve the management of water resources in Baghdad, and it can also constitute an applicable model in other cities facing similar challenges.   

Abstract

This study aimed to shed light on compliance auditing and the risks associated with non-compliance, while demonstrating the impact of compliance auditing on the quality of accounting information contained in the financial statements, applied to a sample of Iraqi banks listed on the Iraq Stock Exchange. The study also addressed the concept of compliance auditing as one of the branches of modern auditing that focuses on verifying institutions' compliance with laws, standards, and regulations, and its role in enhancing transparency, credibility, and improving the quality of accounting information. This study was based on the hypothesis that fulfilling compliance auditing requirements in the correct and proper manner by audit committees can result in a set of distinct benefits, including expressing a neutral professional opinion on ensuring the level of quality of accounting information for entities subject to auditing that meets the requirements of a wide range of investors. The study problem was embodied through a set of questions, including (Do economic units operating in the local environment seek to adopt compliance auditing practices for their financial statements and statements? Do economic units operating in the local environment realize the role that compliance auditing practices play in improving the image of the auditing profession for a wide range of investors? Does adherence to compliance auditing practices affect ensuring a certain level of quality of accounting information for entities subject to auditing, especially in an environment where the importance of transparency and financial accountability increases? In order to achieve the objectives of the study and examine and test its hypothesis, the study adopted the descriptive analytical approach. By constructing and formulating a questionnaire form that was distributed to the study sample consisting of a group of auditors, compliance monitors and financial accountants working in the banking sector, and then analyzing the study data through the use of a number of statistical means and methods.

The study reached a set of conclusions, the most important of which is that there is an important role for compliance auditing in enhancing the quality of accounting information, and there is a statistically significant moral effect of compliance auditing on the quality of accounting information in its dimensions.

The study also recommended the need for continuous assessment of the extent of banks' compliance with laws and standards, and the application of effective internal control systems that support compliance auditing tasks and ensure early detection of any violations, and the development of proactive plans to avoid financial and legal risks associated with non-compliance.

Abstract

The categorization of higher education institutions is a contemporary and significant issue that attracts considerable attention, particularly among non-governmental institutions. In the context of Iraqi private universities, which operate in a challenging environment, achieving appropriate university classifications presents numerous difficulties. Therefore, it is essential to take these factors into account when evaluating these institutions.

The researcher conducted a study involving a sample of 280 individuals occupying positions such as dean, associate dean, or department head. To gather data, interviews served as the primary method of data collection. Additionally, efforts were made to incorporate insights from recent graduates, international recruiters, and various websites dedicated to university students and staff. This approach aimed to ensure the accuracy of the data collected and to validate the standards employed in the study.

The investigation yielded several significant findings. Notably, the marketing efforts of Iraqi private universities play a critical role in enhancing both their local and global rankings. The study concluded that these universities can improve their standings in both local and international rankings by implementing strategies that enhance their online presence while ensuring high levels of satisfaction among graduates and employers.

Abstract

The research aims to bring together work offices and adjust certain machine and system settings and their relationship to security elements to ensure the quality of integration services in the field. We investigated the following hypothesis: "There is no significant correlation or influence between the application of the International Auditing Standard (ISA220) and its validity."

The researchers prepared the practical aspect of the research by distributing (98) questionnaires to a number of auditors in private audit offices and companies, in order to determine the extent of the relationship and impact achieved by the policies and procedures of the quality control standard in enhancing competitive advantage. One of the most prominent conclusions is that the adoption of the ISA 220 standard by audit offices represents a key factor in achieving competitive advantage, as it contributes to raising the level of audit quality and reducing risks.

Abstract

As a result of the great importance that companies attach to the internal control system, as this system takes a major role in implementing their operations in an organized and practical manner, leading to the optimal exploitation of available resources, and as a result of what Six Sigma has proven to be a methodology that helps companies provide services free of defects and meets the requirements of those who benefit from those services. Accordingly, this research aims to measure the extent to which the Six Sigma methodology can be used as an internal control system to improve the quality of internal audit. To achieve this, the researcher used the inductive statistical approach by designing a questionnaire using (Google Forms) and distributing it electronically to the research sample, which was selected using a deliberate (intentional) sample consisting of employees from the (Financial Affairs, Audit and Internal Control) departments at the General Company for Fertilizer Industries - Southern Region. and among the most important results that this research produced are, designing elements of the internal control system using Six Sigma methodology indicators leads to achieving the dimensions of sustainable development, As well as the need to educate employees in the relevant departments about the objective’s that management seeks to achieve using the Six Sigma methodology as an internal control system.

Abstract

The current study aimed to uncover the influence relationship between the independent variable (emotional contagion) and the dependent variable (team effectiveness). This was achieved by understanding the conceptual framework of these variables and determining their level of availability at Al-Furat Al-Awsat Hospital. This was done based on the theory of emotional contagion and the team effectiveness model to explain the relationship between these variables. The research problem was represented by the need to understand the extent to which the spread of positive and negative emotions, represented by the dimensions of emotional contagion (sadness, happiness, anger, love, fear), affects the overall performance of work teams, their effectiveness, and the achievement of their goals. Although previous research has addressed this topic, most of it focused on Western work environments or neglected to study the integrated impact of all dimensions of emotional contagion on team effectiveness, creating a research gap that this study sought to fill. The descriptive analytical approach was adopted as the basic research methodology by describing the intellectual contents of the research variables. The questionnaire was used as the main tool for data collection. A sample of medical and administrative cadres in the hospital was selected as the research sample. The total sample size was (223) individuals. Their data were collected through two methods: the first was by distributing the questionnaire electronically to (122) individuals, and the second was by distributing it manually to (101) hospital workers. Both (Excel) and (JASP v.19) programs were adopted in the statistical analysis. The results indicated the acceptance of the first main hypothesis, which states that there is a statistically significant effect of emotional contagion at the overall level on the effectiveness of work teams. The results also showed the acceptance of the second main hypothesis at the level of the dimensions of emotional contagion, as the effect of the two dimensions (sadness and anger) was negative, while the dimensions of happiness, love and fear had a positive effect on the effectiveness of work teams

Abstract

This study aims to examine the nature of the relationship between deposit structure and financial recovery in commercial banks. The sample consisted of ten Iraqi commercial banks during the period 2014–2023, and the Ordinary Least Squares (OLS) method was applied to analyze the relationship and effects among the study variables. The findings reveal that the deposit structure has a significant impact on several financial recovery indicators, namely return on equity (ROE), return on assets (ROA), capital adequacy ratio (CAR), and non-performing loans (NPL). The results further indicate that both savings deposits and time deposits exerted a negative effect on ROA, reflecting the limited ability of Iraqi banks to allocate depositors’ funds efficiently and generate adequate returns. Conversely, time deposits showed a clear positive impact on ROE. In addition, all types of deposits were found to have a positive and significant effect on both NPL and CAR, suggesting that growth in deposits increases lending activities and profitability, while also being associated with higher levels of non-performing loans. The significance of this study stems from the fact that deposits represent the primary source of funding for commercial banks and account for the largest share of their resources. However, the distribution of deposits by type and maturity does not necessarily guarantee financial recovery, particularly in light of the financial, health, economic, political, and technological crises that have adversely affected the Iraqi banking sector. Accordingly, the central research question is posed: To what extent does the deposit structure contribute to strengthening the ability of Iraqi commercial banks to achieve financial recovery?   The study concludes that bank managements should improve the quality of banking services and adopt both pricing and non-pricing strategies to attract more stable deposits, while directing them toward high-quality assets and investments that can enhance financial performance.

Abstract

The work environment and its components have gained great importance today due to the impact it has on its human capital. In recent years, studies have increased that discussed the negative and positive role of the work environment, as it is considered the main nerve of the organization’s success or failure. Here, we tried to shed light on some of the issues that can hinder the work of organizations and obstruct the achievement of their goals, including a toxic environment that makes employees feel the presence of penalties, the possibility of rejection, and being held guilty, with the necessity of constant defensiveness and humiliation. This is evident through the organizational leadership responsible for the organization, the culture of this organization and its employees, weak communication between them or dispersion, and the presence of blocs that cause fatigue and the impact they leave and the threat they pose if the matter is not addressed. This leads to a decrease in employee performance productivity, job attrition, an increase in work turnover, lack of progress at work, an inability to commit and achieve a balance between work and life, the occurrence of excessive professional fatigue, and conflicts that cause confusion in understanding roles. These are all signs that confirm the existence of a toxic work environment. Therefore, organizations whose environment is described as toxic face difficulty in maintaining, supporting, and attracting experienced human capital. One of the most important recommendations here is the necessity of encouraging and highlighting Positives and good relationships at work that serve the public interest and create a supportive social network that supports these relationships, while not forgetting to set red lines that should not be crossed and to maintain a safe distance with colleagues.

Abstract

This research aims to explore the role of accounting in improving the financial performance of both public and private institutions, focusing on how modern accounting tools such as Enterprise Resource Planning (ERP) systems and cloud-based accounting software can enhance financial efficiency and increase transparency. The study adopts a descriptive-analytical approach, using surveys to collect data from accountants and financial managers within various institutions. Financial performance was assessed using key financial indicators such as Return on Investment (ROI), Return on Assets (ROA), liquidity ratios, and profitability ratios. Additionally, the research analyzes the economic and regulatory challenges institutions face in implementing modern accounting systems and the impact these challenges have on the accuracy of financial reporting. The findings indicate that the use of modern accounting systems significantly improves financial efficiency by accelerating the process of data collection and analysis, thus enabling more accurate strategic decision-making. The results also reveal that institutions face economic and regulatory challenges, such as changes in laws and regulations, which affect the effectiveness of accounting systems.

The research concludes that adopting modern accounting systems positively impacts financial performance but requires a flexible environment to adapt to economic and regulatory challenges.

Abstract

Debt structure is a crucial focal point in banking sector performance, as the distribution of debt between short-term and long-term affects financial risks and the market value of banks. Within the Iraqi economic environment undergoing structural transformations, analysing this impact emerges as a strategic tool to enhance banking stability and attract investments. This study provides an in-depth analytical perspective on the impact of debt structure dimensions (short-term, long-term, and total) on the performance of Iraqi commercial banks, based on comprehensive field data and advanced statistical models, to offer actionable recommendations. This study aimed to analyse the impact of debt structure dimensions (short-term debt, long-term debt, and total debt) on the market value of Iraqi commercial banks. The study adopted the descriptive-analytical approach. The study population comprised (366) individuals from top, middle, and executive management levels, utilizing a comprehensive survey method. A set of statistical tools was employed, including (percentages, frequencies, arithmetic means, standard deviations, factor loadings, and impact analysis), relying on the (SmartPLS.4) program for structural equation modelling. The results revealed a high level of the overall performance indicator for both debt structure and market value. Furthermore, they demonstrated a statistically significant impact of all debt structure dimensions on the market value of the banking sector under study. In light of the findings, the study recommended developing programs to issue medium/long-term bonds in partnership with the Central Bank of Iraq (CBI), allocating at least 20% of the credit portfolio to this type of financing to support infrastructure projects with stable returns.

Abstract

The research aimed to identify the role of governance in selecting appropriate accounting policies for companies listed on the Khartoum Stock Exchange in Sudan. This was achieved by exploring the possibility of finding a statistically significant relationship between audit committees and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange, the possibility of finding a statistically significant relationship between internal audit information and the selection of accounting policies for economic companies listed on the Khartoum Stock Exchange, and the possibility of finding a statistically significant relationship between external auditor reports and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange. The research followed a descriptive-analytical approach, and a sample was distributed to the study population, which consisted of companies listed on the Khartoum Stock Exchange. The sample was selected from individuals in a manner appropriate to their job titles. The researcher distributed (55) questionnaires to the target group, and (50) individuals responded, meaning that the questionnaire was returned at a rate of (90%). The data collected from the questionnaire was then analyzed. After the study and analysis, the research concluded that there is a statistically significant relationship between audit committees and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange, through the presence of a committee to review accounting policies and principles. The study, conducted in companies with the board of directors, focuses on selecting appropriate accounting policies for financial reporting and discussing with management how to choose accounting estimates. It also examines the statistically significant relationship between internal audit information and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange. This is achieved through the contribution of internal audit information to governance, enhancing credibility and fairness for companies, and reducing the risks of administrative and financial corruption. The research recommends that companies and institutions increase their focus on the concept of governance and work to adopt and develop it to contribute to improving the financial and administrative performance of emerging, developing, and established companies.

Abstract

The research aims to measure the impact of public budget indicators and institutional quality (the quality of governing institutions in the economy) in reducing public debt for a selected group of Arab countries with renter economies for the period (2002-2023). Two standard models have been built to achieve this goal: The first model focused on measuring the impact of the general budget through its basic indicators represented by public spending and public revenues expressed in tax revenues, with the introduction of the oil price variable as a control variable due to its fundamental importance in explaining the dynamics of public debt in oil economies. The second model focused on measuring the impact of the six institutional quality indicators issued by the World Bank (control of corruption, political stability, government effectiveness, rule of law, voice and issue, and regulatory quality) on public debt. Using static analysis of longitudinal data models represented by its three models (pooled regression model, fixed effects model, and random effects model) for eight Arab oil countries, the research reached a set of results: For general budget indicators, the results showed that reducing public spending can contribute to reducing public debt, while there was no significant effect of oil revenues. While for oil prices, they had an impact in reducing public debt. As for institutional quality indicators, the results showed the impact of (political stability, government effectiveness, voice and issue) on reducing public debt, while the results showed that (control of corruption, rule of law, and regulatory quality) contribute to the accumulation of public debt. Therefore, the results of this research confirm the importance of the financial budget and institutional quality in reducing public debt and its sustainability in the long run.

Abstract

This research aims to analyze the role of empowerment strategies in achieving creative performance among employees of the General Company for Communications and Information Technology (GCIT), a vital government organization operating in a dynamic technological environment that requires continuous renewal and innovation. The research used the descriptive-analytical approach, and data were collected through a questionnaire distributed to a random sample of 140 employees, from which 137 valid questionnaires were retrieved for statistical analysis. The research focused on studying the impact of four dimensions of empowerment strategies: power, knowledge, information, and rewards, as independent variables, while creative performance represented the dependent variable. SPSS V.26 was used to test the hypotheses and study the impact of variables. The research results showed a significant positive effect for most empowerment dimensions in enhancing employees' creative performance, with the dimensions "power" and "knowledge" having the greatest impact. In contrast, the effect of "rewards" was low. The results confirmed that empowering employees cognitively and practically and providing a supportive organizational environment positively impact their ability to think creatively and devise new solutions. The study recommends adopting comprehensive empowerment policies within the company, creating a work environment that encourages creativity, and reconsidering incentive systems and information flow to enhance organizational performance and keep pace with the requirements of digital transformation.

Abstract

Human development is the process of expanding individuals' choices and capabilities, enabling them to achieve better and more productive lives. Human development is essential for poverty reduction, as it helps empower the poor by providing them with the skills, knowledge, and resources needed to improve their lives.

Human development helps improve individuals' health by providing healthcare and proper nutrition. This, in turn, leads to increased productivity and reduced medical costs. Human development also contributes to job creation by supporting small and medium-sized enterprises and providing vocational training.Governments, international organizations, and civil society must invest in human development by providing healthcare, education, and vocational training, and by promoting community participation by involving the poor in decision-making that affects their lives. Human development is a powerful tool for poverty reduction. By investing in human development, we can build more just and prosperous societies.

Abstract

The disparity in employee salaries across different ministries and departments raises questions, discomfort, and feelings of injustice, especially among employees with lower salaries in some ministries compared to their higher-paid counterparts in other ministries. These reasons stem from social factors, followed by economic factors. The prices of goods and services are determined by the size of the employee group with higher salaries, especially if a large group raises the prices of goods and services through their greater purchasing power. Consequently, it becomes difficult for employees with lower salaries to live comfortably, creating economic and social disparities among employee groups. This, in turn, impacts economic and social development. All these reasons prompted me to give great importance to writing this vital and important research, as I focused on analyzing several important indicators, most notably the cost of living index, which measures the minimum cost of living in Iraq, which helps us in formulating a minimum wage policy, and the private sector wage value levels index, which shows the minimum and maximum limits of private sector employee wages according to a labor market survey in the private sector in Iraq, where I concluded that one of the most important factors for labor market stability is the convergence of wages between employees in the private and public sectors, which ends the prevailing reality of the preference of wages for employees in the public sector over their counterparts in the private sector, and we reach a stage of equal demand as much as possible for job opportunities in the two sectors. The index of the total ratio of public sector employees’ salaries to revenues, which shows the high and dangerous percentage that salaries constitute of the country’s total revenues, which must be reduced and controlled, and the index of the ratio of the number of beneficiaries of public sector salaries to the population and labor force, which also constitutes a high percentage, most notably the increase in the number of new appointments that have plunged the country into a state of disguised unemployment and the inclusion of new categories in social welfare salaries, which has burdened the government and forced it to withdraw from the investment budget. In addition to the operating budget for these salaries, the average employee share of the total public sector payroll index (AEI) represents the average salary that should be taken into account when constructing the public sector salary scale. Analyzing these indicators leads us to an important point of convergence that enables us to formulate a clear policy for building a fair and balanced salary system and scale.