Volume 7, Special Issue 5 (2026)
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Abstract
condition, spreading from one individual to another, and it is on the verge of becoming an epidemic if not properly addressed. Perhaps the first step toward treatment is isolation and avoiding close contact, and economic reform policies must begin by addressing this disease. The phenomenon of the “disguised employee” has infiltrated government institutions, necessitating serious consideration of how to treat or at least mitigate this issue. The research originates from the significance of the topic, given that real unemployment is typically addressed by the state, while the disguised employee represents a burden on public resources unless effective solutions are implemented. This study seeks to examine the problem defined as follows: “The phenomenon of the disguised employee has become widespread, and if left unaddressed, it will produce multiple effects closely tied to fundamental issues.” The research posits a hypothesis suggesting a direct correlation between several factors, most notably corruption—and the proliferation of this phenomenon. The study concludes with a set of key findings and recommendations. One of the most significant findings is that the term disguised employee, as used in this research, is a localized concept intended to replace the more general term disguised unemployment, whose definition varies between Iraqi and international contexts. Among the principal recommendations is the activation of oversight bodies to limit the prevalence of this phenomenon and the establishment of genuine performance monitoring mechanisms.
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The aim of the research is to clarify the role that artificial intelligence can play in contributing to improving financial performance and achieving a sustainable competitive advantage for economic units. The research was adopted on the descriptive analytical method through the analysis of intellectual literature and relevant previous studies, as well as reviewing the most prominent applications of artificial intelligence in the field of accounting, such as the intelligent automation of receipt and disbursement processes. The most prominent conclusions reached were that the use of artificial intelligence tools contributes to achieving a sustainable competitive advantage by reducing operational costs, raising the efficiency of financial performance, which is reflected positively on the financial performance of economic units. The research recommends the necessity of adopting clear strategies for the application of artificial intelligence tools, developing the digital infrastructure, and qualifying accounting personnel in line with the requirements of digital transformation.
Abstract
This research aims to demonstrate the role of accounting as a strategic tool for achieving sustainable economic development through the adoption of program and performance budgeting. It also seeks to clarify how to bridge the gap between the allocation of financial resources and the Sustainable Development Goals (SDGs) by transitioning from a traditional, input-based budget to one focused on measurable results and outputs. The research methodology comprises two aspects: the first is a theoretical and inductive approach, relying on previous studies and research on the topic; the second is an applied approach, involving the distribution of a paper questionnaire to a sample of accountants in the Najaf and Kufa Education Directorates in 2026, yielding 100 respondents. The hypothesis was tested using the SPSS statistical software. The results revealed a strong correlation between the effectiveness of the accounting role and the application of performance budgeting in promoting the dimensions of sustainable development. The research demonstrated that the role of accounting in supporting performance budgeting can explain changes in the level of achieving sustainable development, reflecting the fundamental importance of this role. Program and performance budgeting, through the activation of the accounting role, contributes to providing precise standards for measuring the efficiency of public spending, thus helping to overcome the shortcomings of traditional budgeting, which often encouraged waste.
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This research aims to explore the role of agile auditing as a modern approach in developing the audit function & profession and enhancing financial transparency in economic units, with a focus on the possibility of application in the Iraqi environment. The research addresses a main problem: traditional auditing methods have become unable to keep pace with rapid changes in the business environment, negatively affecting the quality of financial transparency, especially in light of declining transparency indicators in Iraq according to international organization reports. The research adopted the descriptive analytical approach and the developmental approach by reviewing and analyzing literature and previous studies issued by leading professional organizations (such as IIA, ISACA) and specialized journal reports, in addition to Iraqi studies in the field of auditing and control. The research found that applying agile auditing principles based on flexibility, short iterations and continuous collaboration with stakeholders-effectively contributes to enhancing financial transparency by enabling continuous auditing, early risk detection, and improving the quality of financial reports. The research concluded by presenting a proposed framework for applying agile auditing in Iraqi economic units, identifying implementation requirements and potential challenges.
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This research aims to investigate the impact of adopting Artificial Neural Networks (ANNs) as a prominent application of artificial intelligence in enhancing and improving the quality of internal auditing in the banking sector. The research problem stems from the challenges facing traditional auditing methods in light of the influx of Big Data and the complexity of financial operations, necessitating the search for advanced technological tools that ensure the accuracy and speed of supervisory performance. The study adopted a descriptive-analytical approach, whereby the research instrument (a questionnaire) was designed and distributed to a purposive sample of (140) auditors and accountants and IT unit officials working in a group of local banks (Rafidain Bank, Rasheed Bank, Al-Taif Islamic Bank, and the National Bank of Iraq). To analyze the data and test the hypotheses, descriptive and inferential statistical methods were used using advanced statistical packages. The research reached a number of conclusions, most notably the existence of a statistically significant correlation and effect between the adoption of artificial neural networks and the improvement of internal audit quality. These technologies have contributed to increasing the efficiency of detecting complex fraud patterns, reducing the time and effort spent on routine tasks, and demonstrating a superior ability to predict financial risks based on non-linear data processing. The results also showed that the supervisory staff in the banks studied possessed a good level of knowledge and preparedness to work with these intelligent systems.
Abstract
This research aimed to highlight the role of artificial intelligence (AI) technologies in improving the quality of government financial reports to support the efficient allocation of resources for poverty reduction programs. To achieve this goal, the researchers adopted descriptive and analytical methodologies to theoretically characterize the research variables, prepare the practical component, and analyze the data collected on the research problem using the Statistical Package for the Social Sciences (SPSS). Data was collected on the main research variables: AI technologies (using the Digital Transformation Index), the Government Support Index, and the Poverty Rate. The Unemployment Rate was used as a control variable, given its direct impact on poverty. The study reached several conclusions, most notably that the Digital Transformation Index plays a role in poverty reduction by improving financial reporting and enhancing resource management efficiency. The Government Support Index did not show a significant impact, reflecting the inefficiency of resource allocation. The research recommended increasing reliance on AI technologies in this field to ensure the proper reallocation and distribution of resources to those in need, thereby addressing the problem of poverty in Iraq.
Abstract
This study aims to examine the impact of applying Social Responsibility Accounting (SRA) on rationalizing government expenditure in the Directorate of Persons with Disabilities and Special Needs in Babylon Governorate. It seeks to measure management awareness of the SRA concept, analyze the actual level of its application across its main dimensions (economic, social, and environmental), and clarify the extent to which such awareness contributes to the optimal use of financial resources. The study adopts a descriptive-analytical approach using the case study method. Data were collected through a questionnaire distributed to 60 respondents, of which 47 were returned, and 42 valid questionnaires were analyzed using SPSS software. The results indicate a high level of SRA implementation across all three dimensions. The findings of the main hypothesis test reveal a statistically significant effect of management awareness of SRA on government spending rationalization, with a coefficient of determination (R² = 0.765). Multiple regression analysis shows that the economic dimension has the strongest impact on rationalizing expenditure, followed by the environmental dimension, while the social dimension has a relatively weaker effect. The study recommends enhancing managerial awareness of SRA, adopting a clear accounting framework for performance measurement, and ensuring balanced support of economic, social, and environmental dimensions. Integrating SRA into institutional performance evaluation criteria would improve organizational performance, strengthen public trust, and support sustainable development.
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This study aims to analyze the impact of external audit efficiency and the strengthening of internal control systems on reducing financial manipulation, as key accounting tools for combating poverty-driven corruption in contemporary economic environments. The study adopts a descriptive-analytical approach through reviewing relevant accounting literature and international auditing standards to develop a theoretical framework explaining the relationship between audit quality and the effectiveness of internal controls in minimizing financial manipulation and irregularities. The findings indicate that higher levels of external audit efficiency, combined with a strong and integrated internal control system, significantly enhance the credibility of financial reports and reduce information asymmetry among related parties. Furthermore, adherence to professional and regulatory standards improves the quality of financial disclosure and transparency, thereby increasing investor confidence and supporting economic stability. The study concludes that developing auditing and control mechanisms is essential for reducing financial corruption and mitigating its social impacts related to poverty
Abstract
The importance of this research lies in its addressing a highly important and contemporary topic by focusing on employing artificial intelligence techniques as an advanced analytical tool in the work of the auditor. This employment aims to enhance the auditor's ability to detect fraudulent practices in financial statements, which contributes to raising the quality of the audit process and keeping pace with global technological developments. This is reflected in reducing detection risks and enhancing the auditor's understanding of the economic unit's environment under audit. AI-based auditing contributes to providing accurate and distinctive information that supports the process of detecting fraud in financial statements, which positively impacts reducing the risk of financial fraud. Moreover, adopting AI in audit firms gives them a tangible competitive advantage and supports enhancing stakeholders' confidence in the results and reliability of the audit process. To achieve this, a survey form was designed for this purpose to survey the opinions of a sample of auditors and employees in audit units who have professional experience related to the nature of the research. The research reached a number of conclusions, including that the sample agreed that the contribution of AI systems to improving the accuracy of detecting financial fraud compared to traditional methods based on manual rules came in first place, while adopting the hybrid approach that combines AI and traditional rules is the best practice in fraud detection systems came in second place, with regard to the extent of AI's contribution to detecting and reducing financial fraud.
Abstract
Corporate social responsibility (CSR) is a fundamental element of sustainable business operations, highlighting how companies contribute to solving social and economic problems. Poverty reduction is one of the most pressing of these problems and remains a key objective of national and international development agendas. This study examines how accounting disclosure of CSR can support policies aimed at poverty reduction and improve transparent reporting for decision-making among stakeholders. An inductive approach was adopted to address the research problems and theoretically test the hypotheses to achieve the research objectives. Practically, the research employed a descriptive approach to analyse the results of a questionnaire distributed to a sample of companies listed on the Iraq Stock Exchange. One of the most significant findings was a statistically significant relationship between accounting disclosure of CSR and sustainable development. The study concludes that the business sector's contribution to poverty reduction and sustainable development can be significantly enhanced through strong and consistent accounting disclosure of CSR.
Abstract
The research, entitled "The Role of Environmental Accounting in Enhancing Renewable Energy Sustainability: An Applied Study in the Industrial Sector," examines the contribution of environmental accounting to the advancement of renewable energy sustainability in industrial contexts. It underscores the necessity of using environmental accounting techniques to mitigate the ecological consequences of industrial activities and harmonies them with renewable energy implementation and sustainability. The research examines the function of environmental accounting in monitoring and documenting the ecological expenses linked to industrial operations. It analyzes how these techniques assist enterprises in minimizing their environmental impact, enhancing energy efficiency, and facilitating the shift to renewable energy sources. The research underscores the essential function of environmental accounting in fulfilling global sustainability objectives, especially regarding energy efficiency and carbon emission reduction. The study's principal components comprise: • A detailed framework for executing environmental accounting specifically designed for industrial activities. • The assessment of cost-effectiveness and ecological advantages of shifting to renewable energy. • Case studies or examples demonstrate effective implementations of environmental accounting within the industrial sector. • Suggestions for policymakers and decision-makers to promote the widespread implementation of these practices in the industrial sector. The research finds that environmental accounting is vital for attaining renewable energy sustainability, since it offers mechanisms to assess, control, and alleviate environmental effects. It advocates for enhanced rules, corporate accountability, and innovation to promote a sustainable industrial future.
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This research aims to highlight the concept and importance of banking governance mechanisms, study and understand banking risks, and then examine the role of banking governance mechanisms—namely, the board of directors, disclosure, transparency, and capital adequacy—in managing banking risks in Iraqi banks. To achieve these objectives, the research sample consisted of private commercial banks listed on the Iraq Stock Exchange during the period 2010-2021, namely Baghdad Bank, Al-Mansour Investment Bank, National Bank of Iraq, and Gulf Commercial Bank. The banking risk indicators included credit, liquidity, and exchange rate. The research concluded that adherence to governance principles and mechanisms can enhance the role of banking risks in aligning with the objectives of the board of directors, transparency and disclosure, and the interests of shareholders and stakeholders, thereby increasing their confidence The study recommends strengthening the implementation of banking governance mechanisms, particularly by enhancing the role of the board of directors, improving transparency and disclosure practices, and maintaining adequate capital adequacy levels, as these measures contribute significantly to mitigating banking risks and promoting financial stability in Iraqi banks.
Abstract
The study primarily sought to determine the extent to which the integration of management accounting tools, represented by (activity-based costing system and balanced scorecard), with modern management practices has an impact on raising the quality of sustainable academic and administrative performance at the Samawah Technical Institute. To achieve the study's objective and answer its questions, a descriptive-analytical approach was adopted. The study population consisted of all academic and administrative leaders and staff at the Samawah Technical Institute. The study sample was determined according to the Krejcie & Morgan table, corresponding to a population of 315, where the optimal sample size was 173 individuals at a significance level of 0.05%. To ensure optimal distribution for each category (academics, administrators, and technicians), a stratified proportional sampling method was used. 210 questionnaires were distributed, and 188 were returned. After processing the returned questionnaires, 15 were found to be invalid due to errors, resulting in a final sample size of 173 questionnaires. After analyzing the data and testing the hypotheses, the study reached several key conclusions, most notably that activity-based costing is a primary tool for directing resources toward academic activities of global value. It also contributes to the optimal allocation of resources by linking each activity to its added value, thus enhancing confidence in managerial efficiency. Furthermore, the balanced scorecard contributes to improving overall performance by reducing bias in evaluating expected performance in traditional management systems, thereby strengthening confidence in a comprehensive measurement system that links financial and non-financial dimensions.
Abstract
In the modern era, providing them with modern tools and technologies that This research aims to study the impact of digital transformation in accounting and its role in reducing poverty. Digital transformation is one of the most prominent developments witnessed by institutions contribute to improving financial and administrative performance. The research problem lies in the main question: Does digital transformation in accounting have an impact that can contribute to reducing poverty? This research aims to demonstrate the impact of digital technologies on developing accounting practices and improving financial resource management, which positively impacts economic and social development. To achieve these objectives, the study is divided into several sections. The first section of Chapter Two addresses the concept of digital transformation, its importance, objectives, characteristics, and types. It also explores the dimensions of digital transformation: the technical, human, and organizational dimensions, recognizing their crucial role in the success of digital transformation within institutions. The second section examines the concept of accounting and the impact of digital transformation on it. This section clarifies the role of modern technologies in developing accounting systems and improving the efficiency of financial and accounting processes. The research concludes that digital transformation contributes to the development of accounting practices by enhancing the accuracy of financial information and strengthening transparency and oversight. This, in turn, helps improve financial resource management and supports decision-making, which can indirectly contribute to economic development and poverty reduction.
Abstract
This research aims to study government accounting reforms in Iraq under the transition to accrual accounting and their impact on enhancing financial transparency, in light of modern international trends in developing accounting systems in the public sector, particularly the standards issued by the International Public Sector Accounting Standards Board. This research comes in response to the growing need to improve the quality of government financial reports and enhance confidence in accounting information, thereby supporting the principles of good governance. The research adopted a descriptive-analytical approach to study the theoretical framework, in addition to a quantitative approach to test the relationship between the study variables in the field through a questionnaire distributed to a sample of employees in government units and oversight bodies in Iraq. The data were analyzed using appropriate statistical methods to test the research hypotheses. The research concluded that there is a statistically significant relationship between government accounting reforms under the accrual basis and the level of financial transparency. The application of the accrual basis contributes to improving the quality of disclosure, presenting assets and liabilities more comprehensively, and providing more accurate and reliable financial information. The research also recommended the necessity of completing the requirements for the transition to the accrual basis by developing the legislative framework, strengthening financial information systems, and intensifying training and qualification programs for accounting personnel.
Abstract
This research highlights the critical gap in integrated digital accounting and tax auditing studies concerning complex financial fraud. The problem lies in the inadequacy of traditional auditing to keep pace with digital sophistication and big data. This study aims to analyze the role of intelligent technologies in mitigating fraud and enhancing financial information quality. Adopting a descriptive-analytical approach, a survey was conducted with a purposive sample of 100 experts. The research contribution involves testing the "Fraud Diamond" model using anomaly detection algorithms and continuous auditing. Results revealed a strong positive impact of digital auditing on fraud mitigation (R=0.78), with high predictive power for information quality when mediated by fraud reduction (Sig=0.000). These findings surpass previous studies in risk prediction accuracy. The study benefits society by protecting investor rights and advocating for electronic integration with tax authorities to ensure national economic integrity
Abstract
This study aimed to measure the impact of using financial technology (FinTech) on improving the profitability indicators of Iraqi banks, and to demonstrate the implications of this digital transformation on urban and regional planning policies in Iraq for the period 2023-2025. The research problem is centered on the extent to which digital financial innovations contribute to enhancing banking returns, and how this transformation reshapes spatial land use and affects the distribution of services within cities and regions. To achieve the study's objectives, the researcher adopted a descriptive-analytical approach to frame the theoretical concepts, and an applied approach through the analysis of financial data from a sample of leading Iraqi banks in adopting financial technology during the period (2023-2025), and cross-referencing it with spatial development and urban planning indicators. The study reached a number of key findings, most notably the statistically significant positive impact of using financial technology on increasing the profitability rates of Iraqi banks, resulting from reduced operating costs (OpEx) and decreased reliance on traditional physical branches.
Abstract
This research aims to demonstrate the role of adopting sustainability accounting as a modern approach in improving corporate profitability, through a case study of Gulf Commercial Bank At the Hilla branch, a questionnaire was prepared and distributed to 30 employees, and Tobin's Q formula was applied. The research's significance stems from the growing global interest in sustainability concepts and the necessity of integrating environmental, social, and economic dimensions into the accounting system to achieve sustainable financial performance. The research employed a descriptive-analytical methodology, collecting data from financial reports and utilizing analytical tools to measure the relationship between adopting sustainability accounting practices and profitability levels. The research concluded that there is a statistically significant positive relationship between adopting sustainability accounting and improved profitability at Gulf Commercial Bank By applying the equation and the results of the survey. These practices contributed to enhancing performance efficiency, reducing long-term costs, and improving corporate reputation, all of which positively impacted financial results. The research recommends promoting the adoption of sustainability accounting in Iraqi banks and companies, developing related disclosure standards, and raising awareness among senior management about its importance in achieving a sustainable competitive advantage.
Abstract
This research aims to analyze the role of integrating artificial intelligence (AI) technologies in promoting digital transformation in the banking sector. This is of great importance due to its significant impact on monetary policy. Through the application of digital technologies, banks and financial institutions can greatly improve their procedures, leading to changes in banking liquidity. Digital transformation can contribute to increased cash flows and improved liquidity management, thus affecting the central bank's ability to implement monetary policy effectively. Thanks to big data analytics and AI, banks can better identify economic needs, influencing interest rate decisions. Therefore, it can be said that digital transformation plays a significant role in shaping monetary policy and opens the door to significant improvements in the management of fiscal and monetary policies and creative thinking skills. Traditional reliance on auditing methods does not keep pace with rapid technological developments, and auditors' weak adoption of creative thinking methods in addressing audit problems negatively affects the quality of audits and the accuracy of their results. The importance of this research lies in its aim to provide a comprehensive framework that combines modern technological tools and creative approaches to digital work, thereby contributing to the development of critical practices and enhancing the quality of its results according to standards of efficiency and effectiveness. The advanced statistical software Smart Pals and appropriate statistical methods were used to test the hypotheses. The results showed a statistically significant effect of using artificial intelligence technologies (expert systems, machine learning, continuous auditing, natural language processing, and robotic process automation) across all dimensions. This indicates the importance of AI applications in improving the quality of external auditing. Furthermore, the use of AI technologies has a positive impact on investor decisions through the quality of external auditing. Based on these findings, the researcher recommends that all accountants and auditors keep pace with technological developments and respond to changes in the surrounding environment by developing their AI skills. Audit firms should also be encouraged to adopt AI technologies in their work by replacing manual systems with computerized systems. The study aimed to analyze the impact of digital transformation indicators (ATMs, electronic payment cards, electronic point-of-sale systems, and instant settlement transfers). Adopting digital technologies has contributed to reducing reliance on cash and increasing the efficiency of monetary policy. However, in Iraq, limited effects were observed due to structural challenges such as weak infrastructure and economic instability.
Abstract
This study aims to examine the impact of auditors’ digital readiness on smart auditing practices within the Iraqi General Customs Authority in light of the ongoing digital transformation requirements in the public sector. A quantitative approach was employed using a cross-sectional research design. Data were collected from 132 employees, of which 121 valid questionnaires were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS v4. The findings reveal a significant positive effect of auditors’ digital readiness on smart auditing (β = 0.742, p < 0.001), with an explanatory power of (R² = 0.551). The results further indicate that digital innovativeness and digital optimism represent the strongest positive predictors of smart auditing practices, whereas technology discomfort and digital insecurity exert significant negative effects. The study concludes that strengthening auditors’ digital and behavioral competencies constitutes a fundamental pillar for the successful implementation of smart auditing. Accordingly, it recommends the adoption of specialized training programs and sustained organizational support to enhance digital readiness within supervisory and regulatory institutions.
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This research examines the phenomenon of increasing reliance on foreign labor in Iraq after 2003, highlighting its repercussions on unemployment rates, poverty, the labor market, and social impacts. The study aims to shed light on the main causes of this phenomenon, analyze its negative effects, and propose practical solutions to mitigate its consequences. The research relied on a methodology combining theoretical aspects with applied field analysis in the capital, Baghdad. A questionnaire was designed and distributed to a random sample of 100 employers. Data was analyzed using the SPSS statistical program to achieve accurate results. The study revealed a number of factors contributing to the spread of foreign labor, most notably their lower wage costs compared to local labor, weak skills and lack of commitment among some local workers, increased household income with women entering the workforce, in addition to the imitation of certain social patterns. The results also pointed to clear negative effects, such as rising unemployment levels among Iraqi youth, economic impact through the transfer of funds abroad, the emergence of security problems like crime and robbery, the influence of foreign nannies on children's behavior and language, and a decrease in wages due to the increased supply of labor. Based on these findings, the research presented a set of recommendations. These include enacting strict legislation regulating the entry of foreign labor while prioritizing the employment of local resources, implementing training and rehabilitation programs for the Iraqi workforce to improve their skills, organizing media campaigns to raise awareness about the risks of domestic foreign labor, promoting work ethic and commitment among youth, and encouraging the appreciation of manual trades. The research also emphasized the necessity of conducting more extensive future studies for deeper investigation into the resulting impacts and developing long-term solutions..
Abstract
This study aimed to examine the role of organizational identity in enhancing strategic cohesion at Al-Furat General Company for Chemical Industries by assessing the level of organizational identity and its dimensions, as well as investigating the nature of the relationship and impact between organizational identity and strategic cohesion. The study adopted a descriptive-analytical approach and employed a structured questionnaire as the primary data collection instrument. Data were collected from a sample of 239 employees and analyzed using SPSS Version 26. The statistical techniques included descriptive statistics, Pearson's correlation coefficient, and simple linear regression analysis. The findings revealed a high level of organizational identity, with a mean score of 3.94, while the level of strategic cohesion was found to be satisfactory, with a mean score of 3.76. The results further indicated a positive and statistically significant correlation between organizational identity and strategic cohesion (r = 0.671, p < 0.01). Moreover, organizational identity exerted a positive and significant effect on strategic cohesion, explaining 45.1% of the variance in the dependent variable. Among the dimensions of organizational identity, continuity demonstrated the strongest effect, followed by distinctiveness and centrality. The study concluded that strengthening organizational identity constitutes an effective strategic approach to enhancing strategic cohesion and achieving greater alignment between organizational vision, strategic objectives, and managerial practices. Accordingly, the study recommends reinforcing organizational identity values, sustaining organizational continuity, improving internal communication systems, and promoting employees' participation in the implementation of strategic initiatives to enhance organizational performance.
Abstract
This research aims to analyze the impact of data-driven marketing on enhancing the strategic position of organizations through the mediating role of digital organizational culture. The research's significance stems from the increasing reliance of organizations on data and digital analytics in formulating marketing decisions and developing their competitive strategies. This contributes to enhancing their ability to adapt to the changing business environment and achieve strategic superiority. The research adopted a descriptive-analytical approach, and data was collected through a questionnaire designed based on relevant scientific literature. The questionnaire was distributed to a sample of employees in private banks in Baghdad, with a sample size of 384 employees. The data were analyzed using a range of appropriate statistical methods to test the correlation and influence relationships between the research variables. The SPSS version 30 and AMOS version 29 software programs were used. The results showed a significant impact of data-driven marketing on enhancing the strategic position of private banks. The results also indicated that digital organizational culture plays a crucial mediating role in strengthening the relationship between data-driven marketing and strategic position. These findings suggest that banks adopting data-driven marketing strategies, along with establishing a digital organizational culture, contribute to this strategic position. A supportive organizational structure for digital transformation, which effectively contributes to improving its competitiveness and enhancing its strategic position in the banking market, the research recommended the need to enhance the use of data analytics in the marketing activities of banks, develop the digital infrastructure, as well as establish a digital organizational culture that encourages innovation and continuous learning in order to support the achievement of the strategic position of banking organizations.
Abstract
This research aims to analyze the impact of immersive marketing on customer emotional engagement, as well as the extent to which private banks in Baghdad adopt immersive marketing practices—from the perspective of their customers—considering the mediating role of perceived enjoyment in this relationship. The study is situated within the context of the digital transformations sweeping the banking sector and the growing importance of designing digital banking experiences that foster customer interaction and attachment to the bank. A descriptive-analytical approach was employed, and data were collected via a questionnaire distributed to a sample of private bank customers in Baghdad, yielding (204) valid responses for analysis. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results revealed a significant positive effect of immersive marketing on both perceived enjoyment and customer emotional engagement. Furthermore, the findings demonstrated that perceived enjoyment plays a crucial mediating role in the relationship between immersive marketing and emotional engagement. These results suggest that designing interactive and enjoyable digital banking experiences can contribute to fostering customers' emotional engagement with the bank and building more sustainable relationships with them. The significance of this research lies in its contribution to expanding the scope of studies on immersive marketing within the banking sector, as well as in providing practical insights that can assist private banks in developing digital marketing strategies capable of enhancing the customer experience and achieving a competitive advantage in an increasingly competitive banking environment.
Abstract
This research aims to study the role of Lean Quality in promoting the transition to Green Manufacturing in modern organizations, focusing on its practical applications at the Al-Hillah Sugar Factory, owned by Al-Ittihad Company. The research highlights how Lean Quality principles, such as continuous improvement, waste reduction, and process flow optimization, can be used as tools to enhance production efficiency and achieve environmental sustainability.The research employed a field survey methodology, utilizing an eight-item questionnaire to cover Lean Quality and Green Manufacturing elements. A five-point Likert scale was used to assess the extent to which these concepts were applied by factory employees. A representative sample of employees was selected using stratified random sampling to ensure comprehensive coverage of all departments and job levels.The results of the analysis showed that Lean Quality is applied to varying degrees within the factory, with a high level of application in continuous improvement and process flow. However, some gaps were observed in employee engagement and waste reduction. Green Manufacturing practices ranged from moderate to high, with superior performance in the areas of corporate sustainability and energy consumption reduction. Environmental innovation, however, presented some challenges that require further development.
Abstract
The significant development in information and communication systems among these organizations has presented businesses, particularly their senior leadership, with a major challenge: navigating this intense competition. They have had to seek a deeper vision and more comprehensive thinking, resulting in a strategic direction that defines the organization's path and establishes a general framework for its actions when facing all forms of environmental and organizational changes. This has made organizational commitment particularly important, given its vital nature and its clear link to the success or failure of organizations. Therefore, leadership behavior is an indicator of the effectiveness of leaders' performance and achievements. The skills and capabilities that strategic leaders possess, enabling them to influence the behavior of employees and achieve desired goals, are essential for the success of strategic leadership within an organization. It is therefore crucial to understand the most important roles and qualities of strategic leaders to align with the demands of the current era, and to grasp the main dimensions of job burnout in order to keep pace with rapid developments in all fields.
Abstract
The research aims to explore the role that human resource resilience strategies can play in promoting agile knowledge management, given that human resource resilience strategies have an important role in contributing to strengthening the foundations of agile knowledge management in organizations and improving their competitive position by relying on a set of activities and procedures that enable them. From achieving that success, three strategies were relied upon to measure the independent variable, the flexibility of human resources, which are (flexible functional strategy, flexible skills strategy, and flexible behavior strategy). knowledge withdrawal). The men's clothing lab in Najaf Governorate was chosen to be a field for research and (50) of its employees were chosen as a sample for the research. The questionnaire forms on which the necessary statistical analysis methods were conducted by statistical program (SPSS.v.23) were distributed to them, with the aim of Access to search results. The research reached a set of conclusions, the most prominent of which is that human resource flexibility strategies can contribute effectively to enhancing the agile knowledge management of the organization in question.
Abstract
The problem of unemployment and poverty and their solutions، and then improving the level of community care and well-being, have become among the vital and important problems facing developing economies because reducing unemployment rates means increasing levels of employment and employment، especially among the skilled workforce, such as graduates of universities، institutes, and vocational schools، and the unskilled workforce، such as school dropouts. And the uneducated at all, and those who are of working age and are looking for it, as Imam Ali bin Abi Talib (science) identified the causes of the problem of unemployment and poverty, part of which is related to the person himself، the other part is related to the laws and systems applied, and the third part is attributed to natural resources and the way to invest and benefit from them. Including, and then caring for society and improving the economic and social growth rates of the country
Abstract
Despite Iraq's vast natural resources and its adoption of the Sustainable Development Goals (SDGs) since 2015, poverty rates remain high and income inequality widens. This reflects the limited capacity of the Iraqi economy to translate economic growth into tangible improvements in welfare and human development. This raises questions about the nature and extent of the short- and long-term impact of poverty and income inequality on the path to sustainable development. This study aimed to analyze the impact of poverty and income inequality on sustainable development in Iraq, as measured by the Human Development Index (HDI), during the period 2015–2023. The study employed a descriptive, analytical, quantitative approach using annual time series data. The Autoregressive Distributed Limiting (ARDL) model was applied due to its suitability for the data type, small sample size, and ability to handle mixed integration ranks. Unit root tests, bounds tests, and diagnostic tests were conducted to verify the model's validity and stability. The study's findings revealed a long-term equilibrium relationship between poverty, income inequality, and human development in Iraq, with statistically significant effects of these two variables on the long-term Human Development Index (HDI). Furthermore, the ECM error correction model demonstrated short-term dynamics and a gradual adjustment towards long-term equilibrium, confirming that poverty and income inequality constitute structural obstacles to achieving sustainable development. The study recommends adopting integrated economic and social policies to reduce poverty, ensure equitable income distribution, improve the efficiency of public spending in education and health, and strengthen economic governance in Iraq.
Abstract
one of the main drivers of economic growth and economic development. Iraq has experienced a noticeable expansion in the manifestations of the digital economy after 2016, represented by the spread of internet services, electronic payment e-commerce, and freelance platforms, in addition to the government’s adoption of digital transformation programs within its economic reform plans. The study used the descriptive-analytical approach to identify the main foundations and indicators of the digital economy, determine Iraq’s position in the digital economy as well as evaluate the impact of the digital economy on poverty indicators and economic inequality. The study concluded that digital transformation, despite its role in increasing the level of production and productivity has coincided with the persistence of poverty and unemployment rates, and even the increase in economic vulnerability among some groups, which poses major challenges regarding the ability of the digital economy to achieve economic justice and financial inclusion.
Abstract
The economy faces accumulated challenges, including high unemployment rates, particularly among young people, and the weak contribution of non-oil sectors to GDP, in addition to economic fluctuations related to oil prices. The research problem lies in the structural challenges that the Iraqi economy suffers from, most notably high unemployment rates, weak economic diversification, and excessive dependence on the oil sector, which has negatively affected the sustainability of economic growth. The research aims to demonstrate the role of foreign direct investment in stimulating unemployment and economic growth. The descriptive analytical method was used to reach the research results, which led to a number of conclusions, the most important of which is that foreign direct investment is one of the important tools for supporting economic growth in Iraq, as it provides capital flows that contribute to increasing productive capacity and improving GDP rates, especially in non-oil productive sectors. It also contributes to creating direct and indirect job opportunities through the establishment of new projects and the expansion of existing activities. The researchers recommend working to improve the investment environment by strengthening political and security stability, simplifying administrative procedures, combating corruption, and developing the legal framework regulating investment in a way that ensures the protection of investors and at the same time achieves the national interest.
Abstract
This study aimed to evaluate the financial sustainability of Iraqi industrial companies using machine learning models and to compare their performance with traditional statistical models. Five key financial variables were analyzed: Working Capital Ratio (WCR), Current Ratio (CR), Return on Equity (ROE), Return on Assets (ROA), and Asset Turnover (AT). A Financial Sustainability Index (FSI) was constructed to classify companies. The results showed that WCR and CR were the most influential variables in explaining financial sustainability, while AT had the least impact. All variables demonstrated statistically significant relationships with the FSI. Moreover, machine learning models—particularly XGBoost and Random Forest—outperformed the traditional logistic regression model in predictive accuracy, with variations in variable importance rankings across models. The findings highlight the importance of focusing on working capital management and liquidity improvement to enhance financial sustainability, as well as the use of machine learning tools in financial forecasting to support more accurate strategic decision-making. This study contributes by providing a modern analytical framework to support the financial sustainability of industrial companies, with the potential for future application in other sectors. Specifically, machine learning models improved predictive accuracy by approximately 9.4% over the traditional logistic regression model, while SHAP-based analysis confirmed that WCR and CR carry the greatest weight in predicting financial sustainability. Accordingly, the study recommends that industrial companies prioritize working capital and liquidity management, that financial analysts and investors adopt machine learning models such as XGBoost and Random Forest in financial sustainability forecasting, that more comprehensive sustainability indices combining financial and operational performance be developed, and that decision-makers invest in training on machine learning tools and SHAP interpretation to support more reliable, evidence-based financial decisions.