Volume 7, Issue Speical 7 (2026)
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Abstract
This study aims to examine the impact of both green accounting and artificial intelligence on environmental sustainability by analyzing the role of modern accounting practices and intelligent technologies in enhancing the environmental performance of institutions. The research was based on the descriptive analytical approach, where data was collected from a sample of employees at Warith Al-Anbiya University using a questionnaire consisting of (15 items), which included three main axes; (5 items) were allocated to artificial intelligence indicators, (5 items) to green accounting systems, and (5 items) to environmental sustainability. The data were analyzed using the statistical program (SPSS). The research adopts a descriptive-analytical approach, where data were collected from a sample of academic and economic institutions and analyzed using appropriate statistical methods to test the study hypotheses. The results reveal a significant positive impact of green accounting on environmental sustainability, highlighting the importance of adopting environmentally oriented accounting practices to improve environmental performance. Furthermore, the findings indicate a strong influence of artificial intelligence on environmental sustainability, as AI technologies contribute to enhancing resource efficiency, reducing pollution, and supporting sound environmental decision-making. The study concludes that integrating green accounting with artificial intelligence is essential for achieving environmental sustainability goals. It emphasizes the need to develop accounting systems and adopt modern technologies within institutions. The study also recommends increasing awareness of these practices and providing institutional and regulatory support to ensure their effective implementation. Keywords: Green Accounting, Artificial Intelligence, Environmental Sustainability, Environmental Performance, Sustainable Development.
Abstract
This research paper aims to analyze and measure the impact of Financial Technology (FinTech) spread on enhancing tax collection performance and mitigating tax evasion in Iraq over the period 2018–2022. The study adopts both descriptive-analytical and econometric approaches. A composite index—the Digital Financial Services Spread Index (DFSDI)—was constructed as the independent variable based on the density of Automated Teller Machines (ATMs), Point of Sale (POS) terminals, and Point of Card (POC) payment devices, using the Min-Max normalization method. Tax collection performance (the dependent variable) was measured indirectly through the ratio of tax revenues to non-oil Gross Domestic Product (GDP). The empirical results using Pearson correlation analysis and Simple Linear Regression showed no statistically significant relationship or impact of the DFSDI index on the tax collection ratio at a significance level of )alpha = 0.05( The correlation coefficient was )r = -0.541( with a )p-value of 0.346(, and the coefficient of determination was )R2 = 0.293( with an statistically insignificant slope coefficient of )beta = -2.297( (p=0.346). Consequently, the null hypothesis (H0) was not rejected. The economic interpretation suggests that while the expansion of digital financial services infrastructure serves as an enabling tool, it does not automatically translate into improved tax collection without direct integration and electronic linkage with tax administration processes such as e-invoicing, e-filing, automated tax payments, and database cross-checking—alongside limitations imposed by the short time series. The paper concludes that FinTech adoption must be part of a comprehensive tax reform strategy incorporating direct digitalization and institutional integration
Abstract
This research aims to measure the impact of using Internet of Things (IoT) and machine learning techniques on achieving the characteristics of accounting information and the extent to which this is reflected in the conceptual statement/8.This is based on the ability of artificial intelligence techniques to solve business problems and overcome obstacles facing companies by using highly advanced devices and applications, as it is a system capable on simulating human intelligence. According to the importance and problem of the research, and for the purpose of testing its hypotheses, a questionnaire was designed using Google Forms and distributed electronically to the research sample members, who were selected using a deliberate (intentional) sample consisting of employees from the departments of (financial affairs, auditing and internal control). (50) responses were obtained. Using the Statistical Package for the Social Sciences (SPSS), the results of the questionnaire were analyzed. According to the applied frame wall of the research, a set of conclusions were reached, the most important of which was that artificial intelligence techniques achieve the qualitative characteristics of accounting information, as stated in Conceptual statement/8. The researchers presented a set of The most prominent recommendations include the adoption by the Accounting Department of the Basrah Municipality Directorate of artificial intelligence techniques when performing various accounting tasks.
Abstract
This research focuses on the extent of interest in sustainable finance in Iraq, given its mono-economy, and the degree to which the Iraqi financial market can be utilized to achieve this important goal. This is particularly relevant as most countries worldwide are making significant progress in this area due to its social and environmental implications. The aim is to mitigate the negative impacts of traditional financing methods on other economic activities that lack sustainability. The analysis revealed a significant lack of focus on sustainable finance within the activities of the Iraqi Stock Exchange, with the exception of a few limited-impact green financial issuances. The most prominent recommendation is to work diligently to create diverse financial instruments, both equity and debt, to expand sustainable financing activities targeting various economic sectors. This would help mitigate the widespread negative environmental and climatic impacts that Iraq suffers from as a result of traditional economic activities.
Abstract
The research aims to demonstrate the role of concurrent engineering technology in enhancing product quality. To achieve this objective, the researchers adopted a descriptive-analytical methodology, relying on a distributed questionnaire as the primary tool for collecting field data, alongside the statistical program (SPSS.V.22) for data processing and hypothesis testing. The research sample comprised the staff and operational data of Diyala State Company for Electrical Industries. The conclusions revealed a strong correlation and a statistically significant impact of implementing concurrent engineering on supporting product quality. This contributes to transitioning from sequential workflows to integrated teamwork, thereby reducing costs, accelerating time-to-market, and satisfying customer requirements. Furthermore, concurrent engineering technology creates a sustainable competitive advantage in enhancing product quality, enabling the economic unit to outperform competitors in its market.
Abstract
The current study aims to investigate the relationship between shadow banking and money laundering. The importance of this study lies in its contribution to enriching the theoretical and scientific literature and clarifying the impact of and relationship between shadow banking and money laundering. The significance of the study stems from the importance of shadow banking, which can be defined as financial intermediaries or non-bank financial institutions involved in lending and credit activities but subject to limited or no regulatory oversight. A hypothetical framework was developed to illustrate the relationships between the research variables, leading to the formulation of a set of hypotheses concerning direct effects and correlations. The study addressed the theoretical framework and yielded several conclusions. The results revealed a statistically significant negative effect of structured investment instruments on money laundering in the banks under study. This suggests that limiting the use of these instruments may contribute effectively to reducing money laundering risks. The results also confirmed a statistically significant negative effect of credit hedge funds on money laundering in the banks under study. This indicates that reducing transactions with these funds may significantly decrease the likelihood of their exploitation in money laundering activities. Furthermore, the findings revealed a statistically significant negative effect of commercial paper channels on money laundering in the banks under study. This indicates that reducing banks' activities in these channels represents an important measure for limiting money laundering operations. The study also proposed a set of recommendations to address the issues identified and help mitigate the risks associated with money laundering in the context of shadow banking.
Abstract
This study evaluates how International financial reporting standards (IFRS) can control the development of sustainable and fair value of economic entities through the governance role. Following the growing dynamism of the global business world and the growing demands of transparency and accountability, the International Financial Reporting Standards (IFRS) that have been created by the International financial reporting standards Board (IFRSB) are now instrumental to the quality of financial reporting and accruing greater investor and stakeholder trust. In addition, the implementation of these standards in the framework of the effective governance system also helps in enhancing financial and non-financial disclosure concerning sustainability that helps in attaining the long-term value taking into account both economic, social and environmental aspects. The methodology in the study was descriptive-analytical. The sample size of 50 accountants and auditors of different companies was employed to create data using a questionnaire. Analytical data was conducted on the basis of SPSS software and path analysis models. The research model contained three key variables namely, the governance role of IFRS, which serves as the independent variable, the quality of disclosure and transparency, which relates to sustainability as the mediator variable, and the generation of sustainable fair value as dependent variable. The findings showed the direct and indirect influence of governance on sustainable value creation wherein disclosure quality was a partial mediator in such a connection. The results indicate that when corporate governance is combined with the use of international standards, the transparency and corporate responsibility increase and this adds to the long-term corporate value as well as supporting sustainable development and equity among the stakeholders.
Abstract
The study aims to identify the conceptual framework of sustainable accounting and the role of Artificial Intelligence (AI) technologies in enhancing corporate reporting. Furthermore, it demonstrates the impact of adopting sustainability accounting on the financial reporting of a sample of five companies listed on the Iraq Stock Exchange from the year (2019) to the year (2022). The study relied on the descriptive analytical approach using the SPSS program. The main findings reveal the absence of a statistically significant relationship regarding the influence of disclosure in financial reports to apply sustainability standards on investors' decisions, as well as the absence of a significant relationship between the impact of sustainability accounting and the quality of financial reports. Integrating AI tools—such as machine learning and automated ESG analytics—can bridge these gaps by improving data accuracy, reducing reporting bias, and enhancing transparency. The study recommended a set of recommendations, the most important of which is obligating auditors specialized in the profession of auditing companies not to express an opinion on the validity of financial reports if they are devoid of sustainability accounting reports and supported AI-driven disclosure metrics.
Abstract
The study aims to evaluate the extent to which Iraqi banks have adopted digital transformation technologies and their willingness to shift from traditional methods to digital ones in order to achieve sustainable development goals. This is done through a quantitative analysis of a sample of banks using financial indicators. The results show that some banks have begun to pay attention to adopting digital technologies and considering sustainable development principles; however, these efforts are still in their early stages compared to foreign banks, while most banks continue to rely on traditional methods due to limited awareness and insufficient exposure to technological advancements. The study also indicates that there are limited attempts to adopt digital services such as mobile banking applications, account inquiries, and electronic payment systems. It emphasizes the need to invest in technological infrastructure, provide regulatory support, and enhance awareness among bank management and the community about the benefits of digital technologies, including cost reduction, increased efficiency, and improved service quality, thereby contributing to the achievement of sustainable development.
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
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.
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 adoptionof digital transformation programswithin 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 aims to analyze the role of artificial intelligence in achieving sustainable economic growth and addressing unemployment in Iraq. It examines the current state of artificial intelligence technology adoption, the level of institutional and human readiness, and the impact of these factors on economic growth and labor market indicators within the framework of the Sustainable Development Goals. The significance of the study stems from the growing global reliance on artificial intelligence as a key driver of economic transformation, in contrast to the limited adoption of these technologies in the Iraqi economy, despite the structural challenges it faces, most notably unemployment and a lack of economic diversification. The study adopts a descriptive-analytical approach, drawing on official data from the Ministry of Planning and the Central Statistical Organization, World Bank data, and the Scopus database. It also examines indicators of expenditure on education, research and development, and health during the period 2010–2024, with the aim of analyzing the relationship between artificial intelligence adoption, economic growth, and unemployment in Iraq. The study concludes that the contribution of artificial intelligence to achieving sustainable economic growth in Iraq remains limited due to weak digital infrastructure, low levels of investment in research and development, and the absence of a comprehensive national digital transformation strategy, despite the relative increase in the number of published scientific studies and growing official interest in modern technologies. The findings also indicate that artificial intelligence applications have the potential to improve productivity and enhance the efficiency of economic and service sectors. Nevertheless, their impact on addressing unemployment remains limited because educational outcomes are misaligned with the requirements of the digital labor market and because high-quality, knowledge-based employment opportunities remain scarce
Abstract
Iraq is considered one of the countries most dependent on oil to cover government expenditures and external payments, as it is a rentier economy, lacks a diverse production base, and is unable to develop its revenue sources to achieve comprehensive economic development. In order to lift Iraq out of this deficit and achieve economic diversification and economic growth, it is necessary to expand the capacity to produce and export crude oil, in line with achieving well-being and prosperity. Economic. The growing reliance on this resource has made the Iraqi economy constantly vulnerable to price fluctuations in global oil markets. Hence, the research aimed to analyze the importance of crude oil revenues in supporting Iraqi economic growth for the period (2010-2024). And how it is affected by a number of Influencing factors, oil prices in the international market, and their impact on Iraqi economic activity. One of the most prominent conclusions reached by the researcher is that oil exports play a very important role in increasing the rates of economic development by supporting other economic sectors. The importance of oil lies in its provision of financial savings that are essential for financing economic and social development programmers.
Abstract
This research aims to analyze the impact of economic reform policies in Iraq, during the period 2005–2024, on poverty and unemployment, particularly in light of economic transformations and openness to the global economy. It focuses primarily on monetary and fiscal reforms. To achieve the research objective and test its hypothesis, the researchers employed a descriptive-analytical approach and statistical methods using composite growth rates to present and analyze the studied variables. This analysis relied on information and data from academic and official sources. The results showed that, despite a decrease in the composite growth rates of poverty and unemployment, this decrease was limited due to the lack of integration between monetary and fiscal policies and development policies that contribute to job creation and strengthen social safety nets. Furthermore, there was a lack of coordination between monetary and fiscal policies, and sometimes even between the policy instruments themselves, which negatively impacted efforts to reduce poverty and unemployment rates.
Abstract
This research provides an in-depth analysis of the impact of fiscal policy on achieving inclusive growth in both Algeria and Saudi Arabia during the period 2004-2024. It focuses on key fiscal policy instruments such as public spending, public revenues, and the sectoral distribution of GDP, aiming to identify successful fiscal measures and explore their potential application in developing Iraq's economic experience. The research employs a comparative analysis methodology, examining the financial and economic performance of both countries and comparing it to the Iraqi economic reality based on long-term official data. The analysis emphasizes the relationship between fiscal expansion, diversification of the production base, and improvements in social indicators. The results indicate that Saudi Arabia achieved greater progress in achieving inclusive growth based on diversifying the production base and expanding financial inclusion, while Algeria focused on the social dimension of its fiscal policy, leading to improved income distribution and reduced poverty, but with limited economic diversification. The study concludes by presenting an Iraq within the framework of an integrated financial and developmental reform that takes into account justice, efficiency and sustainability.
Abstract
This research aims to analyze the economic imbalances caused by local factors related to the nature of overall activity. These imbalances can be commodity-based, stemming from imbalances in aggregate supply and demand; financial, from imbalances in the general budget; or monetary, from imbalances between the supply and demand for money. Within this research framework, we can focus on the occurrence of these imbalances and their impact on deepening poverty, especially given that the Iraqi economy suffers from a set of structural imbalances: a rentier economy and dependence on crude oil, coupled with a clear weakness in the contribution of other productive sectors such as agriculture and industry. This has led to weak economic diversification and income inequality. The research is based on the hypothesis that there is a direct relationship between structural imbalances and high poverty rates in Iraq. To test this hypothesis, the descriptive and analytical methods were used, examining economic sectors and analyzing the evolution of poverty rates. The research concluded that dependence on a rentier economy, the inefficiency of fiscal policies and income redistribution, as well as developmental disparities between governorates, have all contributed to deepening poverty and fluctuating its rates. The results also showed that improvements in poverty levels were temporary and dependent on... The increase in oil revenues is a direct result of economic policies, and based on this, the research recommends diversifying income sources, strengthening the role of productive sectors, and improving the efficiency of economic and social policies to reduce structural imbalances and decrease poverty rates in Iraq.
Abstract
This research aims to clarify the theoretical framework of the concepts of digital financial inclusion and financial exclusion, explaining their main causes and analyzing the role of digital financial inclusion in reducing financial exclusion. Digital financial inclusion is one of the most important pillars contributing to economic development. The importance of this research stems from the significance of studying financial exclusion in modern economic literature, as it addresses a crucial aspect of Iraqi society that exacerbates poverty and deprivation. The research highlights the role of digital financial inclusion in mitigating and addressing this issue. It is based on the hypothesis that digital financial inclusion significantly contributes to reducing financial exclusion by bringing financial services closer to those excluded in remote areas and integrating them into the formal financial system. The research concludes that digital financial inclusion provides financial services in a digital format suitable for the needs of poor and marginalized groups, especially in remote and rural areas. It recommends developing a strategic plan with a specific timeframe, implemented in phases, to achieve a high level of digital financial inclusion in remote areas, supported by sufficient financial resources and an appropriate legal framework.
Abstract
This research aims to analyze the impact of youth economic empowerment on poverty reduction through entrepreneurship initiatives, considered a modern development mechanism that contributes to enhancing young people's economic capabilities and improving their living standards. The study adopted a descriptive-analytical approach, using a questionnaire as the primary data collection tool. The research population consisted of 80 young beneficiaries of entrepreneurship initiatives in Najaf, employing a comprehensive census method. The study examined the variable of youth economic empowerment through five dimensions: employment opportunities, skills and capacity development, access to economic resources, economic participation, and economic independence. The poverty reduction variable was measured across four dimensions: governance and accountability, institutional effectiveness, inclusivity and equity, and policy sustainability. Data were analyzed using SPSS software, employing descriptive statistical methods and regression analysis to test the impact hypothesis. The results showed a significant positive impact of youth economic empowerment on poverty reduction, with a regression coefficient of β = 0.477 and a coefficient of determination (R² = 0.249), indicating that economic empowerment contributes to reducing poverty levels among young people. The study recommended strengthening training and funding programs for entrepreneurial projects and developing policies that support entrepreneurship to contribute to more sustainable economic development.
Abstract
This study aims to evaluate the economic feasibility of domestic crude oil refining in Iraq and to assess its role in maximizing value added to the national economy compared with the option of directly exporting crude oil. The study adopts an applied quantitative analytical approach, based on official data issued by the Iraqi Ministry of Oil and the Central Statistical Organization, in addition to reports from global oil markets during the period ،(2020–2025).The results show that domestic refining generates an average economic value added of approximately USD 33 per barrel, representing an increase of about 42.3% compared with direct crude oil exports, in addition to achieving a positive net present value and an internal rate of return of 18.7%. Domestic refining also contributes to the creation of direct and indirect employment opportunities and supports petrochemical industries. The study concludes that expanding refining capacity and improving refinery efficiency constitute a strategic economic option for maximizing oil revenues and achieving sustainable economic development in Iraq.
Abstract
The research addressed the possibility of achieving economic reform in Iraq based on the directions of the competent international institutions, of which Iraq is a member or observer, as institutions possessing great capabilities and experience accumulated from more than 190 member states in these institutions. For this reason, the research included two main points: the theoretical framework for economic reform and international institutions. The second point dealt with the international institutions’ vision for economic reform in Iraq, in addition to The most important conclusions and recommendations reached by the research focused on the weak points that Iraq suffers from. The research also recommended a number of points, including the necessity of benefiting from the expertise of these institutions in the economic and social fields in a way that reflects the achievement of the public interest of Iraqi society. At the end of the research, the approved sources for the research were established so that the subject would be completed to the extent possible to achieve the objectives from which it was launched.
Abstract
The study aims to analyze the role of strategic clarity, represented by its dimensions (clarity of goals, clarity of activities and procedures, and clarity of organizational structure), in achieving job well-being through its dimensions (relationships, self-acceptance, autonomy, and purpose of work) among employees at Jabir Ibn Hayyan University for Medical and Pharmaceutical Sciences. The importance of the study lies in addressing a contemporary topic in management thought related to enhancing the balance between organizational performance and employee well-being. The study adopts a descriptive-analytical approach by designing a questionnaire distributed to a sample of employees from the College of Pharmacy. The sample consisted of (60) employees out of a total population of (112). The data were analyzed using appropriate statistical methods to test the study hypotheses and to measure the correlation and impact relationships among the variables. The results revealed a significant correlation and effect between strategic clarity and job well-being, indicating that increased clarity of goals and procedures contributes to enhancing employees’ psychological satisfaction and job engagement. The findings also showed that clarity of goals is the most influential dimension among those examined.
Abstract
Purpose: This study aims to examine the role of digital sustainability strategy in enhancing knowledge work productivity and its relationship with supporting poverty recovery in local government institutions, through an applied study conducted at the Najaf Governorate Council. Methodology: The study adopted a descriptive-analytical approach with a correlational-explanatory design. Data were collected using a structured questionnaire administered to a simple random sample of 120 employees from a total population of 209 employees. The data were analyzed using SPSS Version 28, employing descriptive statistics, Pearson’s correlation coefficient, and simple linear regression analysis. Findings: The findings indicate that the level of digital sustainability strategy implementation was moderate, with an overall mean of 3.31. The social dimension recorded the highest mean (3.54), whereas the economic dimension recorded the lowest (3.11). Knowledge work productivity was relatively high, with an overall mean of 3.52. Cognitive complexity recorded the highest mean (3.72), while innovation recorded the lowest (3.36). The results further revealed statistically significant positive correlations between digital sustainability strategy and knowledge work productivity (R = 0.71), digital sustainability strategy and support for poverty recovery (R = 0.81), and knowledge work productivity and support for poverty recovery (R = 0.66), at p < 0.001. Simple linear regression also demonstrated a positive and statistically significant effect of digital sustainability strategy on knowledge work productivity (β = 0.67), explaining 50% of its variance (R² = 0.50). Originality/Value: The study contributes to addressing a research gap by integrating digital sustainability, knowledge work productivity, and support for poverty recovery within the context of local government institutions in Iraq. It provides an empirical basis for directing digital transformation towards improving institutional performance and supporting sustainable local development.
Abstract
During times of economic volatility and in the process of administrative reform in post-conflict situations, strong leadership is essential to building a resilient workforce. To tackle this, the current study seeks to examine the effects of ethical leadership on “organizational citizenship behavior” (OCB) with corporate “social responsibility” (CSR) as a mediator in the private banking sector in Iraq. The research adopts a quantitative approach with the use of survey data from 229 banking professionals and is based on “Social Exchange and Social Identity theories”. The conceptual pathways were tested using variance-based structural equation modeling, which was performed using SmartPLS 4. The results of the analyses strongly favor the proposed model, showing that ethical leadership has a significant positive impact on employees' perceptions of CSR initiatives and their engagement in discretionary citizenship behaviors. Moreover, CSR was observed to have a great impact on OCB. Importantly, the findings proved that CSR is a powerful mediator, which means that ethical leaders provoke citizenship behaviors by developing a socially responsible organizational climate. The study fills a significant gap in the literature because it tests a mediation model in a less-studied context of the Iraqi banking sector. It offers administrative lessons to policymakers and bank executives, indicating that the strategic need to invest in ethical leadership and true CSR activities is not only a moral requirement but a strategic need to increase sustainable employability and fight against economic adversities.
Abstract
This study aims to analyze the role of digital entrepreneurship as a mediating variable in the relationship between smart leadership and the strategic ambidexterity of human resources in a number of software and smart application companies in Najaf Governorate. The study is based on the assumption that smart leadership, with its dimensions (emotional intelligence, spiritual intelligence, and rational intelligence), represents a modern approach to enhancing the strategic capabilities of human resources; however, its impact is strengthened through the adoption of digital entrepreneurship practices within the organization. The study adopts a descriptive-analytical approach with an exploratory orientation. The research population consisted of 93 employees across ten companies, while the sample included 70 respondents, representing a 75% response rate. Data were collected באמצעות a questionnaire based on established scientific scales and analyzed using appropriate statistical methods to test the relationships of influence and the mediating role. The results revealed a significant positive effect of smart leadership on the strategic ambidexterity of human resources, as well as a significant effect of smart leadership on enhancing digital entrepreneurship. The findings also indicated that digital entrepreneurship strengthens the relationship between smart leadership and strategic ambidexterity, reflecting its partial mediating role. Furthermore, the results confirmed that adopting digital entrepreneurship practices enhances the ability of human resources to explore and exploit opportunities, thereby supporting the achievement of strategic excellence for organizations.
Abstract
This research addressed marketing deception through its four dimensions (deception in product, deception in price, deception in entertainment, and deception in distribution) as an explanatory variable, and the customer's mental image through its four dimensions (cognitive, psychological, behavioral, and social) as a respondent variable. The research aimed to identify the effect of marketing deception on the mental image of the General Company for the Automotive Industry. The research population consisted of a sample of customers who visited the company. The sample was random, with 45 customers selected from a population of 112, and 41 valid questionnaires were retrieved, representing 37%. The research formulated a main hypothesis to test the effect relationship between the research variables. The results were extracted using ready-made statistical software (SPSS v. 22). The most important finding of the research is that the customers who visited the aforementioned company took into account the marketing methods used by the company.
Abstract
Sovereign wealth funds are among the most important financial instruments used by rentier economies to manage financial surpluses generated from the exploitation of natural resources, particularly oil, with the aim of achieving macroeconomic stability and enhancing long-term financial sustainability. The importance of these funds is particularly pronounced in economies characterized by a high degree of dependence on oil revenues, given the cyclical fluctuations these revenues are subject to due to changes in global oil prices. This research aims to conduct a comparative analysis of sovereign wealth fund models in a number of rentier economies. This research also aims to analyze the current state of oil surplus management in Iraq and assess the challenges facing the effective utilization of these surpluses within an institutional and investment framework. The research employs a descriptive, analytical, and comparative approach, analyzing leading international experiences in sovereign wealth fund management and evaluating their potential application in developing a suitable model for the Iraqi economy. Furthermore, the research analyzes the relationship between oil surplus management and economic stability, considering potential future scenarios for global oil markets.
Abstract
This study aims to analyze the role of banking digitalization in enhancing financial inclusion in Iraq by assessing the impact of digital banking services on empowering groups excluded from the formal financial system. The study adopts a quantitative analytical approach based on panel data from a sample of Iraqi commercial banks over the period 2015–2024. It examines financial inclusion indicators, including the number of newly opened bank accounts, the volume of electronic transactions, and the proportion of loans directed toward individuals and small businesses. These indicators are analyzed against banking digitalization measures, represented by the adoption of mobile and internet banking services and the volume of investments in technological infrastructure. Panel data regression models, namely Fixed Effects and Random Effects, are employed, in addition to the Hausman test to determine the most appropriate model. Instrumental Variables (IV) models are also used to address the potential issue of reverse causality between banking digitalization and the increasing demand for banking services. The results reveal a positive and statistically significant effect of banking digitalization on enhancing financial inclusion, particularly through increasing the use of electronic transactions and facilitating remote account opening. The findings also indicate variations in the magnitude of this effect between state-owned and private banks, with a greater impact observed among private banks, which demonstrate greater flexibility in adopting modern technologies. The study concludes that banking digitalization represents an effective pathway toward expanding financial inclusion in Iraq, provided that digital infrastructure is strengthened and public trust in electronic services is enhanced. The study offers several recommendations for policymakers and banks to improve access to financial services and empower financially underserved and unbanked populations.
Abstract
Economic diversification is a major concern for economists and policymakers alike. Various countries strive to achieve the highest levels of economic diversification in their economic programs. Economic diversification is also crucial for poverty reduction in Iraq, particularly through developing and creating job opportunities by expanding the agricultural, industrial, and renewable energy sectors. This study attempts to present an approach to economic diversification policies and addressing and reducing poverty in Iraq, based on theoretical principles from modern economic literature and objective data from the Iraqi economy. This includes examining the phenomenon of poverty, efforts to combat it, and the potential for economic diversification within the general budget and financial system. This forward-looking vision can be used to develop a policy that contributes to economic diversification, thereby mitigating economic fluctuations, achieving stability, increasing economic growth, and eliminating unemployment and, consequently, poverty The research problem adopts the topic that Iraq is one of the quartile countries that depend on a single economic resource, namely oil, to finance public spending. In the event that the macro economy is exposed to external and internal shocks such as the decline in oil prices, in addition to the mortgage crisis, as well as the COVID-19 pandemic, this will lead to a state of financial deficit. Therefore, it is better to rely on economic diversification, which does not allow the economy to be subject to sectors that use raw materials, and to expand economic activities, renewable energy, increase competitiveness, and create added value for the economy as a whole, which leads to reducing poverty.
Abstract
This research aims to analyze the impact of youth economic empowerment on poverty reduction through entrepreneurship initiatives, considered a modern development mechanism that contributes to enhancing young people's economic capabilities and improving their living standards. The study adopted a descriptive-analytical approach, using a questionnaire as the primary data collection tool. The research population consisted of 80 young beneficiaries of entrepreneurship initiatives in Najaf, employing a comprehensive census method. The study examined the variable of youth economic empowerment through five dimensions: employment opportunities, skills and capacity development, access to economic resources, economic participation, and economic independence. The poverty reduction variable was measured across four dimensions: governance and accountability, institutional effectiveness, inclusivity and equity, and policy sustainability. Data were analyzed using SPSS software, employing descriptive statistical methods and regression analysis to test the impact hypothesis. The results showed a significant positive impact of youth economic empowerment on poverty reduction, with a regression coefficient of β = 0.477 and a coefficient of determination (R² = 0.249), indicating that economic empowerment contributes to reducing poverty levels among young people. The study recommended strengthening training and funding programs for entrepreneurial projects and developing policies that support entrepreneurship to contribute to more sustainable economic development.
Abstract
Governorate through an analytical reading based on the indicators of the Sustainable Development Goals—not as a mere theoretical framework, but as a tool for diagnosing actual developmental imbalances at the local level. The analysis indicates that the roots of poverty in Babylon are not due to a scarcity of resources, but rather to distortions in sectoral employment, a lack of equitable distribution of opportunities, and the absence of empowering employment By tracing three pathways of poverty—the stalled agricultural sector, unbalanced investment, and hidden employment—the study sheds light on the existing gap between the available potential and the achieved developmental outcomes. In conclusion, the research proposes a set of realistic reform approaches derived from the specificity of the local environment, aiming to restore the philosophy of development as a living justice and a productive human endeavor.