Search Results for artificial-intelligence

Abstract

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

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

Abstract

The research aims to provide a scientific framework on artificial intelligence and determine the impact of using artificial intelligence on audit quality in light of the digital transformation and review some studies on the role of artificial intelligence on audit quality. To achieve this goal and by adopting the descriptive, inductive and analytical approach, a number of hypotheses were formulated and by designing a questionnaire distributed to the research sample represented by accountants and auditors, The number of questionnaires was (70), where the questionnaire was subjected to statistical analysis using the (SPSS) program and several conclusions were reached, the most important of which is that there is a statistically significant correlation between artificial intelligence and audit quality in light of the digital transformation. At a significance level of (1%), meaning that the decision result is acceptable with a confidence level of (99%). The answers of the research sample agreed that the use of artificial intelligence, including its technologies, most notably expert systems in light of the digital transformation, achieves audit quality. In light of the conclusions, a number of recommendations were made, the most important of which is encouraging economic units to transform digitally by replacing traditional accounting systems with computerized systems to encourage auditors to use artificial intelligence in the auditing process, as well as holding courses and conferences to enhance auditors’ awareness of the importance of using artificial intelligence and its techniques using digital auditing and its role in achieving audit quality in light of the rapid spread of technology

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

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

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

Rapid evolution of the Internet of Things (IoT) has transformed the urban infrastructure because it is possible to interconnect systems that can improve transportation, healthcare, security, energy management, and public services. Implementation of IoT network in Iraqi cities faces numerous constraints including lack of infrastructural development, network saturation, unstable connections, poor cybersecurity and lack of resource management. These factors largely affect dependability and functionality of smart city applications. This paper examined how Artificial Intelligence (AI) methods applied to improve IoT network performance in Iraqi cities through effective data routing, predictive maintenance, anomaly detection, bandwidth optimization, and intelligent resource management. Machine learning, Deep Learning and reinforcement learning methods were commonly used methods to address the conditions of dynamic networks and maximize operational efficiency. The study aims at the application of AI techniques to strengthen current IoT systems to enhance scalability, minimize latency, enhance security, and energy efficiency. The research, based on analytical modeling and comparative performance analysis, shows that AI-based IoT systems significantly improve technological resilience of cities and assist Iraq in the development of smart cities. The results offer viable advice to policy makers, network engineers and urban planners who wish to develop modern cities in Iraq using intelligent technology.

Abstract

This study explores the role of artificial intelligence in enhancing sustainable human resource management practices through a practical application at Al-Mustaqbal University College. The aim of the research is to investigate how AI technologies can improve the efficiency and effectiveness of administrative procedures. The research problem lies in the lack of comprehensive understanding of the role of artificial intelligence in developing human resource management strategies, which adversely affects the sustainability of administrative practices. A sample of 150 employees was selected, comprising administrative leaders in the College of Administrative Sciences, to collect data through specially designed questionnaires. The findings revealed that artificial intelligence could significantly contribute to improving recruitment, training, and performance analysis processes, thereby enhancing organizational effectiveness. In light of these results, it is recommended to activate the use of artificial intelligence in human resource management to better apply sustainability principles and enhance administrative capabilities.

Abstract

The increasing proliferation of artificial intelligence tools in the university environment has led to noticeable changes in learning approaches and the completion of academic tasks, raising debate about their impact on the development of students’ critical and creative thinking skills. While some argue that these tools enhance knowledge production, others contend that they may reduce cognitive effort and independent analytical thinking. This study adopts a descriptive-analytical approach through a questionnaire administered to a random sample of university students from various academic disciplines. The aim is to measure the level of use of artificial intelligence tools and examine the nature of their impact on critical and creative thinking skills, including analysis, inference, problem-solving, and brainstorming. The study also seeks to answer a set of research questions related to the extent of students’ use of AI tools, their contribution to improving higher-order thinking skills, and the presence of statistically significant differences based on selected demographic and academic variables. The findings are expected to contribute to developing a scientific perspective on how artificial intelligence tools can be effectively and responsibly integrated into higher education in a balanced manner that enhances students’ thinking skills without negatively affecting their cognitive independence. Moreover, the results may assist policymakers and universities in designing educational policies that promote the conscious and responsible use of artificial intelligence technologies in the learning process.

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

Given the importance of human capital in keeping pace with the rapid changes in the business environment, particularly those related to technological developments and their applications across various fields, including auditing and the need for professional performance to analyze data from audited institutions, there is a pressing need to identify and develop human capital based on the efficiency of artificial intelligence and its data analytics technologies. Accordingly, the current study aims to demonstrate the importance of human capital development and its significance in educational institutions. The study adopted a descriptive-analytical approach. The research population consisted of accounting employees at Al-Nahrain University in Baghdad Governorate, with a sample size of 55 respondents. The study reached the following conclusions: 1. Al-Nahrain University places considerable emphasis on developing human capital and demonstrates efficiency in using artificial intelligence applications for big data analysis. 2. Al-Nahrain University is efficient in utilizing artificial intelligence applications to analyze big data. The researcher recommends the following: 1. Increasing attention to human capital development, given its significant impact on the efficiency of using artificial intelligence applications in big data analysis. 2. Conducting further research on the impact of human capital development on the efficiency of big data analysis in auditing and electronic accounting practices.

Abstract

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

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

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

Abstract

The research aims to identify the tools and areas of artificial intelligence that are subject to tax in the digital environment, and how to account for them in light of the problems and challenges resulting from the absence of legislation that is compatible with the digital nature of such transactions. This is done by developing a proposed integrated framework for tax accounting in the context of digital transformation and artificial intelligence. The research reached several conclusions, the most important of which is the lack of legislation covering tax transactions in the digital environment and in light of the variables of artificial intelligence. This is in addition to some instructions that have not been unified at the international level, in addition to the lack of mandatory implementation. The research included several recommendations, most notably the need to unify legislation related to tax accounting at the global level and the need to keep pace with global developments.

Abstract

The world is witnessing rapid transformations driven by technological advancement, with artificial intelligence (AI) standing out as one of the most significant outcomes of the Fourth Industrial Revolution due to its profound impact on enhancing economic and administrative efficiency. This study aims to analyze the impact of artificial intelligence on strengthening public revenue efficiency and increasing economic productivity. It examines AI’s role in improving tax collection mechanisms, reducing financial waste and corruption, enhancing the management of public resources, and raising the productivity of both labor and capital. The research adopts a descriptive-analytical methodology, drawing upon contemporary economic literature. Among its principal findings is that artificial intelligence significantly contributes to improving the efficiency of public revenues and fostering economic productivity through enhanced financial forecasting and more efficient resource allocation. The study concludes with several key recommendations, foremost among them the adoption of comprehensive national strategies for integrating AI into public finance systems, alongside the development of robust digital infrastructure to maximize its impact on revenue generation and productivity growth.

Abstract

The research aims to investigate the impact of artificial intelligence on enhancing managerial and marketing decisions among employees at Zain and Asiacell. This objective addresses an important question: what is the impact of artificial intelligence on developing managerial and marketing decisions among employees at Zain and Asiacell? Based on the issue presented, the descriptive-analytical approach was adopted to collect data using a questionnaire. A total of 125 questionnaires were distributed to the company employees, with 103 returned, 92 of which were valid for analysis and 11 were damaged, indicating a response rate of 89.32%. For data analysis and hypothesis testing, two packages (SPSS & SMART.PLS) were adopted to establish the foundations through which the significance of variables can be demonstrated and the objectives of the current research achieved. Based on the research findings, several results were presented, the most important of which is the existence of a significant correlation between artificial intelligence and managerial and marketing decisions, as telecommunication companies direct their employees and priorities towards developing their capabilities in adopting AI technologies to improve their skills in making managerial and marketing decisions, which directly reflects on providing services that earn customer satisfaction and loyalty. The research also recommends the necessity of developing a comprehensive AI strategy that includes clear managerial and marketing objectives for Zain and Asiacell, with measurable performance indicators and a timeline for project implementation.

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 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

Given the swift digital changes occurring in the Banking industry, the purpose of this paper is to examine how well artificial intelligence systems can forecast and protect against future disasters.  By utilizing its skills in big data analytics, forecasting financial behavior, and more accurately and effectively managing risks, artificial intelligence (AI) is increasingly regarded as a crucial component in the development of banking systems and improving their operational efficiency.

 By enhancing client satisfaction, tailoring banking services to meet the demands of each individual, and cutting down on operational errors and administrative expenses, banks hope to gain a competitive edge by utilizing these technologies.  AI also helps to speed up credit decisions, make it possible to identify financial crime early, and create clever marketing plans based on forecasts of future market trends.

In order to ensure financial sustainability and achieve integration between digital transformation and the demands of banking innovation, studies show that the future of AI encompasses strategic, cultural, human, technological, and organizational dimensions in addition to technical ones.

 The paper also examined a number of anticipated long-term effects of AI applications, such as increased forecasting precision, lower operating expenses, better customer satisfaction, increased worker productivity, and assistance with investment choices.  The findings show that implementing AI applications in the banking sector is a strategic requirement to guarantee long-term growth and competitiveness in the digital era, not a technical luxury.

In order to enhance lending decisions and lower default risks, the paper also assesses how well a number of categorization algorithms work in assessing loan applicants' creditworthiness.  Using a dataset that represented the traits and financial activities of clients, seven machine learning techniques were used: Gradient Boosting, Random Forest, Extra Trees, Gaussian Naive Bayes, Logistic Regression, SVC-RBF, and KNN.

The paper used a database of 21 variables for loan applicants. Numerical variables included (age, income, credit score, debt-to-income ratio, and loan amount). Descriptive variables included (loan purpose, region, marital status, employer, educational level, and application channel). Binary variables included (whether or not the applicant had a history of default). These variables were used to predict the approval or rejection decision, with the dependent variable being represented by two values: 0 for rejection and 1 for approval.

The models were evaluated using the following six key performance indicators: Accuracy, Precision, Recall, F1 Score, Receiver Operating Characteristic Area Under the Curve (ROC AUC), and Brier Score.   The findings demonstrated that the Gradient Boosting algorithm performed best overall in both probability prediction quality and customer differentiation across different risk levels.  The Random Forest algorithm, which showed stability and balanced metrics, came next.  On the other hand, despite its moderate performance, Logistic Regression provided great interpretability, while the Gaussian Naive Bayes algorithm demonstrated high sensitivity in identifying high-risk customers.  In terms of overall accuracy and probability quality, some models—like SVC-RBF and KNN—performed worse.

Abstract

The integration of smart technologies into higher education is rapidly reshaping traditional teaching and learning environments. This study investigates differences in academic performance between students utilizing AI technologies and those who do not, spanning three educational levels: undergraduate, graduate, and postgraduate. Using a simulated dataset of 200 participants, the analysis employed independent sample t-tests, chi-square tests, regression models, correlation analyses, and visualizations such as scatter plots. The findings consistently demonstrate that students who adopt AI significantly outperform their peers, with notable statistical improvements across all groups. Additionally, factors like educational level and age were found to influence outcomes, with younger students and AI users showing greater consistency and higher achievement. Beyond presenting numerical data, the research contextualizes these results within modern digital learning theories, addresses challenges in technological integration, and offers practical recommendations for effectively incorporating AI tools into higher education frameworks.

Abstract

The research seeks to achieve a set of objectives, the most important of which is measuring the impact of using artificial intelligence techniques in improving the disclosure process in financial statements and its reflection in sustainable development. In consistency with the importance of the research and through its problem, the researchers sought to test the research hypotheses. To achieve this, a questionnaire was designed using (Google Form) and distributed on line to the elements of the research sample that were selected using the intentional sample consisting of employees of the departments of (financial affairs, auditing and internal control). (50) answers were obtained. Through the Statistical Package for Social Sciences (SPSS) application, the results of the questionnaire were analyzed. According to the applied framework of the research, a set of findings were reached, the most important of which were: Robotic process automation technology supports the accounting disclosure process in the financial statements prepared by the Presidency of the University of Basrah, which achieves sustainable development elements. The researchers presented a set of recommendations, the most prominent of which is that the Presidency of the University of Basra issue rules and instructions under which it is committed to converting to Use of artificial intelligence techniques.

Abstract

This study aims to examine the impact of Artificial Intelligence (AI) technologies on enhancing the quality of digital banking services, with a particular focus on electronic trust as a mediating variable in this relationship. The research problem stems from the challenge faced by banks in balancing the adoption of intelligent technological solutions with maintaining high levels of customer trust, especially within a rapidly evolving digital environment characterized by increasing cyber risks. The study adopted a descriptive-analytical approach and was conducted on a sample of 200 bank customers in Iraq. The findings reveal a significant positive direct effect of AI technologies on digital service quality. However, this effect becomes stronger and more statistically significant in the presence of high electronic trust, confirming its mediating role. Accordingly, the study recommends that banks pursue an integrated strategy combining advanced intelligent systems with robust cybersecurity measures and technological transparency to foster digital reliability and sustainable customer relationships grounded in trust and perceived value.

Abstract

This research explores the impact of various factors on managers' intention to use artificial intelligence (AI) technologies in human resource management practices, through a survey conducted with a sample of 80 individuals from 6 private colleges. The descriptive analytical method was utilized in the study, examining several key dimensions representing the independent variable, including (administrative dimension, cultural dimension, economic dimension, legal and ethical dimension, social dimension, and psychological dimension).

The results indicate that these factors significantly affect managers' intention to use AI, which in turn reflects on human resource management practices, including (recruitment and selection, training and development, performance evaluation, compensation and benefits management, and labor relations management). The study concluded that addressing the mentioned factors enhances the effective use of AI, contributing to the improvement of the effectiveness and efficiency of human resource management practices.

Therefore, the research recommends that institutions develop comprehensive strategies to enhance awareness and understanding among managers and employees regarding the benefits of AI, along with establishing clear policies to ensure legal and ethical compliance and fostering a culture of innovation and change.

Abstract

Smart universities constitute a complex environment in which thousands of Internet of Things (IoT) devices are interconnected, rendering them an increasingly attractive target for sophisticated cyberattacks. This study aims to design an integrated framework combining Artificial Intelligence (AI) and IoT technologies for the early detection of cyberattacks within smart university environments, employing machine learning and deep learning algorithms — namely Random Forest and a hybrid CNN-LSTM model — to classify network traffic and detect anomalous patterns in real time. The study adopted a descriptive-analytical approach supported by a field questionnaire administered to a sample of 150 participants from IT and network security personnel across universities. Results revealed excellent questionnaire reliability (Cronbach's Alpha = 0.927) and a strong positive correlation (r = 0.674) between cybersecurity awareness and AI detection effectiveness, alongside the superiority of the proposed model over traditional systems by an accuracy margin of approximately 25 percentage points (96.3% vs. 71.2%). The study recommends adopting a five-layer architectural framework integrating IoT devices, data processing, AI inference, attack detection, and real-time response layers as a viable model for deployment in Arab smart universities.

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

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

Artificial intelligence (AI) applications are essential for enhancing payment security and improving customer experience in financial institutions. This research aims to examine the challenges faced by Mastercard in Australia and Visa in Singapore in implementing these technologies. The study focuses on three main areas: challenges related to fraud and privacy, the strategies employed by both companies to address these challenges, and the impact of AI applications on customer satisfaction and trust. The research adopts an analytical methodology that combines both qualitative and quantitative data, relying on diverse sources including academic studies and annual reports. The findings reveal that the effectiveness of AI applications varies across the two markets, reflecting different responses to local challenges. For instance, Mastercard demonstrates a greater reliance on machine learning technologies in Australia to combat fraud, while Visa in Singapore focuses more on enhancing privacy and data protection. The study offers strategic recommendations aimed at improving payment security and customer experience, such as increasing transparency in data usage and strengthening communication with customers. This research contributes to a deeper understanding of the role of AI in financial services, providing valuable insights for companies and practitioners in the sector. By addressing the unique challenges of each market, customer satisfaction can be enhanced and greater trust in digital payment services can be fostered.

Abstract

The rapid shift towards artificial intelligence and its adoption in educational institutions to manage their educational and administrative affairs has produced large amounts of digital data. The research aims to design an integrated governance framework to protect the privacy of student data, making the commitment to protection a competitive advantage not a functional burden. The research used a comparative analytical approach to analyze institutional reports and documents. Among its findings was that the absence of governance in a smart university transforms data from a strategic asset into a source of risk that threatens the university's reputation. This research presents a model based on three main dimensions P3: political, people, and Platform. This model is applicable to universities that rely on artificial intelligence, unlike previous studies that focused on these dimensions separately to address the problem of student data protection. The shortcoming of those studies lies in the absence of a clear model for the interaction of these three dimensions.

Abstract

This paper reviews the growing role of AI in accelerating the discovery and design of inorganic nanomaterials for sustainable development through a six-stage pipeline: Data → AI → Prediction → Design → Fabrication → Application. Using a critical-analytical approach supported by quantitative metrics (99.99% correlation for TiO₂ band gap, screening of >10 million oxides, >2 compounds/day at A-Lab), it systematically compares ML, DL, and GNN techniques, alongside DFT-based high-throughput screening, inverse design, active learning, and self-driving laboratories. Based on 30 peer-reviewed references (2013–2026) selected using PRISMA guidelines from Scopus, Web of Science, and Google Scholar.

Abstract

The research aims to diagnose the contribution of production scheduling rules in activating cyber production requirements and to determine the implications of this relationship at the level of the General Company for Electrical and Electronic Industries in Baghdad as a field of research, as manufacturing companies today face a major challenge represented by increasing complexity and responding to dynamic changes in addition to achieving short delivery times. As planning, control and scheduling mechanisms cannot deal efficiently under complex, dynamic and unexpected circumstances, this requires a move towards creative activities and problem solving using collaborative decision-making mechanisms between human and artificial intelligence. Therefore, a move was made towards creating requirements for the cyber production system that would have a positive impact. On artificial and human intelligence through trustworthy interaction and integration into the cyber production system. The research problem is demonstrated by answering the following question: Do production scheduling rules affect the activation of cyber production requirements in the researched company? To answer the research questions, reliance was placed on the descriptive analytical approach and on tools and methods for collecting data and information, represented by personal interviews and a questionnaire form that was distributed to 60 individuals working in the company, the research sample. The importance of the research is evident through its treatment of two variables that have become of great importance in our world today, as they It dealt with production scheduling as a tool for allocating resources and loading according to its rules, in addition to its endeavor to activate the requirements of cyber production, which is one of the applications of the fourth generation of industry and is consistent with artificial intelligence methods. In order to analyze the results of the practical side, a set of hypotheses were developed and tested in the company in the field of research using the statistical program. (SPSS VE 26) In addition to a number of statistical methods, the research reached a set of conclusions, the most prominent of which is: The existence of a significant correlation was achieved between production scheduling in terms of its rules (in general and individually) and cyber production in terms of its requirements (in general) in the company, the field of research, and this explains that the company’s management It was able to employ its rules to process requests and arrange work in an effort to enhance cyber production requirements. He presented a set of proposals, the most prominent of which are: increasing the company’s management’s interest in the field of research in production scheduling rules, deepening their importance, and enhancing investment in other rules according to customer requests by making adjustments to scheduling from time to time to avoid delays. In delivering products to customers.

Abstract

This study examines the preventive role of Legal Technology (LegalTech) in monitoring anti-competitive behaviors, with a particular focus on current challenges in Iraq. The problem arises from the limitations of traditional tools in detecting collusion and monopolistic practices, in contrast to the potential offered by LegalTech solutions such as artificial intelligence algorithms and digital reporting platforms. The research adopts a descriptive-analytical and comparative methodology, reviewing successful international experiences (the European Union, Singapore, and the United Kingdom), alongside an Iraqi case study in a key sector. The underlying hypothesis suggests that while LegalTech provides promising opportunities for regulatory oversight, its effectiveness in Iraq depends largely on the development of digital and legislative infrastructures. Preliminary findings indicate that LegalTech can play the role of an "early warning mechanism" against anti-competitive practices. However, Iraq faces structural and legislative challenges that require urgent addressing.

Accordingly, the research seeks to provide a cognitive and policy contribution that deepens understanding of the preventive role of LegalTech and supporting Iraqi decision-makers in addressing current challenges, thereby fostering a fairer and more competitive economic environment.

Abstract

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 addresses the extent of digital transformation in the Iraqi banking sector, with a focus on a selected sample of Iraqi private banks. The research addresses the extent to which these banks adopt digital technologies to enhance their operations and customer services through quantitative analysis. The results reveal that although there is a growing interest in digital transformation Among Iraqi banks, the digital transformation in Iraqi private banks is still in its early stages compared to global trends. Although there is a growing recognition of the importance of digital technologies by banks, many of them still rely heavily on traditional banking methods, and this is due to This disparity is largely due to different levels of investment in digital infrastructure and different degrees of openness to technological change among bank management, and adoption rates remain uneven across the banking sector. This disparity is largely due to different levels of investment in digital infrastructure and different degrees of openness to technological change among bank management.

Despite these challenges, many banks have begun to implement digital solutions such as online banking, mobile applications and electronic payment systems to meet evolving customer expectations and increase competitiveness. This research highlights the need for strategic investment in digital infrastructure and regulatory reforms to enhance the environment. Conducive to digital innovation, it also emphasizes the importance of educating and raising awareness among customers to increase the adoption of digital banking services, which ultimately contributes to the modernization and growth of the sector.

Abstract

Universities worldwide have recognized the challenges of digital transformation in the face of rapid technological advancements, which have become an integral part of the educational system for all academic programs. This integration brings numerous advantages to all stakeholders in the educational process. Traditional methods, techniques, and tools have become outdated, prompting universities to enter into agreements with specialized global companies in technology, software, and tools. These agreements aim to equip their infrastructure for the educational process across various academic programs and disciplines, building knowledge and skills for students and preparing them for the job market in the era of digital transformation affecting all sectors.

Digital transformation is no longer an option but a necessity for institutions striving to enhance their efficiency and ensure their sustainability. The rapid growth of digital technology, advancements in smart devices and systems, increased data processing capabilities, and artificial intelligence have led to revolutionary changes. Dealing with the digital society requires investment in human resources and competencies possessing digital skills, capabilities, passion, ambition, and dialogue. This entails adopting a comprehensive approach to teaching methods, focusing on future requirements.

As mentioned earlier, digital transformation has become an urgent necessity that educational institutions seek to establish and dedicate. Educational technologies and digital platforms are not just concepts; they are now essential practices for the educational and learning processes. Universities need to leverage digital technologies to improve educational processes and practices, enhance learner and teacher experiences, and support the creation of effective and enduring educational models. Digital transformation helps universities operate more efficiently, remain competitive in global rankings and accreditations, and succeed in preparing learners for digital work environments.

In this context, digitization is a necessity in higher education institutions, attracting top students and improving the experience of courses, educational materials, and training processes in general. It enables monitoring and tracking to identify obstacles and challenges in training and reduce the risk of dropout. However, hesitation in understanding and seizing opportunities to move towards this digital environment still exists. It is essential for digital transformation to align with communication principles, ensuring its commitment to meet the expectations of various groups interested in economic, social, and environmental dimensions.

Abstract

The research aimed to identify areas of benefit from smart linguistic models (ChatGPT as a model) in accounting and auditing. The research used the descriptive approach to describe areas of benefit. Data was collected from ChatGPT, where a set of questions were asked and analyzed by topic. The research concluded with a set of results, most notably that the areas in which ChatGPT is greatly beneficial in accounting and auditing in general are: assistance in data entry and accounting guidance, assistance in preparing reports and budgets and setting estimates, research into international accounting standards, legislation and laws, analysis and interpretation of data, assistance In planning the audit process, organizing working papers, researching international standards for external and internal auditing. As for the areas in which ChatGPT does not provide significant added value in accounting and auditing, they are when the cases are complex, complex, and have many details, and require knowledge of the legislation and laws in a specific sector or country, or when the cases require an in-depth assessment of risks or analysis of large-scale data. Evaluating the internal control of a particular company.

Abstract

The article considers the historical foundations of Iraq for ensuring environmental and economic sustainability in the context of digitalization. The article presents facts about the contribution of the thousand-year-old culture of Iraq to world culture and the relevance of this contribution in solving the problems of sustainable development. A critical assessment of training technologies and the application of popular neural networks is given. It is proposed to use the experience of Belarus in planning and implementing strategic projects in Belarus in relation to the conditions of global digitalization and to use the results of Belarusian scientists in linguistic analysis of texts to create national neural networks. The importance of an ecosystem approach in solving the problems of socio-economic development of the country is emphasized. The relevance and necessity of appropriate training of personnel for the digital economy, the most important part of which in modern conditions is digital culture and the formation of a national market for high-quality data is substantiated.

Abstract

This research aims to explore the modern marketing of drugs through smartphone applications, focusing on the mechanisms of reaching and influencing consumers. With the rapid technological advancement and the widespread use of smartphones, these devices have become a powerful tool exploited for illegal purposes, such as drug promotion. The research examines how drug dealers utilize modern technologies, including encryption and targeted advertising, to reach a wide audience while maintaining the confidentiality of their operations. The study reviews the digital methods employed in this field and analyzes their impact on consumer behavior from psychological and social perspectives. Additionally, the research addresses the role of applications and digital platforms in facilitating this type of illegal marketing and how personal data and artificial intelligence algorithms are exploited to attract customers. Through data analysis and a review of previous literature, the research provides a comprehensive view of the ways drug dealers adapt to the rapidly changing digital environment and how they target specific consumer groups. Ultimately, the research aims to offer practical recommendations that help develop effective strategies to reduce the impact of this type of marketing on society, emphasizing the need to strengthen digital oversight and raise public awareness of the risks of exploiting technology for illegal activities.

Abstract

This study aims to analyze the role of reengineering digital thinking among university leaders and their belief in digital transformation in creating and adopting the smart university, which keeps pace with developments in artificial intelligence and digital tools. These represent some of the most important dimensions of digital transformation in an era in which digitalization has become one of the most significant competitive priorities. University leaders should therefore incorporate digital readiness into their strategic plans to ensure that the university completes the requirements of digital transformation, reaches the stage of becoming a smart university, and moves beyond traditional practices. Given the importance of reengineering leadership mindsets to foster belief in digitalization within higher education institutions and the need for universities to keep pace with rapid technological changes, the study problem was formulated around the question of the extent to which reengineering digital thinking among university leaders contributes to enhancing universities' digital readiness in a manner that supports the adoption of smart university dimensions and the achievement of the requirements of modern university transformation. The study adopted a descriptive-analytical approach. Its population and sample consisted of university leaders, including college deans, assistant deans, and heads of departments. A total of 73 valid responses were obtained for analysis. The study was based on three main variables. The first variable was reengineering digital thinking, comprising the following dimensions: leadership's belief in digital transformation, strategic digital vision, data-driven thinking, rapid responsiveness to digital changes, digital knowledge sharing, and digital skills updating. The second variable was digital readiness, comprising the dimensions of digital foresight, agile organizational structure, digital governance, digital competencies, and digital proactivity. The third variable was the smart university, comprising the dimensions of smart infrastructure, smart education, smart digital administration, smart services, digital innovation, and smart core capabilities of faculty members. The study found a significant correlation and significant effect between reengineering digital thinking and digital readiness. It also revealed a significant effect of digital readiness on the adoption of the smart university. These findings indicate that developing and reengineering digital thinking among university leaders contributes effectively to enhancing the level of digital readiness of universities, which, in turn, positively affects their ability to adopt smart university systems and improve the efficiency of academic and educational performance. The results also demonstrated that strategic digital vision, data-driven thinking, and digital skills updating are among the most influential dimensions in supporting the transition toward the smart university. The study recommends that universities adopt specialized programs for reengineering the digital thinking of university leaders, strengthen digital governance, develop smart infrastructure, invest in developing digital competencies, and foster a culture of digital innovation. Such initiatives would contribute to the transition toward smart universities and enhance their competitiveness and sustainability in the contemporary higher education environment.

Abstract

يؤدي الذكاء الاصطناعي دورا هاما وأساسيا في مختلف مناحي الحياة سيما في السنوات الأخيرة، فلم تعد الاستفادة من الذكاء الاصطناعي مقتصرة على البرمجيات فقط، بل امتدت الى مجالات الطب، والهندسة، والزراعة، وغيرها، وفي الآونة الأخيرة، اتجهت الدول نحو دمج الذكاء الاصطناعي وتوجيهه لتحقيق أهداف التنمية المستدامة ، بالشكل الذي يتوافق مع مستوى التنمية الاقتصادية والاجتماعية والبيئية المستدامة.

ولم تكن الدول العربية بمنأى عن هذه المساعي الدولية للاستفادة من الذكاء الاصطناعي ولاسيما في تحقيق التنمية المستدامة ، في ظل صعوبة الأوضاع الاقتصادية والسياسية والاجتماعية التي تواجهها،  ويزيد من صعوبة تأثيرها كون معظم الدول العربية دولاً نامية ، مما يزيد من أهمية تمسكها بضرورة الاستفادة من تطبيقات الذكاء الاصطناعي من أجل تحقيق أهداف التنمية المستدامة ، وعلى رأسها القضاء على الفقر وتعزيز فرص المساواة بين الجنسين وتحسين مستويات التعليم والصحة.

ويعد تحقيق أهداف التنمية المستدامة من أهم أولويات الدول وخاصة في ظل التحديات المختلفة التي يواجهها العالم سواء تحديات اقتصادية أو سياسية أو بيئية. وفي ظل التطور التكنولوجي اللامحدود وظهور تقنيات الذكاء الاصطناعي كان لابد أن تتوجه الدول نحو الاستفادة من هذه التقنيات وتطويعها نحو تحقيق أهدافها وخاصة أهداف التنمية المستدامة.

وقد لعبت منظمة اليونسكو دورا فعالا في الاستفادة من الذكاء الاصطناعي في تحقيق أهداف التنمية المستدامة من خلال دورها في مساعدة الدول في ذلك وبما يتناسب مع كل دولة حيث تضع المعايير وتساعد في وضع السياسات وبناء قدرات الدولة.

وفي 2019 ظهرت وثيقة (إجماع بكين) والتي وافق فيها ممثلو الدول والمنظمات الدولية والمؤسسات الأكاديمية والمجتمع المدني والمجتمع الخاص على أهمية الذكاء الاصطناعي في التعليم والبحث العلمي، كما تؤكد الوثيقة على وجود العنصر الإنساني واهميته في نشر تقنيات الذكاء الاصطناعي في التعليم لتعزيز التنمية المستدامة وحماية حقوق الانسان من خلال التعاون بين الانسان والالة.

و يمكن تعريف الذكاء الاصطناعي بأنه علم فائق التطور مشتق من علوم الحاسبات يحاكي العقل البشري بأعلى مستويات ذكاؤه ويستخدم لأداء كل المهام البشرية وحل كافة المشاكل التي يواجهها الانسان بطرق تكنولوجية متطورة.

ومن الجدير بالذكر أن الهدف الرئيسي لأبحاث الذكاء الاصطناعي في هذه المرحلة هو  انتاج ابتكارات من شأنها محاكاة الذكاء البشري وأداء نفس مهامه كحل المشكلات واتخاذ القرارات، ولكن مع تطور العالم وتسارع وتيرة الاحتياجات والمشاكل الاقتصادية والبيئية أدرك العلماء أنهم بحاجة الى خوارزميات وتقنيات أكثر تقدما.

وقد أدت جائحة كورونا إلى الزامية توجه العالم نحو استخدام تطبيقات الذكاء الاصطناعي، بل وتحديثها بشكل يساعد على حل أزمة كورونا أو على أقل تقدير الحد من تهديداتها ونتائجها. ومن أبرز استخدامات تطبيقات الذكاء الاصطناعي خلال جائحة كورونا استخدامها في العملية التعليمية وكذلك العملية الطبية.

فضلاً عن  أن تطبيقات الذكاء الاصطناعي في عصرنا الحديث تستخدم في شتى المجالات العسكرية والبيئية والاقتصادية والتعليمية ومن بين هذه التطبيقات:

• السيارات ذاتية القيادة والطائرات بدون طيار.
• الانسان الآلي والذي يتواجد حاليا في المستشفيات والجامعات وبعض المطارات.
• برامج الذكاء الاصطناعي في تحليل البيانات الاقتصادية كالبورصة وتطوير أنظمة تداول الأسهم.
• الأجهزة الذكية القادرة على القيام بالعمليات الذهنية كفحص التصاميم الصناعية، ومراقبة العمليات واتخاذ القرارات.
• التطبيقات الذكية الخاصة بتحويل الأموال والتعامل مع البنوك.
• خدمات المنازل الذكية، والأسلحة ذاتية العمل، والهواتف، وأجهزة التلفاز، والاف التطبيقات الأخرى.

ومن الأهمية بمكان حشد الوسائل اللازمة لتنفيذ خطة التنمية المستدامة 2030من خلال تنشيط الشراكة العالمية من أجل تحقيق التنمية المستدامة، على أساس روح من التضامن العالمي المعزز، مع التركيز بوجه خاص على احتياجات الفئات الأشد فقرا والأكثر ضعفا، وبمشاركة من جميع البلدان وجميع أصحاب المصلحة وجميع الشعوب. إذ أن الذكاء الاصطناعي (AI) يمتلك إمكانيات هائلة لدعم وتحقيق التنمية المستدامة عبر تحسين الكفاءة، تقليل الفاقد، وتقديم حلول مبتكرة لمجموعة من التحديات البيئية، الاقتصادية، والاجتماعية.

Abstract

This study aimed to measure the impact of digital transformation on the financial performance of the Iraqi banking sector during the period (2020–2025). To achieve the objectives of the study, the descriptive-analytical approach was adopted through the analysis of financial data obtained from a sample of Iraqi banks under investigation. In parallel, a quantitative approach was employed using a questionnaire administered to a sample of (777) respondents. The results revealed a statistically significant statistically significant association between digital transformation variables, represented by digital services, artificial intelligence, and technological platforms, and financial performance indicators, namely Return on Assets (ROA) and Return on Equity (ROE). The findings also indicated that digital transformation contributes effectively to reducing operating costs and enhancing the operational efficiency of the surveyed banks. Based on these findings, the study proposed a set of recommendations focusing on the necessity of strengthening digital infrastructure, intensifying specialized training programs for human resources, and developing cybersecurity frameworks to ensure the sustainability of financial performance within the rapidly evolving digital environment.