Search Results for control
Abstract
The research aims to identify the role and procedures of external auditing in developing and enhancing the work of internal control in governmental institutions. It also seeks to determine the extent to which the adherence of government units to internal control components according to COSO contributes to strengthening their effectiveness. Furthermore, it explores the role of the external auditor in examining and evaluating internal control within governmental units and the extent to which external auditing relies on it.
To achieve the research objective, questionnaire data were analyzed using statistical methods, specifically Factor Analysis, to determine the relative importance of each factor. Weighted data were then obtained based on the importance determined by factor analysis, followed by structural equation modeling (SEM) analysis, incorporating the mediator variable (internal control components according to COSO).
The research population was defined as the Federal Board of Supreme Audit employees working in the Ministry of Electricity under the Iraqi Federal Financial Supervisory Board. The research sample was limited to a governmental unit subject to the audit of the research population, specifically the headquarters of the Iraqi Ministry of Electricity, due to the availability of the necessary data and their cooperation in scientific research.
The theoretical part of the research relied on collecting data from books, articles, theses, dissertations, scientific studies, and all research related to the topic, whether in Arabic or English, as well as online resources. The practical part depended on creating a questionnaire distributed to the sample individuals.
The research reached several conclusions, the most notable being the lack of awareness among government units and their staff, especially the sample, regarding professional publications related to internal control, such as international and local auditing standards. It also highlighted the failure to keep up with guidelines issued by the Federal Financial Supervisory Board (e.g., the 2007 Internal Audit Units Guidance Manual, Audit Manual No. 4, and the 2024 Internal Control Manual). This was confirmed by practical findings, where respondents agreed on the existence of a relationship and influence between external auditing and the effectiveness of internal control. This influence could be negative if external auditors fail to develop and update audit mechanisms. Additionally, relying on COSO internal control components in external auditing helps enhance the effectiveness of internal control, as shown by the analysis results, especially with the presence of the mediator variable. However, the lack of knowledge about these components has led to weak attention to internal control elements, ultimately weakening internal control in public sector units.
Among the key recommendations of the research is the need to familiarize employees within the unit with professional publications related to internal control, particularly the 2024 Internal Control Manual issued by the Federal Financial Supervisory Board. This manual emphasizes the importance of adhering to internal control components and principles and their impact on enhancing the effectiveness of internal control. This can be achieved through seminars, workshops, and conferences conducted by specialists, in addition to those organized by the Federal Financial Supervisory Board. Furthermore, it is essential to distribute all professional publications related to internal control to employees for review and awareness of their key provisions.
Abstract
This research aims to analyze the extent of companies' compliance with International Auditing Standard 265 (ISA), which requires management to report deficiencies in the internal control system. The research focuses on the overlap of this standard with the elements of the internal control system according to the COSO model. It also studies the relationship between compliance with the standard and the efficiency of the control system, with a focus on the control environment, risk assessment, control activities, information and communication, and follow-up. The research reviews the challenges facing companies in implementing this standard. The research concluded that compliance with Standard 265 enhances the effectiveness of the internal control system. which enhances confidence in financial reports and reduces the chances of corruption and operational errors, and that failure to identify objectives and analyze risks leads to major gaps in internal control systems, and that relying on risk assessment principles in the COSO framework enhances banks' ability to identify weaknesses and material risks and address them effectively. and provides recommendations to enhance its implementation by encouraging internal and external communication through establishing effective communication channels within the banking sector for the purpose of accurately transmitting information and improving the communication process with external parties with the aim of ensuring that all parties are committed to their responsibilities
Abstract
This research aims to study the role of digital accounting technologies in improving financial control in Iraqi public sector entities by testing main hypotheses related to the extent of the impact of manual accounting and digital accounting technologies on the efficiency of financial control in public sector entities. The research also seeks to provide a scientific and practical overview on how to move from manual accounting to digital accounting, while identifying the difficulties of this transformation in the Iraqi environment. To achieve the research objective, a questionnaire was formulated and distributed to a selected group of academics and professionals who possess sufficient experience and academic qualifications. The sample included (144) individuals. After analyzing the results, it was concluded that traditional (manual) accounting suffers from several weak points that could negatively affect the control of public spending. The results also concluded that adopting digital accounting technologies would contribute to improving financial control in public sector units by reducing the chances of tampering with records, enhancing the transparency of financial operations, tracking cash flow, and identifying any deviations in the implementation of budget items, in addition to the government’s ability to conduct proactive control. The research concluded with a set of recommendations represented by the necessity of applying digital accounting technologies, investing in digital technical infrastructure, and emphasizing the enhancement of coordination and joint work between the relevant authorities by holding a number of courses and seminars that clarify the importance of adopting these technologies to ensure their application in public sector units.
Abstract
The purpose of this study is to look into how internal control and auditing procedures affect financial performance in state-owned firms.
The study focuses on the function of these technologies in increasing financial transparency, lowering financial risks, and optimizing resource allocation in public sector organizations. It also investigates the importance of internal audits in discovering errors and financial manipulation, as well as the obstacles associated with adopting these systems in the public sector. The primary premise of this study is that efficient implementation of internal control and auditing systems improves financial performance in state-owned firms by increasing transparency, lowering financial risks, and achieving better resource allocation. A descriptive analytical technique was utilized to collect qualitative and quantitative data from financial managers and internal auditors in state-owned firms using questionnaires and interviews. In addition, financial data and yearly reports were examined to identify the relationship between internal control and auditing systems and financial results. The research hypothesis was supported using statistical tools such as variance analysis and correlation analysis. One of the research's primary results is that effective use of internal control and auditing systems improves financial performance by increasing transparency, minimizing financial errors, and optimizing resource allocations. Furthermore, senior management's backing is vital to these systems' success. The research's crucial direction is to improve and develop internal control and auditing systems in state-owned firms by offering ongoing staff training and implementing new technologies to improve these systems' performance. Beyond that, complete support from top management should be ensured in order to assure the achievement of financial goals and the elimination of operational financial risks.
Abstract
This study primarily aims to investigate the effect of strategic control on achieving advanced levels of strategic success, with a focus on exploring the degree of strategic control implementation in the Jordanian banking sector. Furthermore, this study intends to provide a comprehensive vision encompassing the key factors that contribute to achieving strategic objectives, in order to address the emerging challenges in the banking business environment. The study population consisted of all Jordanian commercial banks registered with the Association of Banks in Jordan, numbering (12) banks for the year 2025. To achieve the study objectives, data were collected using a questionnaire specifically designed for this purpose. A total of (244) questionnaires were distributed to employees in Jordanian commercial banks, including both general staff and senior management personnel such as managers, deputy managers, assistant managers, and department heads. Of these, (191) questionnaires were returned, with (184) deemed valid for analysis. For the purpose of data analysis and hypothesis testing, the Statistical Package for the Social Sciences (SPSS.V.23) was utilized.
This study concluded with several key findings, the most important of which was the presence of a positive and significant effect of strategic control on achieving strategic success in Jordanian commercial banks. Additionally, the study results demonstrated a high degree of strategic control implementation in Jordanian commercial banks from the perspective of their employees.
Based on these findings, the study recommends that the relevant departments in Jordanian commercial banks prioritize strategic control as an essential tool for predicting risks and identifying improvement opportunities by enhancing internal and external monitoring mechanisms to ensure long-term performance sustainability and strategic success.
Abstract
As a result of the great importance that companies attach to the internal control system, as this system takes a major role in implementing their operations in an organized and practical manner, leading to the optimal exploitation of available resources, and as a result of what Six Sigma has proven to be a methodology that helps companies provide services free of defects and meets the requirements of those who benefit from those services. Accordingly, this research aims to measure the extent to which the Six Sigma methodology can be used as an internal control system to improve the quality of internal audit. To achieve this, the researcher used the inductive statistical approach by designing a questionnaire using (Google Forms) and distributing it electronically to the research sample, which was selected using a deliberate (intentional) sample consisting of employees from the (Financial Affairs, Audit and Internal Control) departments at the General Company for Fertilizer Industries - Southern Region. and among the most important results that this research produced are, designing elements of the internal control system using Six Sigma methodology indicators leads to achieving the dimensions of sustainable development, As well as the need to educate employees in the relevant departments about the objective’s that management seeks to achieve using the Six Sigma methodology as an internal control system.
Abstract
The banking sector is one of the sectors most exposed to risks and the reason is due to the nature of the work of banks that is linked to a group of risks directly. Therefore, it is necessary for the bank to have an efficient and efficient internal control through which it can control the bank’s resources from the risk of waste and loss.
Therefore, the idea of establishing the Basel Committee on Banking Supervision came from the banks’ need to strengthen the internal control and increase its solidity to face risks effectively. The increase and exacerbation of global indebtedness, especially in developing countries, so if the banks are committed to applying the requirements of Basel III, this will help reduce risks and control the available resources and reduce.
As for the research sample, it included three private commercial banks, which are the Iraqi Union Bank, Ashur International Bank and Al-Mansour Investment Bank.
The research reached a set of results, including that the requirements of Basel III came to keep pace with the banks of developed countries, and that it is possible to cover the risks they face from their capital, which in turn represents a challenge for banks of developing countries due to the difficulty of implementing these requirements and that the internal control of banks is in their interest to apply all the requirements Basel III to increase its durability and strength to face the risks it may be exposed to.
The research problem includes the extent to which banks operating in Iraq apply the requirements of Basel III and does the Central Bank of Iraq follow up on the application of these requirements periodically. For banks, the research sample is represented by three private commercial banks: Union Bank of Iraq, Ashur International Bank and Al-Mansour Investment Bank.
The researcher also relied on laws and legislations related to the subject of research, doctoral dissertations and relevant master’s theses, in addition to relevant Arab and foreign books and periodicals. Relationship to the subject matter.
Abstract
The aim of the research is to clarify the role that environmental control demonstrate in achieving the requirements of sustainability, and the research relied on an independent variable, which is environmental control, while the dependent variable sustainability had four requirements: (rationalization of resource consumption, reducing pollution, reducing the impact on human health, using Renewable energy), and a simple, comprehensive, stratified sample was selected, represented by the administrative leaders and administrators in the General Company for Battery Industry / Babel 1 plant in Baghdad. What is the role of environmental control in achieving sustainability requirements?) by testing two main hypotheses about correlation and influence relationships. difference), in addition to finding the relative importance, on the basis of which it is possible to know the level of order of each paragraph or dimension in addition to the test of to the main hypotheses by using the statistical program (SPSS.V.23) to extract the results.
The research reached a set of conclusions regarding environmental control, most notably the lack of interest of the laboratory management in the periodic evaluation process for the extent of compliance with environmental legislation related to environmental control, which is negatively reflected in the discovery of deviations in environmental work. It has positive repercussions in detecting the extent of deviation when applying regulations and instructions related to environmental legislation.
Abstract
Planning the audit process is one of the basic standards and one of the audit requirements that the external auditor must abide by in order to complete the audit profession and reach the expression of professional opinion and achieve audit quality. The examination of internal control for the entity subject to audit is the first steps taken by the external auditor in order to identify weaknesses and defects in Internal control, which affects the determination of the size, adequacy and suitability of the evidence by using the statistical sampling method and depending on his personal experience. In order to continue carrying out its normal business during the coming period, the external auditor must obtain and evaluate sufficient and appropriate evidence to reach the appropriate conviction, in addition to presenting a set of recommendations, the most important of which is the need to be completely accurate in the external auditor’s report, taking into account the audit risks that lead to expressing an opinion Inappropriate in the financial statements.
Abstract
The purpose of this research is to analyze the effect of applying the internal control system according to the COBIT5 framework on tax performance. Data was collected from the research sample using the questionnaire form, and the number of distributed questionnaires was (55), distributed to each of the officials and workers in the Iraqi General tax authority, Professionals, and Academics at the University of Baghdad. A set of statistical methods were used to study the relationship between the two research variables, using the statistical program (SPSS) to analyze the data and calculate (the arithmetic mean, correlation coefficient, coefficient of variation, F test, R2 coefficient of determination, T test, Cronbach's alpha coefficient). The research has a significant positive relationship and influence between the framework (COBIT5) and the tax performance. The most influential dimensions of COBIT5 in tax performance dimension delivery, service and support (DSS), followed by evaluation, guidance and control (EDM), while the least influential dimensions in tax performance dimension compliance are planning and organization (APO). The research recommended adopting the COBIT5 internal control framework as a guide for auditors to advise senior management on the efficiency of the internal control system in the tax institution. This includes a governance framework for information technology, which is one of the most important pillars of the corporate governance system. This research also contributes by providing theoretical and practical implications for tax administration to improve the reality of tax performance.
Abstract
The concept of e-tax filing is introduced by the e-government that motivates the use of
ICT (information and communication technology), specifically they focus on the usage of the
internet-related application to run an activity. The current study is aimed to understand the
acceptance of e-tax by the consumers. The impact of attitude towards adopting e-tax,
subjective norm, perceived behavioural control on intention of electric e-tax. The current
study uses the close-ended questionnaire to conduct the survey and to collect the responses
from the contributors. The total number of a questionnaire that was supposed to be filled by
the participant was 193. All the construct uses a five-point Likert scale. All variables of TPB
are regressed with adoption intention to analyse whether TPB variables have any significant
impact on adoption intention. Thus we can conclude that H1, H2 and H3 of the current study
are accepted. A future researcher should examine the other factors that may influence the etax adoption. This study is limited to the Iraqi context, other nation’s dimension must also be
analysed. A future researcher should also examine the culture-specific and cross-culture
factors in their researchers. Future study should also focus on the relationship among the
component so that they can achieve higher explanation power and lastly, a researcher should
also examine the variation in the subjective norms, attitude and control behaviour across
primary adoption and extension stages.
Abstract
This research aims to explore the importance of financial analysis and its contribution to enhancing environmental performance evaluation by utilizing financial ratios in financial analysis and addressing environmental issues to improve and maintain the environment and performance of government units. The research problem centres on the negative impact of neglecting financial analysis of financial statements and the financial information they contain regarding environmental performance on making appropriate decisions in performance evaluation. Therefore, the researchers sought to prove the hypothesis that using financial ratios in financial analysis and comparing financial information with non-financial information enhances environmental performance evaluation procedures. The study examined the environmental reality of the Medical City Directorate under the Ministry of Health, which is considered a unit affecting the environment. It involved an analytical review of the issued reports and financial analysis of the budget execution statement. The research concluded that the government unit in question showed weak environmental performance due to insufficient attention to pollution control, affecting most environmental aspects, and failure to apply environmental laws and regulations. Key recommendations include the need to comply with environmental laws and regulations and the necessity of establishing an environmental auditing plan or program to cover all environmental activities of the directorate.
Abstract
The research aims to measure the impact of public budget indicators and institutional quality (the quality of governing institutions in the economy) in reducing public debt for a selected group of Arab countries with renter economies for the period (2002-2023). Two standard models have been built to achieve this goal: The first model focused on measuring the impact of the general budget through its basic indicators represented by public spending and public revenues expressed in tax revenues, with the introduction of the oil price variable as a control variable due to its fundamental importance in explaining the dynamics of public debt in oil economies. The second model focused on measuring the impact of the six institutional quality indicators issued by the World Bank (control of corruption, political stability, government effectiveness, rule of law, voice and issue, and regulatory quality) on public debt. Using static analysis of longitudinal data models represented by its three models (pooled regression model, fixed effects model, and random effects model) for eight Arab oil countries, the research reached a set of results: For general budget indicators, the results showed that reducing public spending can contribute to reducing public debt, while there was no significant effect of oil revenues. While for oil prices, they had an impact in reducing public debt. As for institutional quality indicators, the results showed the impact of (political stability, government effectiveness, voice and issue) on reducing public debt, while the results showed that (control of corruption, rule of law, and regulatory quality) contribute to the accumulation of public debt. Therefore, the results of this research confirm the importance of the financial budget and institutional quality in reducing public debt and its sustainability in the long run.
Abstract
The concept of e-tax filing is introduced by the e-government that motivates the use of
ICT (information and communication technology), specifically they focus on the usage of the
internet-related application to run an activity. The current study is aimed to understand the
acceptance of e-tax by the consumers. The impact of attitude towards adopting e-tax,
subjective norm, perceived behavioural control on intention of electric e-tax. The current
study uses the close-ended questionnaire to conduct the survey and to collect the responses
from the contributors. The total number of a questionnaire that was supposed to be filled by
the participant was 193. All the construct uses a five-point Likert scale. All variables of TPB
are regressed with adoption intention to analyse whether TPB variables have any significant
impact on adoption intention. Thus we can conclude that H1, H2 and H3 of the current study
are accepted. A future researcher should examine the other factors that may influence the etax adoption. This study is limited to the Iraqi context, other nation’s dimension must also be
analysed. A future researcher should also examine the culture-specific and cross-culture
factors in their researchers. Future study should also focus on the relationship among the
component so that they can achieve higher explanation power and lastly, a researcher should
also examine the variation in the subjective norms, attitude and control behaviour across
primary adoption and extension stages.
Abstract
The research aims to explain the measurement and accounting disclosure of lease contracts in accordance with the IFRS 16 standard and its impact on the informational content of the financial statements. To achieve the research objective, the researcher applied the IFRS 16 standard in Gulf Bank because it did not apply the IFRS 16 standard during the period of application of the standard in 2019, and the researcher prepared The financial statements were prepared in accordance with the requirements of the standard before and after application, and in a retrospective manner, according to what the standard allowed, with other variables held constant. The researcher provided a detailed analysis of the impact of applying IFRS 16 on the informational content of the financial statements by comparing the results before and after application, as well as the impact of that application on Financial ratios.
The researcher reached a set of conclusions, the most important of which are the following:
- The application of the IFRS 16 standard leads to the recognition of the right to use the asset among non-current assets, which leads to an increase in assets with a decrease in prepaid expenses, as a result of the amendments in order to apply the standard represented by reversing the prepaid expenses before application. In addition, recognizing lease obligations as non-current liabilities leads to an increase in total liabilities.
The application of IFRS 16 affects the informational content of the statement of changes in equity, especially when applied using the modified retrospective method, as a decrease in retained earnings resulting from an increase in the volume of expenses due to an increase in debit interest expenses and depreciation expenses leads, therefore, to a decrease in retained earnings.
The research concluded with a number of recommendations, the most important of which are:
- The need for lease contracts to be clearer by stating the important paragraphs that have an impact on the process of accounting treatments related to the application of IFRS 16, which are (duration, payments, purchase option, the extent of the lessee’s control over the asset subject to the lease, and so on).
- The necessity of qualifying staff working in accounting departments in the banking sector, given that it is obligated to apply international standards and other sectors through training on conducting accounting treatments for lease contracts in accordance with the IFRS16 standard, as treatments that are radically different from what used to be the treatment of lease contracts according to local accounting systems.
Abstract
This study aimed to shed light on compliance auditing and the risks associated with non-compliance, while demonstrating the impact of compliance auditing on the quality of accounting information contained in the financial statements, applied to a sample of Iraqi banks listed on the Iraq Stock Exchange. The study also addressed the concept of compliance auditing as one of the branches of modern auditing that focuses on verifying institutions' compliance with laws, standards, and regulations, and its role in enhancing transparency, credibility, and improving the quality of accounting information. This study was based on the hypothesis that fulfilling compliance auditing requirements in the correct and proper manner by audit committees can result in a set of distinct benefits, including expressing a neutral professional opinion on ensuring the level of quality of accounting information for entities subject to auditing that meets the requirements of a wide range of investors. The study problem was embodied through a set of questions, including (Do economic units operating in the local environment seek to adopt compliance auditing practices for their financial statements and statements? Do economic units operating in the local environment realize the role that compliance auditing practices play in improving the image of the auditing profession for a wide range of investors? Does adherence to compliance auditing practices affect ensuring a certain level of quality of accounting information for entities subject to auditing, especially in an environment where the importance of transparency and financial accountability increases? In order to achieve the objectives of the study and examine and test its hypothesis, the study adopted the descriptive analytical approach. By constructing and formulating a questionnaire form that was distributed to the study sample consisting of a group of auditors, compliance monitors and financial accountants working in the banking sector, and then analyzing the study data through the use of a number of statistical means and methods.
The study reached a set of conclusions, the most important of which is that there is an important role for compliance auditing in enhancing the quality of accounting information, and there is a statistically significant moral effect of compliance auditing on the quality of accounting information in its dimensions.
The study also recommended the need for continuous assessment of the extent of banks' compliance with laws and standards, and the application of effective internal control systems that support compliance auditing tasks and ensure early detection of any violations, and the development of proactive plans to avoid financial and legal risks associated with non-compliance.
Abstract
One of the most important issues that an economic unit can face is changing accounting policies in light of the diversity of accounting options and alternatives, The aim of the study is to provide an introductory introduction to accounting policies and the impact of changes in accounting policies in accordance with the International Accounting Standard (IAS-2), Changing accounting policy is one of the most important issues that an economic unit can face, The important factors in improving the quality of accounting information in the financial statements through analyzing the relationship between the application of these policies and their accuracy and reliability, The research is based on an analytical study of the financial statements issued by the General Company for Textile and Leather Industries, The research reached a set of conclusions, the most important of which is that since the financial statements prepared by the company, whether based on manual or electronic programs, are not based on accurate information generated through the integrated system, their output does not truly indicate the efficiency and benefits of the company’s operations as a result of the company’s possession of a database, Unified and updated for all data related to the company’s branches, and in particular, with regard to the technical and statistical aspects. As a result of the use of old systems, it has become difficult to quickly and accurately obtain the necessary information as a result of the division and dispersion among the company’s departments, which has made it difficult to review the resulting financial statements, As for the recommendations, the most important of them is the need for all economic units to pay attention to the inventory component because it increases the ability of the economic unit to remain in the market and obtain many revenues for the economic unit
Abstract
The research sought to demonstrate the role of electronic accounting programs in the efficiency of regulatory performance within Iraqi private companies. It relied on the descriptive analytical approach to describe its theoretically proposed variables, and then collected the questionnaire that had been directed to a number of individuals working in the companies under study, who formed the research sample, numbering (391). After testing the proposed hypotheses, and analyzing them according to the SPSS program, the research conclusions were as follows: There is a significant role for electronic accounting on the efficiency of regulatory performance in the Al-Tamimi Group for Engineering Industries in Baghdad as one of the Iraqi industrial companies, and there are significant differences between the average answers of the sample members about the role of electronic accounting programs in the efficiency of regulatory performance according to the variable of the number of years of experience. Accordingly, the research recommended providing a training program on electronic accounting programs with the aim of exchanging knowledge and experiences on electronic accounting programs, training auditors and accountants to practice the process of controlling accounting information technology, providing them with the knowledge and skills they need to do their work in the best possible way, enhancing the use of electronic accounting, and applying it correctly to improve the quality and efficiency of auditing operations.
Abstract
A case study of self-assessment and tax revenues An applied case study of the method of self-assessment of income in the General Tax Authority - Companies Department, and the problem of an overview of assessment and tax revenues was presented, and the study reached the stage of assessment and public revenues, and the study reached the stage of self-assessment and study, self-drawing and study in Abroad, Self-Painting and Study Abroad. Its final accounts through various activities, and that the mutual trust between the two parties to the tax accounting process) plays a key role in this type of income estimation methods, and the research came out with a variety of combination of relationships and mutual trust between the two parties to the tax accounting process through the development of tax awareness of the citizen. The one who successfully triggered the application of this method of estimating income, taking into account the tax administration’s commitment to the tax law and striving instructions not to be unfair to the taxpayer when estimating his income.
Abstract
The banking crisis occurs in the banking system when cash withdrawals from all types of bank accounts by bank customers suddenly rise, that is, when the bank’s or financial institution’s liabilities are greater than financial assets and then its inability to cover the liabilities, then the cash and its equivalents are not guaranteed. The quality of the loan portfolio and the increase in bad loans from it have an impact on the financial position, and for this reason and in the aftermath of the recent financial crisis (2008), the International Accounting Standards Board, in cooperation with international organizations, issued the International Financial Reporting Standard (9) to recalculate the expected credit losses of financial instruments according to scientific grounds To avoid defaulting in debt repayment, the research focused on the challenges facing commercial and Islamic banks in Iraq in implementing the guiding regulations issued by the Central Bank of Iraq, which mandated the application of the standard as of 2019 in light of the capabilities available in those banks.
With the aim of the research to shed light on the requirements of the standard IFRS-9) and procedures for banks in the application of the standard and the role of the Central Bank of Iraq in monitoring banks to ensure that those requirements are met. The research reached several conclusions, the most important of which is that the timing of the application of the standard is not appropriate due to the circumstances that Iraq is going through, and many commercial activities have stopped due to the outbreak of the Corona virus with the decline in oil prices. 2019 until a later time until the appropriate environment for the application is available
Abstract
The research aims to shed light on the method of value chain analysis and its role in enhancing the effectiveness of the accounting information system by showing the host and non-host activities of the value in the company, the research sample in order to exclude them, and to indicate the most important results possible to be obtained from the adoption of an advanced accounting information system that contributes to raising the efficiency of the company's performance by providing management with detailed information and future visions through which it is able to make decisions based on the analysis of the main and supporting activities, and in order to achieve the objectives of the study and verify the validity of its hypotheses, modern cost techniques have been adopted, and the industrial sector has been manufacturing and marketing The study concluded with a set of conclusions, the most important of which is the analysis of the value chain contributes to reducing costs by separating the activities and the host value statement and work to enhance them and exclude the costs of non-host value activities in order to increase the efficiency and effectiveness of the accounting information system at work, in addition, the study recommends raising the level of efficiency and skill of employees thought activating training programs and specialized courses in the field of work in order to be able to deal with the advanced accounting information system and the mechanisms of applying the value chain, which contributes to improving their performance and in line with the continuous developments in business environment.
Abstract
The research focuses on calculating the expected credit risks according to the IFRS9 9 standard and how to apply this standard in the National Bank of Iraq. IFRS9 9 is an accounting standard that deals with the classification, financial value of financial assets and the management of risks related to them. Modern accounting standards require considering the financial risks of loans and other financial products owned by the bank. The IFRS9 9 standard aims to supply a comprehensive credit risk management system and supply a probable estimate of expected losses on loans and other financial products. The process of calculating the expected credit risk by the IFRS9 9 standard includes several main steps. First, financial products should be classified according to the degree of expected risk. This classification is based on the quantitative and qualitative information relevant to the bank and the credit risk assessment for each category. After that, the expected credit size for each category is decided based on forecasting models and risk estimates. These models are based on a set of accounting, economic and business standards. Historical data and current information are used to decide the expected credit volume and the possible risks entailed by financial portfolios. According to accounting standards, banks must include the expected credit volume in periodic financial reports and constantly update it. This helps third parties, such as investors and regulators, to understand the bank's exposure to credit risks and the efficiency of the bank's risk management. This process is reflected in the volume of credit applied at the National Bank of Iraq by improving the bank's understanding of credit risks and thus the ability to make better decisions in granting loans and managing risks. The aim of this research is to study the calculation of expected credit risks following the IFRS9 9 standard and analyze their impact on the credit volume in its application at the National Bank of Iraq. The focus is on understanding the details of the standard and how to apply it to improve risk management and make better decisions in granting loans. Through this research, we have concluded that calculating the expected credit risks by IFRS9 contributes to enhancing the bank's understanding of credit risks and improving its efficiency in risk management, and the correct application of the standard helps in supplying more transparent and predictable financial reporting of potential losses. Based on the findings, there are some recommendations for improving risk management at the National Bank of Iraq and applying the IFRS9 standard. The bank should strengthen its technical capabilities to collect and analyze financial data and credit ratings in a more correct and effective manner, and the bank should supply continuous training to employees on the standard and methods of its implementation and the use of proper predictive models to calculate the expected credit risks. Finally, the bank should give financial reports in an organized and transparent manner, explaining the expected credit volume and the potential risks entailed by this volume. This will help investors and regulators understand the extent of the bank's exposure to credit risks and the efficiency of the bank's risk management.
Abstract
In light of the growing trend towards a market economy and the liberalization of trade exchanges, achieving a fair competitive environment has become one of the fundamental pillars of any economic system that seeks efficiency, innovation, and consumer protection. However, monopolistic practices – whether explicit or disguised – are among the most significant challenges that hinder this path, especially in countries where legislation still fails to keep up with the complexities of the modern market.
The Iraqi legislative environment, despite having a competition law, still suffers from a weakness in deterrent and monitoring tools, and a lack of specialized institutional mechanisms capable of monitoring and limiting monopolistic practices, especially those that take the form of covert alliances or control through technology. Despite the issuance of the Iraqi Competition and Anti-Monopoly Law No. 14 of 2010, the legislative and regulatory reality reveals a deep structural flaw in the ability to effectively confront monopolistic practices, The existing texts are characterized by a degree of generality and ambiguity, and do not reach the level of technical detail necessary to track modern monopolistic practices, especially those that occur through data control, hidden pricing, and cross-market alliances. Additionally, the absence of precise definitions for key concepts, such as 'dominance' and 'anti-competitive agreements', weakens the ability of courts and regulatory bodies to apply the texts rigorously and consistently. This is further compounded by institutional shortcomings. The concerned bodies responsible for law enforcement lack independence, human resources, and specialized technical capabilities, which often renders their oversight merely symbolic. Furthermore, the mechanisms for investigating monopolistic practices and the accompanying judicial procedures suffer from slowness and complexity, which undermines the deterrent effect of legal intervention. In light of these circumstances, an unequal market environment is reproduced, allowing certain economic actors to entrench their monopolistic positions at the expense of the principle of equal opportunities and consumer rights.
Abstract
The study dealt with diagnosing the quality of the external auditor's performance in view of international auditing standards and external environment variables. The study was based on a main hypothesis that states “the process of raising the quality of the external auditor’s performance and ensuring the fairness and objectivity of professional opinion within the auditor’s report that reflects the essence of control practices requires professional, technical and strict adherence to international auditing standards with consider the integrate with the external environment variables surrounding the entity subject to auditing" . In order to achieve the objectives of the study and test the validity of the hypotheses related to it, the researcher adopted the descriptive (correlational) approach, which aims to know the size and type of relationship between the variables, that is, to what extent the study variables are related to each other, sub-hypotheses were derived, which confirm the existence of a moral correlation with statistically significant between the international auditing standards and quality of the external auditor's performance, the external environment variables and quality of the external auditor's performance. This requires adoption a number of tools, including formulating and designing the questionnaire form in an accurate manner and making use of some previous studies in the process of designing that questionnaire in order to cover all study variables in a way that represents the study community correctly.
The study reached a set of conclusions and recommendations, the most important of which are , one of the most important determinants of the success of external audit practices and achieving quality in the auditing performance is that the task must assign to a professional and competent external auditor possessing a number of personal qualities , scientific and professional qualifications, including integrity, objectivity and transparency in expressing a professional opinion , as addressed by the international auditing standard that requires exercising professional care, availability of skill, competence and training in the external auditor, he must possess the ability to understand international auditing standards and the conditions for their application, possess impartiality in the process of gathering evidence, familiarity with the affairs of the entity subject to auditing and the nature of its relationship with other external bodies. He must also possess a tendency of professional skepticism, which indicates alertness to cases that may indicate the possibility of a misrepresentation due to an error or fraud and critical evaluation of evidence , In addition to these features, the external auditor requires accuracy in determining the entity to which the auditor’s report are directed and justice in formulating this report as it is considered a link between the auditor and the needs and requirements of many users, including senior management, investors and creditors, in order to contribute to strengthening corporate governance and facilitate the process of making decision.
Abstract
Due to the seriousness of drug abuse, especially among young people, the researchers emphasize the importance of educational institutions in curbing this phenomenon. Schools serve as a bridge between youth, their families, and society, playing a crucial role in educating young people about the dangers of drug use and addiction, and guiding them toward healthy alternative activities. This research highlights the Icelandic experience as a successful model from the 1990s, where innovative programs and awareness efforts were implemented in collaboration with local entities to reduce drug abuse.
Abstract
The study aims to diagnose and clarify the role of audit evidence in assessing the efficiency and effectiveness of the accounting information system for the entities subject to audit. The study was based on a main hypothesis that states the adoption of the external auditor to obtain an integrated and comprehensive set of evidence in accordance with the requirements of international auditing standards in monitoring the operation of the accounting information system for business organizations can result in a set of benefits, including facilitating the task of evaluating the effectiveness and efficiency of the system’s outputs to the extent to which the characteristics of this system comply with the requirements of the beneficiaries on an ongoing, accurate and objective basis. In order to achieve the objectives of the study, examine and test its main hypotheses, the study adopted the descriptive analytical approach by constructing and formulating a questionnaire that was distributed to the study sample consisting of a group of external auditors serving in auditing offices in the Republic of Iraq, and then analyzing the study data through adopting a number of tools and statistical methods.
The study reached a set of conclusions, the most important of which is that one of the most important challenges facing the external auditor when practicing the tasks of collecting audit evidence its dealing with auditing technology, especially with regard to collecting electronic evidence along with its traditional counterpart. In addition to the weakness in level of accounting and auditing culture for the audited entities. The study also recommended the necessity of providing adequate support by the senior management for the entities subject to audit in relation to the external auditor when exercising the tasks of collecting evidence and taking into account the element of audit fees and wages in a manner that is commensurate with the size and complexity level of the company’s activities for which the accounting information system is audited.
Abstract
The study aims to shed light on the types of risks associated with the use of information technology in the audit process that face the external auditor, and to demonstrate the impact of these risks on the quality of the external auditor’s performance through the auditor’s academic and professional qualifications, rules of professional conduct, and consistency with field work standards. The study was based on the hypothesis The main principle is that the external auditor’s identification and evaluation of the risks that he may be exposed to when using modern techniques represented by auditing technology can result in a series of positive results, which in turn enhance the quality of his performance in the auditing process. In order to achieve the objectives of the study and examine and test its sub-hypotheses, it was adopted The study adopted a descriptive analytical approach through constructing and drafting a questionnaire that was distributed to the study sample consisting of a group of external auditors working in auditing offices and companies in the Republic of Iraq, and then analyzing the study data through the use of a number of statistical means and methods.
The study reached a set of conclusions, the most important of which is that the expansion and spread of the use of information technology in many professional works has placed the auditing profession on the need to keep pace with technical developments, as there has become an urgent need for the use of technology by the external auditor in his audit work. Information has provided many opportunities and provided many competitive advantages, but its use is associated with various risks that require the external auditor to recognize and evaluate them in advance to take the necessary precautions and procedures and thus will positively affect the quality of his performance when conducting the audit. The study also recommended the need for auditing offices and companies in Iraq Which uses technology in its work with all policies and procedures that ensure that all auditors are aware of the risks of technology and the extent of its impact on the quality of the external auditor’s performance
Abstract
This paper aims to study and analyze the audit expectations gap that arises due to the difference between the potential expectations of the auditing profession and the actual performance of that profession. The study adopted a main hypothesis that state the adopting of comprehensive auditing strategy for practicing the auditing profession through adhering to the international planning standard for auditing and understanding the nature of the economic entity that subject Auditing before starting to perform the audit duty can contribute to improving the outcomes of the audit work and reducing, managing the audit gap effectively in a way that achieves the primary audit goal of the truth and fairness of the financial statements subject to audit and enhancing confidence in the outcomes of the audit work. The study provides efforts to improve compliance with international auditing standards, including the International Auditing Planning Standard. To achieve the research objectives and prove the validity of the study hypothesis, Federal Board of Supreme Audit was chosen as a research community and a group of 5 departments affiliated with the Office as a sample for the research. The research indicated that there are differences between audit expectations based on international auditing standards and the actual application of these standards in a group of departments affiliated with the Federal Board of Supreme Audit. The results showed that these gaps may be due to the lack of sufficient understanding of the standards, or the ability to apply them effectively by sample.
The study concluded with a set of recommendations, the most important of which is that the research sample needs to address potential gaps in the application of auditing standards by enhancing educational processes and training programs and providing the necessary guidance to employees. Federal Board of Supreme Audit also needs to ensure that current policies and procedures are compatible with international auditing standards, as well as Monitoring and oversight efforts must be increased within the sample to ensure continued compliance with these standards. The study also recommended the necessity of updating policies and procedures based on international standards and implementing periodic audits to evaluate compliance with the standards.
Abstract
The research aims to study and analyze the risks associated with the adoption of accounting information systems, particularly human, technological, environmental, and legal risks. It also addresses the literature related to the reliability of the external auditor’s report by highlighting the nature of these risks and explaining the extent to which they affect the quality and credibility of audit reports issued by local audit firms.
The research is based on the hypothesis that identifying the risks of adopting and operating accounting information systems by regulatory bodies, and relying on auditors who possess the professional capability to disclose such risks, will positively reflect on the reliability of the final audit report for stakeholders who rely on accounting information. To achieve the objectives of the study, a conceptual framework was developed that covers the accounting information system, its internal structure, and the risks associated with its adoption. In addition, the framework analyzes the dependent variable represented by the reliability of the external auditor’s report and the characteristics that this report must include. The study also clarifies the role that risk identification can play, especially risks related to human factors involving system designers and operators, and technological risks related to the information infrastructure of business organizations.The researcher concluded that the level of disclosure regarding the risks of adopting accounting information systems in audit reports is still limited and incomplete. A significant portion of audit outputs continues to focus on traditional financial tests, without expanding into the evaluation of risks associated with modern systems. It was also found that the lack of systematic identification of these risks directly affects the reliability of the audit report and reduces the ability of users of financial statements to rely on it.
The researcher recommends that audit reports should include an annex or a dedicated section addressing risks related to accounting information systems, and that an evaluation methodology should be adopted encompassing human, technological, environmental, and legal risks, in addition to determining the impact of these risks on the fairness and credibility of financial data. The study further recommends enhancing the training of regulatory staff on mechanisms for evaluating risks associated with modern systems and integrating the results of such evaluations into the contents of the external auditor’s report, in a manner that strengthens its reliability and transparency for all stakeholders.
Abstract
Abstract
Commercial banks are the basic infrastructure in building the economy and business of any country, as commercial banks play a prominent role in the process of economic development, and most banks are exposed to many banking risks that may lead to instability in the financial system. Perhaps the most important of these risks is liquidity and credit risk, which are one of the important issues in commercial banks, as it is a source of concern for every bank, because the function for which the banks were found is to provide cash liquidity and grant credit. This research aims to clarify and analyze the relationship of (liquidity and credit) risks with banking safety indicators for a sample of commercial banks. Three commercial banks (the Commercial Bank of Iraq, the United Bank for Investment, and the Middle East Bank) were selected for the period (2010-2020) and the research was based on the following hypothesis It (there is a statistically significant correlation between credit and liquidity risks and banking safety indicators), and the research reached several results, the most important of which is that analyzing the relationship of liquidity and credit risk indicators with banking safety indicators helped policy makers and regulators identify strengths and weaknesses in commercial banks. easily, so that they can take preventive measures to avoid any crises or setbacks that hinder the work of banks. While the research recommended the necessity of urging Iraqi commercial banks to develop measurement and control tools and to develop effective contingency plans, in order to control liquidity and credit risks
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
This research aims to study the impact of internal audit on risk management in light of internal audit standards. The research was carried out on a sample of public banks operating within the State of Iraq, where the collected data was analyzed by conducting an applied study and conducting a questionnaire for that, and international standards for internal auditing were used as a tool. To evaluate the impact of internal audit on risk management, the results of the study showed that there is a positive and strong relationship between internal audit and risk management through the contribution of internal audit in improving risk management procedures and enhancing internal control in banks. The research recommended the importance of strengthening the role of internal audit as an effective tool in improving risk management in public banks.
Abstract
The research aims to study and analyze the cognitive foundations of analytical procedures and the efficiency of external auditors, in addition to reviewing the relevant literature on the quality of financial reporting. It focuses on the extent to which analytical procedures are applied and on verifying the external auditor’s commitment to their implementation within a selected sample of Iraqi banks (Iraqi National Bank) The study is based on the hypothesis that adopting sound analytical procedures, supported by an audit team that is scientifically and professionally qualified, positively impacts the quality of financial reporting of the audited entity. To achieve the research objectives, the financial statements of the sampled banks were analyzed using financial ratios representing liquidity, activity, leverage, and profitability.
Through a comparison between the ratios used by the external auditors and those applied by the researcher, it was found that the auditors primarily focused on liquidity indicators, applying only the current ratio, without extending the analysis to other ratios related to activity, profitability, and leverage.
The findings revealed that the effective application of analytical procedures by competent external auditors enhances the quality of financial reporting, as each element reinforces the other’s effectiveness; any weakness in one dimension directly affects the reliability of financial reports.
The researcher recommends that analytical procedures and financial ratios be applied by auditors throughout all stages of the audit process, as they provide essential support in determining the nature, timing, and extent of audit tests, while maintaining previous results for comparative and future evaluation purposes..
Abstract
The research aims to demonstrate the importance of applying responsibility accounting in economic units and its role in evaluating the performance of responsibility centers by shedding light on responsibility centers and ensuring commitment to implementing the policies and objectives of the economic unit. The problem lies in the fact that the use of traditional methods of performance evaluation results from a lack of attention to administrative accounting aspects and a focus on applying the responsibility accounting system through evaluating the performance of cost centers. Due to their reliance on traditional methods and the lack of sufficient information, this has led to a weakness in performance evaluation according to modern methods. In order to achieve the research objectives and verify the validity of its hypotheses, the responsibility accounting system was applied, and the industrial sector was chosen as the research community and the General Company for Food Products, represented by the Amin Factory, as the research sample. The research concluded with a set of conclusions and recommendations, the most important of which was that the research found that there is weakness and shortcomings in the accounting reports and information provided by the factory, and the neglect of the aspect of preparing monthly, quarterly and annual reports, including the preparation of the annual budget plan to identify deviations and determine their causes to work on finding solutions that help in raising the effectiveness and efficiency of operations within the factory. The study recommends that responsibility centers should be defined accurately and clearly, with the responsibilities and activities associated with them and how to allocate costs to each center being clarified. The factory should work on improving production and administrative operations in the various responsibility centers in order to improve the overall performance of the factory. The accounting and evaluation system should be developed to be more comprehensive and effective, including the definition of clear and measurable performance standards for evaluating the performance of responsibility centers.
Abstract
This research deals with the complex relationship between fiscal policy tools and exchange rate policy in Iraq. Where the exchange rate is one of the important economic indicators that reflect the state of economic stability of the state, and is greatly affected by changes in fiscal policy, especially in light of excessive dependence on oil revenues and fluctuations in global prices, hence the problem of the study stems from the challenges faced by the Iraqi economy due to its great dependence on oil revenues, which leads to fluctuations in the exchange rate The study seeks to answer how different fiscal policy tools affect exchange rate policy. The study found that public revenues, which rely heavily on oil, play a crucial role in stabilizing the exchange rate. Public spending, whether current or investment, also affects the value of the local currency, as the rise in current spending can lead to inflationary pressures, which increases exchange rate fluctuations, and the impact of both the public budget and public debt on exchange rate policy, as it appears that the fiscal deficit and high public debt can lead to Pressure on the local currency. The study emphasizes the importance of economic diversification and increasing non-oil revenues to ensure the stability of the exchange rate.
Abstract
The aim of the study is to explain the role of the unified treasury account (TSA) in improving cash management in Iraq. This study dealt with two basic variables: the unified treasury system (TSA) and cash management. The two researchers demonstrated the role that the unified treasury account (TSA) plays in cash management and demonstrated the strong relationship. Between this system and improving cash management after explaining the concept, importance and classification of each of the variables, this study was consistent with the Iraqi Ministry of Finance’s approach to improving cash management by adopting the unified treasury account, which represents a qualitative shift in cash management, as the project will allow the possibility of monitoring the movement of cash on The level of the public sector as well as keeping pace with financial and economic progress. The study came to conclusions, the most notable of which is that there is a major difference between the traditional system of cash management currently followed and the unified treasury system for cash management in terms of control of cash, transparency, accountability, accuracy and speed of information, planning and control. Accordingly, it was the two researchers recommended the need for the Ministry of Finance to implement the Treasury Single Account (TSA) system in Iraq because of its positive effects on cash management by controlling all leaked resources legally and filling these gaps. The Ministry should prepare the requirements for the success of this system and reduce dependence on roads. Traditional cash management.
Abstract
In light of rapid economic changes and the increasing intensity of global competition, economic units seek to achieve excellence and efficiency by improving the management of their resources and reducing costs without affecting the quality of products or services. Rationalizing the allocation of costs is considered one of the modern administrative methods that aims to optimize the use of resources and distribute costs to activities. Strictly proportional to its contribution to creating added value in order to achieve this goal, value chain analysis has become an effective strategic tool that contributes to improving cost allocation and enhancing institutional performance. Value chain analysis, created by Michael Porter, depends on analyzing the main and supporting activities within the economic unit and evaluating them with the aim of identifying activities that contribute to creating value. Reality of the product or service from the customer's point of view, Compared to activities that raise costs without providing a tangible return, this methodology contributes to eliminating unnecessary costs and activities that do not add value, which helps achieve greater efficiency in allocating financial and human resources. Applying value chain analysis helps in restructuring operations in a way that ensures compatibility. Between diverse activities and market needs, This contributes to reducing waste and achieving a sustainable competitive advantage. It also contributes to enabling economic units to determine appropriate pricing strategies that reflect actual costs and help enhance profitability margins.
Abstract
This research was conducted in one of the general directorates of the Iraqi Ministry of Electricity, which is the General Directorate of Rusafa Electricity Distribution, for three years (2015, 2016, and 2017). The research focused on the problem of lack of interest in the accounting disclosure of social responsibility in the financial statements in the aforementioned directorate.
The aim of the research is to demonstrate the role of accounting disclosure on social activities carried out by economic units in the financial financial statements, in addition to explaining the role of accounting disclosure on social activities in evaluating the performance of economic units,
The research, through measuring social performance indicators that include financial performance and non-financial (social) performance, reached conclusions, the most important of which is the lack of accounting disclosure about the costs and expenditures of social responsibility despite the fact that the General Directorate for Distribution of Al-Rasafa Electricity bears the expenses of its social performance.
The researcher recommended the necessity of enacting laws and instructions that oblige economic units to pay attention to social performance and allocating the necessary sums in the state’s general budget and disclosing them in the financial statements in order to achieve the goal of social responsibility, which is to achieve the gains that can be achieved. These units are in their nature units aimed at achieving profits.
Abstract
The research addresses two main topics: the International Public Sector Standard (IPSAS 24) relating to the presentation of budget information in financial statements, and the Government Financial Management Information System (GFMIS).
In relation to IPSAS 24, the research focuses on clarifying how budget information is presented in public sector financial statements. The standard aims to achieve transparency and reliability in providing financial information to governments and government institutions. The research addresses various aspects of the standard, such as defining financial terms, basic principles, and requirements that must be met in submitting the budget.
For GFMIS, the research reviews and evaluates this system that is used in managing financial information for governments. GFMIS aims to improve the efficiency and effectiveness of government financial resources management, and facilitate financial planning, monitoring and evaluation processes. The concept of GFMIS, its components and benefits are reviewed, as well as the challenges of its implementation and future preferences for its development and improvement.
Overall, the research aims to provide previous researchers with an overview of IPSAS 24 and its importance in presenting budget information in public sector financial statements, as well as reviewing GFMIS and its role in improving government financial information management. This research can contribute to raising public sector awareness of the importance of adhering to international accounting standards in the public sector and using advanced financial information management systems to enhance transparency and effectiveness in managing the financial resources of governments.
The main reason for linking these two variables is to enhance transparency, accountability, and financial control in the public sector and ensure that government financial information complies with international accounting standards in the public sector. Therefore, reviewing these two variables and analyzing their role will provide an important theoretical and applied framework for understanding the relationship between them to rationalize the budget. The most important conclusions reached for the review research are that the main goal of applying the (IPSAS) standards is to achieve compatibility in accounting policies at the global level by providing guidance and directives to develop a comprehensive theoretical framework for government accounting. Evaluating government performance is achieved through commitment to applying the (24 IPSAS) standard., which allows the preparation of a variety of financial statements detailing the approved budget and actual expenditures, the final budget (adjusted allocation), and achieving the qualitative characteristics of accounting information. The government unit did not disclose in the financial statements the extent of compliance with legislative and regulatory laws and other regulations imposed by external parties. (The State) As for the recommendations, the researchers suggest that government institutions should commit to implementing the IPSAS 24 standard completely and accurately to ensure compliance with international accounting standards. Government institutions should analyze their actual needs and conduct a feasibility study before making any transfers in the original budget, in order to ensure a strong scientific basis and improve the institution’s performance in adhering to budget directives. Government institutions should fully and effectively implement GFMIS in all government units to enhance transparency and financial control. The GFMIS should also be configured in a way that meets the needs of the government unit in a way that enables it to record and track financial transactions and prepare financial reports in an accurate and timely manner.
Abstract
The Sustainable development had become occupies an important place in the global economy in light of the developments that have occurred in the modern business environment Sustainable development has been emerged as a remade term for the overall development , where the center of gravity in global politics to thinking in addressing the issues collectively and develop plans comprehensive and work to use of available resources effective way and avoid waste and loss ,where sustainable development objective to try find some kind of balance between the ecosystem and the economic system without wasting natural resources generations are obligated at the present time as necessary keep on natural resources for future generations , as the primary objective for the sustainable development become achieve justice for different generation especially the future generations in providing an adequate standard of living and try to reduce the phenomenon of poverty especially in developing countries which requires the necessity to redistribute income between developed and developing countries , and the economic entity contribute to achieving sustainable development through the application of sustainability which offers many economically beneficial ways for this entity to effectively comply with environmental and social responsibility in her decision so design those strategies for sustainability on ideas of reducing costs or maximizing profits by reducing waste and pollution in order to achieve competitive advantage due to the importance Economic Performance in Economic Entities which is one of the main ingredients and pillars of Economic Entities that work to achieve its goals within the limits of its available resources in a highly competitive environment in order for the entity to know its ability to achieve its goals it needs a performance evaluation and needs to choose the best indicators and standards the evaluation of economic performance is important for the continuation of economic entity Through this paper we will try to shed light on Economic Performance Evaluation and Reflection On Achieving Sustainable Development .
Abstract
Research aimed to present German cost accounting(GPK) as a methodology for estimating flexible costs, and a more comprehensive system than most traditional cost systems in estimating costs, adopts a variable cost approach that is characterized by being proportional costs that reflect the direct proportional relationship between variable costs and productive units, as the conceptual structure of German cost accounting (GPK) consists of four elements represented in cost element accounting, cost center accounting, production unit accounting and multi-level contribution margin accounting, which is a more accurate and detailed approach than The single-level contribution margin used in traditional cost accounting, and the research sample was the Institute of Management / Rusafa one of the formations of the Middle Technical University(MTU), and the research reached a set of conclusions, the most important of which was; that German cost accounting (GPK) accounting is more sophisticated and comprehensive than traditional cost systems as it unites and addresses all the needs of administrative, accounting and cost functions and adopts high operating modeling in planning, organization and control, and thus provides more accurate data that helps in making clearer decisions, and that the contribution margin is multiple. Levels are an appropriate analytical tool to rationalize a variety of non-routine decisions, as they provide a more detailed view of product costs in a way that helps companies identify the products that achieve the most profitability, and in light of these conclusions, the research proposed a set of recommendations, the most important of which was; The need to adopt German cost accounting as it is a method of planning and control that provides tools for planning and controlling costs by allocating resources to the most profitable activities more effectively and efficiently, The need to adopt contribution margin analysis Multi-level when making production and pricing decisions because of its role in identifying the most profitable products to develop and unprofitable to stop, and this analysis also helps determine the best mix of products and provides companies with a more accurate view of the profitability of each product.
Abstract
Given the challenges facing Iraqi industry—such as limited government support and the high cost of production compared to imported goods—industrial organizations are in urgent need of adopting effective technologies to improve their operational efficiency. Supply chain analysis stands out as one of the most significant of these technologies, as it helps optimize the flow of materials and information, reduce costs, and enhance the accuracy of accounting data.
This study aims to highlight the impact of supply chain analysis on strengthening the effectiveness of the accounting information system through a field application at the National Company for Chemical and Plastic Industries. The findings indicate that integrating supply chain activities with the accounting system contributes to improving the quality of financial information, controlling costs, and supporting managerial decision-making. The study further recommends the development of digital systems that integrate logistical and accounting functions, along with training personnel on modern technologies.
Keywords: supply chain, accounting information system, operational efficiency, cost reduction , effective and ineffective activities.
Abstract
The internal audit function is considered one of the basic functions in institutions because it is a source of information and data that is characterized by its credibility, and because it is a review and monitoring process of all the financial and non-financial operations of the institution in terms of discovering errors and shortcomings or even fraud and manipulation operations, and that one of the most important goals of the institution is its survival and continuity, and for this reason it led to the emergence of the internal audit function, and that the success of any institution lies in the success of its administrative and financial performance evaluation systems as it is the mirror reflecting the evaluation of actual performance compared to the planned performance of the institution.
The research aimed to determine the extent of the necessity of the internal audit function and performance within institutions, and the extent of the ability of institutions to achieve the desired goals through the optimal use of available resources. A set of tools were used, the most important of which were Arabic and foreign books, theses and dissertations in their theoretical aspect, while the practical aspect was the method of direct interviews with the working staff in the department who are specialists, observations and inquiries. Among the most important conclusions reached is that work is not done according to the schedule of tasks, as all the working staff in the department carry out all the work, and the organizational structure prepared by the Studies and Planning Department is not adhered to, as it was found that the Graduates and Certifications Division was merged in terms of work with the Registration and Acceptance Division.
Among the most important recommendations is obligating the department’s staff to implement the work according to the tasks assigned to each division and to work according to the tools of internal control (separation of responsibilities), obligating the divisions to the organizational structure in order to determine responsibilities and provide procedures that do not allow any staff to violate internal control. In short, the internal audit function contributes to achieving the effectiveness and efficiency of institutional performance by evaluating its operations and submitting the results of its work in the form of periodic reports to the institution’s senior management.
Keywords: Auditing, internal auditing, effectiveness, efficiency, institutional performance.
Abstract
The study aimed to study and diagnose the nature of the relationship between accounting education practices and the process of developing the level of accounting culture for universities output. The study was based on a main hypothesis that states the existence of advanced accounting educational practices at the theoretical & practical level and provision of all human , physical capabilities to achieve this purpose, may reflect in achieving a set of positive results, the most important of which is to support the local labor market with a group of accountants who possess the highest possible level of accounting culture and who can be relied upon to accomplish the accounting tasks and duties assigned to them in the best possible way. Three sub-hypotheses have been derived and formulated that emphasize, the existence of a moral correlation with statistically significant between advanced accounting education practices at the theoretical & practical levels applied in universities and the process of developing, raising the level of accounting culture for accountants. In order to accomplish the aims of the study and test the validity of the hypotheses related, a group of professors in accounting sciences serving in the accounting departments of Iraqi governmental universities for the academic year (2020-2021) , a group of graduates accounting departments of Iraqi universities for the academic years (2010-2020) and employers serving in a group of governmental and private banks in Iraq were selected to represent the study sample, by designing three questionnaires distributed to each group in a stratified random way , then in order to analyze the data collected and measure the relevant variables of the study, a set of relevant statistical methods and procedures was selected and adopted.
The study reached a set of conclusions and recommendations, the most important of which are that modern accounting education practices are not the only tools or source for developing the level of accounting culture, as there are other sources of accounting culture, including the accumulated experience of practicing the accounting profession, the accounting media represented by means of accounting communications, cultural publications, and scientific issued of accounting councils responsible for presenting accounting concepts and ideas to society in general and the accounting community in particular, despite the multiplicity of these sources, accounting education practices remain the main and most influential source for the accounting profession, which requires the availability of efficient staff of accounting to ensure accurate application and correct interaction by students, in addition the study recommended the necessity to achieving an acceptable level of compatibility between curriculum , procedures applied by scientific accounting departments and accounting legislation , rules issued by Professional accounting councils and boards in order to contribute in developing the level of accounting culture for universities output in accordance with the requirements of the labor market's needs and wishes in the best possible way.
Abstract
In the modern digital landscape, a growing number of consumers are actively avoiding traditional advertising channels. This trend is driven by factors such as information overload, advertising fatigue, and increasing concerns over data privacy. As a result, marketers face significant challenges in reaching and engaging these ad-avoidant consumers, necessitating the development of new strategies that align with consumer preferences while remaining effective. The proliferation of digital media has empowered consumers to control their exposure to advertisements more than ever before. This control has led to a rise in ad avoidance, where consumers actively seek to minimize or eliminate their interactions with traditional advertising methods. This study addresses the challenge of identifying effective marketing strategies that can engage these ad-avoidant consumers without compromising ethical standards or violating their privacy. The central research problem is to explore and identify effective marketing strategies that resonate with consumers who avoid traditional advertising. The research aims to uncover methods that not only reach but also engage this segment of the population in a way that respects their preferences and upholds ethical marketing practices. The study utilizes a mixed-methods approach, combining quantitative surveys with qualitative case studies. Quantitative surveys provide insights into the behaviors and motivations of ad-avoidant consumers, while qualitative case studies analyze successful marketing campaigns that have effectively engaged this audience. Additionally, a comprehensive literature review on digital marketing trends and consumer behavior is conducted to inform the research. Results: 1. Value-Driven Content: Content marketing strategies that offer genuine value, such as educational or entertaining content, are more effective in engaging ad-avoidant consumers compared to traditional advertising methods.2. Personalization: Personalized, data-driven marketing approaches that tailor messages to individual consumer preferences lead to higher engagement rates among ad-avoidant individuals.3. Transparency and Trust: Consumers who avoid traditional ads are more likely to engage with brands that prioritize transparency and clearly communicate how their data is used, reinforcing trust and loyalty. Recommendations: 1. Focus on Content Marketing: Businesses should invest in creating high-quality, value-driven content that resonates with consumers, as this approach is more likely to engage ad-avoidant individuals.2. Enhance Personalization: Marketers should leverage data to create personalized experiences, ensuring that marketing messages are relevant and respectful of consumer preferences, which increases the likelihood of engagement.
Abstract
The research aims to shed light on the stages of development of the balanced score card to the sustainable balanced score card. And according to what the sustainable balanced scorecard contains of many non-financial indicators in its three perspectives except for the financial one, so the research aimed to employ the card and identify its indicators, which usually function as a performance evaluation, so that those same indicators are the non-financial information that is disclosed within The integrated report model, which represents the most advanced generation of reporting.
The electronic payment card company Qcard was chosen to implement the proposed research model. As its financial and administrative reports were analyzed, in addition to conducting extensive interviews with the heads of various departments in the company, the sample of the research. The indicators that formed the sustainable balanced scorecard and which later represented the guide for preparing the integrated report form were identified after distributing the indicators that represent non-financial information on the nine components of the integrated report form.
And the most important conclusion was the operation of non-financial information, in addition to financial information, which led to the activation of management accounting tools, facilitating the formulation of the strategy of the economic unit, the implementation of the strategic objectives of the economic unit, and the achievement of sustainability requirements. Its performance from multiple points of view and enabled the management accountant and management to quantify expectations to the nearest degree of accuracy, which leads to correcting the evaluation process and expanding the area of correction options that can be put forward in the strategic performance evaluation process. As for the most important recommendation, it was necessary to unify the efforts of academics and professionals to raise the level of application of management accounting tools in economic units, and to employ those tools in enabling units to achieve sustainability requirements, and the consequent necessity of developing management accountant skills in preparing reports that feed departments with information. Necessary to fulfill these requirements.
Abstract
Monopolistic practices in Iraq’s dietary supplement and health food markets have created a dual burden: rising prices and declining quality. These dynamics limit consumer access to essential nutrients and compromise public health outcomes. Dietary supplements and fortified health foods are essential in preventing deficiencies and addressing gaps in nutrition, especially in fragile health systems such as Iraq’s, where decades of conflict and economic sanctions have undermined food security and health infrastructure. Yet, monopolistic control by a handful of distributors has led to inflated costs, restricted availability, and potential risks of counterfeit or substandard products.
This study evaluates the effects of monopolistic structures on consumer health by examining the availability, pricing, and quality of dietary supplements and health foods in Iraq. Employing a mixed methods approach, it combines quantitative price analysis with qualitative interviews to capture consumer experiences and expert insights. Findings are expected to reveal significant disparities in accessibility and quality when compared with international standards.
The study contributes to both academic discourse and public policy by filling a critical knowledge gap about how monopolistic practices in Iraq’s health-related markets affect consumer well-being. It offers evidence-based recommendations for policymakers, regulators, and public health stakeholders to promote market fairness, improve access, and safeguard consumer health.
Abstract
The research aims to identify the changes in the values of GDP in Jordan, which are accompanied by changes of production factors represented by physical capital and human capital after its development through spending on education, and to show what these indicators generate from important and clear effects on improving the productivity of capital elements. Which in turn contributes to economic growth, and that the weak productivity of the factors of production, labor and capital, weakens the role of the productive apparatus in increasing the growth rates of GDP. These variables have been analyzed based on the descriptive approach. The research found that there are large and fluctuating changes in the gross domestic product in Jordan, which were accompanied by changes in the values of physical capital and human capital after spending was made on educating human cadres in Jordan and making them more effective and more contributing to increasing production rates and thus raising the growth rates of GDP. Overall, the development of physical capital by taking advantage of the increases in national income and raising the percentage of spending on education from the national income for the purpose of developing human capital in order to increase the productivity of the production elements and increase the rates of economic growth in Jordan
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 study aims to find the relationship between internal auditing of the quality of sustainability reports and the quality of financial reports after auditing, and the extent to which banks respond. Based on the changes resulting from stakeholders and their pressures on an ongoing basis To come to the conclusion that the preparation of high-quality sustainability reports has a significant positive correlation with the quality of financial reports after auditing, the correlation between the quality of sustainability reports and the quality of financial reports after audit is conditional on the quality of the audit process. The results of the study showed that Islamic banks rely on reporting principles that focus on the quality of sustainability reports and these principles are particularly important for stakeholders to determine the quality of sustainability reports. the quality of the audit process has an impact on improving the quality of sustainability and financial reports by increasing confidence and credibility of accounting information and the absence of errors, and manipulating accounts, which improves the quality of information, leading to its reliance on decision-making. The study recommended that Islamic banks conduct internal audits based on "quality control" in order to reach a professional and impartial report by the Internal Audit Department that benefits all stakeholders and shareholders, and to apply the six rules of the principles of quality sustainability reports, through full disclosure of information, statement of impacts, assistance to stakeholders or beneficiary clients in decision-making, identification of procedures and the development of proposed hypotheses for the preparation of such disclosures.
Abstract
- The practical results of the research showed that the dimension of long-term production capacity decisions / the highest expansive strategic orientation indicates that the company’s management is capable of adopting a strategy of demand outperformance.
- The practical results of the research also showed that the medium-term capacity strategy is the weakest among the other dimensions.
- The research results also clarified that the company places great importance on improving and ensuring production quality by preparing a comprehensive quality control schedule.
- The practical findings suggest that the company has the capability to implement technological developments that can influence the production method and capacity and consequently restructure future production capacity.
- The company’s management does not prefer adopting a "wait-and-see" capacity decision in its production lines to meet market needs.
- The results also indicated that production capacity decisions have a statistically significant impact on improving the production process in the studied company.
Abstract
This study examines the relationship between financial liberalization policy and its impact on economic growth in Iraq, spanning the Period 2004-2023. Drawing on a combination of time-series econometric analysis and policy review, the research examines key dimensions of liberalization, including interest rate deregulation, capital account openness, and banking sector reform. The findings reveal a nuanced relationship: a long-term, positive relationship between the indicators (the basic interest rate, the ratio of domestic credit provided to the private sector to GDP, and inflation) and GDP in Iraq during the study period. Meanwhile, the long-term relationship was negative, as indicated by the ratio of foreign direct investment to GDP. Therefore, Iraq's economic policy needs to promote greater liberalization of foreign direct investment. It is also important to adopt a balanced monetary policy that helps control inflation rates and interest rates, thus activating its positive role in financial liberalization policy
Abstract
As a result of the transformation process that the Iraqi economy witnessed after 2003 towards the application of the market economy mechanism in line with the developments witnessed by the global economy in application of the policy of openness, which contributed to the emergence of the phenomenon of commercial dumping, which caused severe effects on the main sectors of the Iraqi economy (agricultural and industrial), which led to an increase Inflation and unemployment rates and the increase in the tendency to consume, which is reflected in the increase in the volume of Iraqi imports after 2003 in the absence of legislation and laws that protect national products and regulate import operations as a result of the apparent weakness in the control bodies and the absence of the development plan for finding solutions to reduce the effects of the phenomenon of trade dumping
Abstract
The aim of the research is to clarify and determine the role of voluntary accounting disclosure in the process of evaluating banking performance, which has become increasingly important in the recent period as a result of the developments witnessed by the financial markets regarding the type and quantity of information contained in the financial reports of companies, and this is achieved by testing research hypotheses and trying to reach a solution to its problem by trying to determine the extent of dependence of each of the CAMELS indicators on information classified as voluntary or voluntary disclosures within the reports, and within this framework, the research problem revolves around the dependence of all or some of the indicators of the camels system on voluntary accounting information published in financial reports, Is there a relationship between voluntary accounting disclosure in the financial reports of banks and the results of evaluating their banking performance under the camels system The research is based on two hypotheses, the first of which is the role of voluntary accounting disclosure of banks in assessing banking performance using the six camels indicators, and the second is that some CAMELS indicators rely on voluntary accounting information to varying degrees, The research also aimed at determining the impact of voluntary accounting disclosures of banks in assessing banking performance using the CAMELS system or not, and determining the size and shape of the relationship between the results of the banking evaluation using the CAMELS system and the volume of voluntary accounting disclosure in financial reports in addition to identifying the indicators of the CAMELS system that rely on voluntary accounting information disclosure, Therefore, through the research, the CAMELS system was applied to the Bank of Baghdad and using the method of financial analysis, many conclusions were reached, the most important of which was the study showed the existence of a role for voluntary accounting disclosures in assessing banking performance among the elements of the camels banking evaluation system in the banks sample study and the importance of applying the CAMELS investors have a clearer picture of the bank.
Abstract
Intangible assets are important for many establishments in most sectors, such as the industrial ones, and the need to measure them to reduce the volume of risks, so the research dealt with the issue of measuring intangible assets and their impact on investment decisions in shares, where the problem of research is embodied in the intangible and intangible existence of intangible assets, which makes The process of measuring it accounting "is a difficult and complex process and includes many financial risks related to the uncertainty in this regard, which gives a" large "aspect of the difficulty in linking it with investor decisions and determining its impact on these decisions. Therefore, the research aims to determine the extent of the impact of measuring Intangible assets in investment decisions in companies through their influence on the market values of their shares,The research is based on testing the following hypothesis: “The measurement of intangible assets affects investment decisions by causing fluctuations in the market value of companies’ shares. ”A number of conclusions were drawn up, the most important of which are: The relationship between the ratios and amounts of intangible assets on the one hand and the market values of companies’ shares on the one hand was taken. Other, the shape and manner of fluctuation, as they are direct and opposite, and from year to year, and the reason for this fluctuation is that the values and ratios of intangible assets are only one of a number of factors that affect the behavior and decisions of investors in companies' shares through their influence on the decisions of buying and selling their shares. It affects its values in the financial market indirectly, and the research came up with a number of recommendations, the most important of which are: studying and monitoring the behavior of investors, especially their decisions related to buying and selling companies' shares, and working to reduce the negative impact of financial information related to intangible assets on these decisions and behaviors and its reflection on the market values of shares .
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
The research intends to show the internal determinants and to evaluate and measure their impact on commercial bank profitability, as internal determinants are key and influential indicators on Joint Stock companies performance that are within their control and management. The bank's size) as internal factors have become a concern for them in view of the quick changes and advances in the banking world and its technologies.
As a result, for the period 2015-2020, this research was applied to a sample of Joint Stock companies listed in the Iraqi market for securities, represented by the selection of (13) banks, namely Ashur, Baghdad, Iraqi commercial, investment, Iraqi Gulf, international development, Sumer, Mosul, Mansour, Al-Ahly of Iraq, Al-Mutated, Middle East, and used the descriptive analytical approach of the research variables available in the research sample banks in order to Return on deposits, rate of return on available money (as calculated by the statistical tool EViews V9), and use of panel data analysis according to the three models (accumulation regression model, fixed-effects model, random-effects model) according to this analysis, which will cover the research period (2015-2020). With the research sample represented by (13) banks. Through the application of tablet data, it was discovered that the internal determinants do not significantly affect the profitability ratios or the dependent variable at a significant level of 5 and 10%/4, respectively, whereas the aggregate model was significant and more appropriate according to the restricted f test, i.e. accepting the fifth hypothesis and vice versa if it was rejected. The constant is preferable, but if the Hausman test discovered a Chi-sq value less than the tabular at the 5% level, then this model is preferable to the constant, i.e. the rejection of the sixth hypothesis, and if the coefficient of determination was stronger and significant in the fixed model. than the random model It is more likely and appropriate according to these results.
Abstract
The research discusses how to enhance and activate the modern tasks and roles of the internal auditor related to helping organizations achieve its goals in terms of (governance, risk management, internal control) and providing exceptional services to management, as well as adding value to the organization as a whole, by adopting creative methods in terms of the basic components of creativity, As the internal auditor's carrying out these tasks greatly contributes to the success of the financial and administrative work and reaching satisfactory results for all parties, The research problem raised questions about the nature of the role between research variables, and the researchers adopted a scientific approach using the descriptive analytical approach and using the statistical program (spssv23) to find percentages The duplications and the analysis of the nature of the relationship, and a questionnaire form was built, tested, and then distributed to the research sample, and the research reached several conclusions, the most important of which are: The components of creativity have a large and important positive role in improving and distinguishing the performance of internal auditors in relation to achieving the objectives of the organization, helping the administration to carry out its tasks and increase the value The organization through the development and evaluation of services, and research recommends organizations to focus and collaborate between components, Creativity and the work of internal auditors to activate his modern roles.
Abstract
This research aims to reveal the role of Iraqi universities in preventing drug abuse. The main issue revolves around understanding the contribution of universities in combating this phenomenon. The study, using descriptive and analytical methods, found that universities play a significant role in spreading awareness, conducting workshops on the dangers of drugs, and creating prevention programs for students. Additionally, universities should collaborate with the General Directorate for Drug Control in Iraq and encourage research to keep up with developments in drug prevention to protect students.
Abstract
The study aims to shed light on the spread of the phenomenon of drug use and trafficking in Iraqi society in the recent period, and its impact on the Iraqi economy in general and on achieving the goals of sustainable development in Iraqi society. One of the most important effects of drug use and trafficking is the economic effects.
A questionnaire was used on a random sample of young people in Babylon Governorate, and 300 questionnaire lists were distributed. The study concluded that the phenomenon of drug use and trafficking is a widespread phenomenon, and is a problem that threatens Iraqi society, especially the youth category, and there is a steady increase in the percentage of drug users and dealers.
Drug use and trafficking greatly affects the achievement of economic development goals, which leads to an increase in the rate of poverty and unemployment in society.
The study recommends working to impose strict control over drug smuggling and trafficking in local markets, and monitoring cafes, squares, and markets that constitute a center for drug use and trafficking.
Abstract
The role played by the internal audit in any service establishment or profitability is an important focus in the work of that establishment because it is considered the safety valve and controls the extent of the commitment of the economic unit of the instructions in force in its operational and the extent of its commitment to accounting systems and financial reports, which will reflect on the efficiency and effectiveness of those The economic unit in its stand to try to exploit its work in the administrative and financial corruption, which is one of the serious factors that destroy the work of that establishment internally and externally.
In this research, which undermined the role of internal auditing in the process of reducing the administrative and financial corruption in the General Authority for Taxation through the knowledge of the duties assigned to the internal audit and the need to comply with the instructions issued by the General Authority for Taxes because any violation of these instructions may be a door of administrative and financial corruption Which requires that the internal auditor has an important role in standing against any attempt that may be exploited to exercise administrative and financial corruption in his obligation and instructions and to inform the administration of any violation in the tax work .
Abstract
This paper examined the channels by which the effect of monetary policy is transmitted to macroeconomics in Iraq using one of the dynamic random general equilibrium models (DSGE, smets and wouters 2007). The study shows a general equilibrium model and analyzes precisely the channels of impact transmission and their effects, via a range of instruments used by the monetary authority through the mechanism of transmission of the effect of Iraqi monetary policy to some macroeconomic variables. This is illustrated by inflation targeting through the nominal fixed (exchange rate) through the foreign currency sale window , and the reason for using the exchange rate as a nominal constant is due to the financial shallowness suffered by the Iraqi economy and the separation of monetary behavior from the real behavior in the economy, as well as the absence of focus on a direction to the potential output (the level of natural unemployment rate), which led to the weakness of the impact of the Iraqi central tools in macroeconomic variables without monetary variables, and the research reached the effectiveness of the exchange rate channel without other channels to transmit the impact of monetary policy to the macroeconomic variables in Iraq, and this is what made the monetary authority stick to a policy The window of selling foreign currency for its ability to control liquidity levels and sterilize the economy from the undisciplined economic policies of the macroeconomic management partners in Iraq.
Abstract
This research aims to shed light on the concept of real-time financial reporting, the benefits of preparing such reports, and to demonstrate the concept and importance of financial reporting transparency. It also aims to identify the role of real-time financial reporting in improving the transparency of financial reporting. To achieve the research objectives, a questionnaire was distributed to a number of employees at the Baghdad Soft Drinks Company. The research reached several conclusions, including that real-time financial reporting represents a qualitative leap for entities seeking to maintain their competitiveness and flexibility in today's rapidly evolving environment. By providing immediate access to accurate financial data, these reports enable better decision-making, strengthen financial control, improve forecasting, increase transparency, and comply with regulations.
Abstract
As a result of the great developments witnessed by the business environment in recent years, this has led to the necessity of shifting all transactions in accounting systems from the manual system to the electronic system, as these systems are characterized by providing accurate results in a short time compared to the manual system. Therefore, this research aims to demonstrate the effect of applying Information technology governance mechanisms according to the COBIT framework in enhancing investors’ confidence in the financial statements, and testing whether these mechanisms (planning and organization, support and delivery, ownership and implementation, follow-up and evaluation) have a role in enhancing investors’ confidence in the financial statements. The research dealt with private banks operating in the Iraqi environment as a community to conduct the practical test, while the sample included individuals working in these banks. To obtain data, the researchers prepared a questionnaire form, where (125) questionnaires were distributed, from which (118) were recovered, of which (110) were valid for analysis. While (8) were excluded because they were not valid, the researchers adopted the statistical program (SPSS) to reach the results. The research reached several conclusions, the most important of which is that information technology governance according to the (COBIT) framework contributes fundamentally to the preparation of financial reports that are characterized by reliability and appropriateness because one of the governance standards is Highlighting the accuracy and objectivity of financial reports, in addition to adherence to rules and legislation, and this is reflected positively in enhancing investors’ confidence in the financial statements provided by the banks in the research sample. One of the most important recommendations presented by the research is the necessity of bank management adopting the COBIT framework as a means of information technology governance and control, as well as the necessity of qualifying human resources in banks to use modern and advanced information systems in order to achieve the maximum benefits desired from this technology in obtaining appropriate outputs that reflect positively. On the quality of financial reports provided by the banks in the research sample.
Abstract
The purpose of this research is to clarify the importance of the barcode in monitoring processes, as it plays a significant role in the circulation of goods between the producer and the consumer.
It also aims to highlight the benefits and significance of barcodes across various stages of the production process, including identifying the components of the manufactured product and reinforcing the role of barcodes within business organizations.
Barcodes help accurately track products within warehouses, thereby facilitating daily or periodic inventory processes and minimizing human errors. Thanks to barcodes, inventory levels can be effectively monitored, allowing the organization to plan ahead to avoid stock shortages or overstocking.
Moreover, barcodes play a key role in protecting the rights of both the initial and final consumer.
Abstract
The study aimed to identify the impact that the spread of the Corona Virus pandemic had on the global economy, and on the performance of the economic sectors in the world, with reference to the impact it had on the Iraqi economic sectors during the outbreak of the epidemic; In order to achieve the goal of the study, the descriptive analytical method was relied upon by presenting the performance of economic sectors globally and in Iraq; The study concluded that the Corona virus pandemic led to a severe recession in the global economy unprecedented since the Great Depression; The study also found that the Corona virus pandemic caused a significant decline in the performance of economic sectors in varying proportions from one sector to another due to the impact of the closure policies that governments followed in order to control the spread of the pandemic; The pandemic revealed the weakness of the health sector in the world in general, especially in Iraq, where the health sector has been neglected for many years; The study also found that the tourism sector was the most affected sector compared to other sectors that managed to recover gradually after easing the closure measures.
Abstract
The aim of the research is to provide a theoretical introduction to the ethics of the auditing profession with a review of the role of ethics in the auditing profession in achieving and enhancing the quality of auditing for auditors working in a sample of audit offices operating in Iraq, as the sample consisted of (50) auditor offices, and to achieve the research objectives, the two researchers prepared a questionnaire It included (25) items, and they were analyzed using the statistical program (SPSS). The two researchers reached a number of results, the most prominent of which are:
1. There is a high commitment of the auditor in Iraq to the ethical codes of the auditing profession, which contributed to achieving the quality of auditing.
2. The ethical codes of auditing profession adopted in Iraq do not fully contribute to the economic and social welfare of society.
3. There is a statistically significant relationship between the auditors ’commitment to ethical behavior and the quality of the audit work, as the responses of the research sample showed a clear agreement on the existence of the relationship.
In light of this, a number of recommendations were presented, the most important of which are:
1. The necessity for the Board of Auditing and Auditing Profession in Iraq to hold sessions and seminars dealing with the rules of ethical behavior, especially with regard to honesty and avoiding personal judgments and whims, except within narrow and professionally justified limits.
2. The necessity of activating the role of monitoring committees in the auditing profession council to perform its supervisory role on all aspects of auditing, especially limiting the negative impacts of the beneficiaries on auditing processes.
3. The need to pay attention to the dimension of professional requirements by setting policies and procedures that affirm and commit the auditor to adhere to the principles of independence, objectivity and integrity
Abstract
Aim to this search to statement impact effectiveness procedures Combat fraud in limit from practices Accounting creative, with attempt Identify on procedures Combat fraud, and highlight practices Accounting creative. And done Accreditation on curriculum descriptive in the side theoretical for being the most Relevance to nature the topic, as for the side Applied Lost Lean to Curriculum the study analytical by adoption on questionnaire via Projection what It was completed touched mechanism in the side theoretical to study effectiveness procedures Combat fraud in limit from practices Accounting creative.
Study population Included Auditing offices in Baghdad, And The questionnaire was distributed to randomly selected sample. The sample size was 134 auditors. (122) valid statistical items were obtained for conducting the analysis, representing 96% of the total sample size Researched.
And I concluded results search to that it There is impact with indication Statistic for effectiveness procedures Combat fraud in limit from practices Accounting creative, and that System Censorship internal effective and audit procedure The Independent Represent Basis in effectiveness procedures Combat fraud with a view limit from practices Accounting creative.
Abstract
This study aims to analyze the impact of digital accounting systems on the quality of accounting information in commercial banks by examining the role of these systems in enhancing the accuracy, reliability, and timeliness of financial information. With the rapid technological advancement, banks have increasingly relied on digital systems for recording and processing accounting data, raising questions about their effect on the quality of financial reporting and decision-making. The study adopts a descriptive-analytical approach to review previous literature and analyze data related to the use of digital accounting systems in commercial banks. It also relies on the inductive method to draw conclusions and recommendations based on the available data analysis. The study is expected to highlight the importance of digital transformation in improving the quality of accounting information and supporting financial and managerial decision-making in the banking sector.
Abstract
The research aims to bring together work offices and adjust certain machine and system settings and their relationship to security elements to ensure the quality of integration services in the field. We investigated the following hypothesis: "There is no significant correlation or influence between the application of the International Auditing Standard (ISA220) and its validity."
The researchers prepared the practical aspect of the research by distributing (98) questionnaires to a number of auditors in private audit offices and companies, in order to determine the extent of the relationship and impact achieved by the policies and procedures of the quality control standard in enhancing competitive advantage. One of the most prominent conclusions is that the adoption of the ISA 220 standard by audit offices represents a key factor in achieving competitive advantage, as it contributes to raising the level of audit quality and reducing risks.
Abstract
يهدف البحث الى تحديد دور ممارسات وأساليب وتقنيات تمهيد الدخل في التنبؤ بالفشل المالي في الشركات، والتعرف فيما اذا كانت هذه الممارسات تؤدي الى زيادة او تقليل احتمال الفشل المالي، وكيف تؤثر في قرارات مستخدمي القوائم المالية، فضلاً عن تحديد الاطار النظري لتمهيد الدخل والفشل المالي والتنبؤ بالفشل المالي واهم النماذج المستخدمة في التنبؤ بالفشل المالي، وذلك من خلال اختبار فرضيات البحث ومحاولة التوصل الى حل لمشكلته المتمثلة بعدم وضوح العلاقة بين تمهيد الدخل و الفشل المالي، والتي تجسد مشكلة البحث التي يمكن صياغتها في التساؤلات الآتية: هل تساهم ممارسات تمهيد الدخل في زيادة احتمال الفشل المالي؟ هل يؤثر تنوع ممارسات تمهيد الدخل في احتمال الفشل المالي؟وقد استند البحث على فرضيتين رئيسيتين هما: توجد علاقة لتمهيد الدخل في التنبؤ بالفشل المالي وفق نموذج Altman. ان علاقة تمهيد الدخل في التنبؤ بالفشل المالي وفق نموذج Altman هي علاقة طردية.وقد تم تطبيق البحث على عينة من المصارف التجارية المدرجة في سوق العراق للأوراق المالية، اذ تم اختيار المصرف الذي يكون صافي دخله غير المستقر.وبالاعتماد على القوائم المالية توصل البحث الى عدد من الاستنتاجات من اهمها: اظهرت نتائج البحث ان المصرف كان ضمن نطاق مرتفع من خطر الفشل المالي،و ان دور التمهيد كان محدوداً وغير مستمر خلال مدة الدراسة البالغة خمس سنوات، وكانت طبيعته سلبية في اغلب الفترات مما يعني انه لم يساهم بشكل كبير في تقليل خطر الفشل المالي.
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
Introduction to professional ethics and organizational work values:
In recent years, we have seen the emergence of some concepts of social responsibility. These concepts are considered contemporary concepts, so there must be a reinforcement of these social concepts. We find that some institutions emphasize their developmental role and sense of social responsibility within the communities in which they are located. This social participation is not only important in the sense of responsibility, but has become a necessity to win the sympathy, respect, and appreciation of communities.
We find that the concept of work ethics is one of the most important social principles that stem from the full belief in the values of work, as each individual is responsible for the work he does. Of course, the concept of work ethics is closely linked to the people who perform their work in a skillful way. This does not stop at an authority or institution, whether in the public or private sector. Therefore, institutions have focused their attention specifically on work ethics and values. They seek to develop good morals such as honesty, integrity, commitment, striving for excellence, loyalty, righteousness, respect for others, and appreciating time and good use of it. They also seek to fight against everything that is not appropriate for virtuous ethics while adhering to high values for their multiple benefits for individuals, societies, and high-quality relationships.
Let's focus more on another aspect of ethical values and how they become more complex when there are situations where values conflict with other things in our lives. We know that ethics is a set of rules that define the proper behavior and also define the improper behavior. These ethical rules tell us when our behavior is acceptable and when it is rejected. We note that ethical rules exist in all societies and organizations, despite the differences that exist between one individual and another, but they are considered ethical rules that govern the behavior of humans to determine for them when their actions are right or wrong.
As for business ethics, it does not differ much from the rules of ethics that govern the behavior of individuals in our societies, and it applies the general ethical rules that govern the behavior of business organizations.
In light of this, we note the legal aspect of ethical behavior, that is, the behavior considered ethical is also legal and preferred by society and encouraged. However, there are sometimes unethical behaviors that are difficult to consider illegal. For example, when a worker takes more time than necessary to perform a particular task, is this ethical behavior? Also, when one of the workers uses the work phone for personal calls, thus the institution bears the loss of the worker's time, and bears the costs of the calls made by the worker, or he claims to be sick and does not go to work... And such behavior is not punishable by law, but many people consider some or all of them unethical.
Work is of great importance to man, as it is his source of income and livelihood. Therefore, man seeks to preserve it by adhering to work ethics and values. Let us get to know through the following lines the concept of work ethics and the importance of adherence and commitment to work ethics. It has great importance for the individual and the institution in which he works, such as enhancing the interaction between workers in a large way, which raises the efficiency of performance, improving the image and reputation of the institution, and protecting employees from fear about their future in it and depriving them of incentives and promotions on time. In addition to increasing production and profits, this is a result of each employee's commitment to perform his duties towards his work, as one of the most important work ethics is honesty, and proper time management and not exploiting work time to serve personal interests, and disrupt the interests of work and customers as some people do, and working to succeed in forming good relationships with customers, which guarantees their continuous dealings with the institution.
We can follow a set of methods and methods in order to consolidate and consolidate the ethics and values of work, such as the individual's evaluation of his performance himself, and punishing himself for the mistake he commits without being monitored by anyone. This is because he fears God Almighty, and therefore he strives to perfect his work. Administratively, this is known as the application of self-control methods. Not discriminating between workers, everyone must be subject to punishment when they are wrong, regardless of whether they are a manager, worker, or employee. They are all equal, so that the owners of senior positions in the institution do not believe that they are above punishment, which prompts them to not comply with labor regulations. Among the methods and ways to consolidate the ethics and values of work are:
- Encouraging employees to develop their performance, and this is done by linking good performance with rewards and incentives. The employee always needs someone to encourage him to give his best for the benefit of work.
- Raising awareness among the ranks of workers of the importance of work and that it is their source of income, and the need to preserve it and master it well, which leads to increasing the profits of the institution and raising their standard of living.
Abstract
The current study aimed to know the extent of the ability of organizational integrity as an independent variable with its dimensions (operating controls, principles and purpose, core values, and culture) in improving the quality of work life as a dependent variable with its dimensions (job satisfaction, general well-being, stress at work, work-home interface, work control, work conditions) by relying on the descriptive analytical approach if this study was applied to the employees of the Diwaniya Technical Institute from the administrative category holding a certificate (higher diploma, bachelor's degree, diploma and preparatory only) and their number is (80) employees using a questionnaire distributed to them and the number of valid questionnaires was (76) and retrieved (4). The questionnaire was analyzed using many statistical tools and methods represented by the simple correlation coefficient to know the relationships of correlation and influence between the variables and multiple regression analysis and a number of other statistical tools in addition to using the SPSS.v.24 program), on the basis of which the researchers concluded a set of results, including that organizational integrity has a positive effect in improving the quality of work life. The study also reached a set of recommendations, some of which emphasized the need to apply practices Integrity within the organization, as establishing a culture of organizational integrity in any organization includes a set of stages, including understanding the importance of organizational integrity, its necessity and benefits for the individual and the organization, clarifying the positives of its application, and realizing the danger of the absence of organizational integrity in the organization
Abstract
Through this research, the aim is to answer a number of questions that accompany the research problem of defining the concept of water security, as well as to show the extent of the effects of water security on sustainable agricultural development in Iraq for the period (2004-2022), as well as identifying water security challenges, as well as identifying alternatives to water security supplies to create sustainable agricultural development in Iraq, given the information available today.
In this research, the researcher relied on the extrapolation process mainly, which is based on observing the effects of water security on sustainable agricultural development in Iraq for the period (2004-2022), and then there may be another scientific approach that we will resort to in the course of our treatment of the issue, which is the analytical method while following some standard procedures to understand the nature of the data and variables that affect the crisis.
Among the most prominent results of the research: German revenues received to Iraq fluctuated from the year (2004-2022), falling below (30 billion m3) in dry years, as the results showed that agricultural activity ranked first in the process of consumption of German resources, which affects and is affected by water security, at the same time, the contribution of this activity to the pollution of surface waters due to the use of fertilizers and pesticides, and the various solid and liquid agricultural waste poses on the German Environment, and then sustainable agricultural development is significantly affected by its agricultural results, and the results surface degradation of its quality as a result of storage and causes contaminated water discharged from In general, the water crisis in Iraq was not largely a problem of shortage or scarcity of available resources, nor accelerated population growth or a deficit in financial capabilities, but it is primarily a matter of failure and imbalance in agricultural policies and misuse of the human factor of the available resources in the region with the absence of political will and seriousness in action, and we have noted through this research that food production and achieving an increase in it is dependent on Water Resources, which is a determining factor in achieving both sustainable agricultural development and water security, and that the use of Water Resources in the Iraqi agricultural sector may also To some extent, it failed to rid the state budget of import restrictions and burdens, as access to food for the Iraqi citizen is still dependent on what the West ships, especially with regard to strategic foods such as cereals, which means poor efficiency of use of Water Resources in sustainable agricultural development.
The study recommended: In the absence of water security policies and strategies that regulate the management of the water sector, it is imperative to develop policies and action programs for the integrated management of water resources, as well as protecting water sources from pollution, which requires the activation of laws and legislations for water conservation and the construction of sewage and industrial water treatment plants to ensure the protection of German resources, as well as expanding the use of modern irrigation techniques such as spray and drip irrigation, redirecting water paths and distribution channels, lining irrigation channels and using pipes and automatic control gates to transport and distribute water, as well as Therefore, it is important to study and address this issue through the development of a comprehensive drought strategy in the long term in coordination with local, national and regional levels, and finally the development of national and regional plans to rationalize water uses, including the search for new resources and the study of the economics of their use and protection.
Abstract
This study aimed to demonstrate the impact of financial and operational risks on the profitability of Iraqi Islamic banks as of (2014-2019), where the study population consists of all employees of Iraqi Islamic banks, with a total of (8) banks. The sample of the study consisted of (50) individuals. Eviews software was used for statistical analysis, and the analytical descriptive statistical method was applied in this study. To achieve the study objectives, the following indicators were used to express financial risks: credit risk, interest rate risk, liquidity risk, and capital adequacy risk. The indicators below were used to express: With regard to financial performance (return on assets, return on equity), the difficulty of the research was the significant growth in these risks due to technological progress and the creation of new financial instruments, and the study found that financial risks had a harmful effect On the financial performance of the Iraqi banks. In the light of the previous results. The report concluded with a number of suggestions, the most important of which are: the need for Iraqi banks to implement a specific plan for risk management that improves financial performance, as well as setting up preventive and corrective internal control mechanisms. Credit grants are expanded.
Abstract
The research aimed to shed light on the most important reasons that led to the spread of expatriate workers in Iraq and their role in economic, development. The problem of the research was to know the most important reasons for the movement of expatriate workers and how this labor affects economic activity. The research hypothesis was that expatriate workers have impacts, whether Positive or negative on many macroeconomic variables such as employment, unemployment, and gross domestic product. The research was determined spatially in Iraq and for the period between 2013-2022. The research relied on the inductive approach based on the descriptive method. The most important conclusions reached by the research were the acquisition of expatriate workers on Most of the job opportunities are available in Iraq, especially after the openness that Iraq witnessed after 2003 AD, and employers have sought help from them significantly due to their low wages and the ability to work long hours compared to Iraqi workers. The most important recommendations were the necessity of developing laws that control the income of these workers, and imposing an income tax because a large portion of the income of these workers is transferred to their homes, which negatively affects the Iraqi economy.
Abstract
This research examines the economic impact of geopolitical crises on international trade by analyzing changes in trade flows and strategic commodity prices during the period 2008–2023. The study relies on data from the World Bank, the World Trade Organization (WTO), and SESRIC, employing multiple econometric models including Ordinary Least Squares (OLS), Difference-in-Differences (DiD), and the Generalized Method of Moments (GMM). The findings reveal that geopolitical crises such as economic sanctions, wars, and the COVID-19 pandemic had a significant negative effect on global trade flows, accompanied by sharp increases in oil, wheat, and natural gas prices. The study concludes that strong economic blocs, such as BRICS and the European Union, have played a crucial role in mitigating these negative effects, highlighting the importance of economic integration in addressing global disruptions.