Search Results for iraqi-economic

Abstract

This research aims to analyze the role of crisis management strategies in supporting Iraqi economic security in the post-2016 period, within an economic environment characterized by rentierism, a single source of income, and fragile infrastructure. The research seeks to analyze the main threats to national stability, such as public debt crises, unemployment, and inflation, while focusing on the theoretical foundations of crisis management concepts as a leadership and administrative system based on forecasting and proactivity. One of the most important objectives of the research is to focus on economic security and its management through successful crisis management strategies, and how to manage crises in a way that can reveal errors before they occur or address them after they occur. The research also relied on a quantitative analytical approach using time series data (2016-2025) and employed advanced statistical and econometric tools, including the ARIMA forecasting model and the Early Warning System (EWS) using Logit and Probit models. The study concluded with several key findings, most notably a positive but very weak and statistically insignificant correlation (p < 0.005) between crisis management strategies and short-term economic security. This weakness is attributed to the Iraqi economy's greater vulnerability to global oil price shocks and external financial fluctuations than to the effectiveness of current internal management mechanisms.

Abstract

Iraq is considered one of the countries most dependent on oil to cover government expenditures and external payments, as it is a rentier economy, lacks a diverse production base, and is unable to develop its revenue sources to achieve comprehensive economic development. In order to lift Iraq out of this deficit and achieve economic diversification and economic growth, it is necessary to expand the capacity to produce and export crude oil, in line with achieving well-being and prosperity. Economic. The growing reliance on this resource has made the Iraqi economy constantly vulnerable to price fluctuations in global oil markets. Hence, the research aimed to analyze the importance of crude oil revenues in supporting Iraqi economic growth for the period (2010-2024). And how it is affected by a number of Influencing factors, oil prices in the international market, and their impact on Iraqi economic activity. One of the most prominent conclusions reached by the researcher is that oil exports play a very important role in increasing the rates of economic development by supporting other economic sectors. The importance of oil lies in its provision of financial savings that are essential for financing economic and social development programmers.

Abstract

This research aims to explore the role of agile auditing as a modern approach in developing the audit function & profession and enhancing financial transparency in economic units, with a focus on the possibility of application in the Iraqi environment. The research addresses a main problem: traditional auditing methods have become unable to keep pace with rapid changes in the business environment, negatively affecting the quality of financial transparency, especially in light of declining transparency indicators in Iraq according to international organization reports. The research adopted the descriptive analytical approach and the developmental approach by reviewing and analyzing literature and previous studies issued by leading professional organizations (such as IIA, ISACA) and specialized journal reports, in addition to Iraqi studies in the field of auditing and control. The research found that applying agile auditing principles based on flexibility, short iterations and continuous collaboration with stakeholders-effectively contributes to enhancing financial transparency by enabling continuous auditing, early risk detection, and improving the quality of financial reports. The research concluded by presenting a proposed framework for applying agile auditing in Iraqi economic units, identifying implementation requirements and potential challenges.

Abstract

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

Abstract

Foreign trade is an important component of any country's economy because it reflects the extent of the interdependence of this country, the extent of its relations with the countries of the other world, the extent to which mutual benefits are, achieved between these countries and the relative advantages achieved for each country. The customs tariff, as a financial and protectionist tool, has an important role in influencing the balance of payments through the trade balance. Any country that suffers from a deficit in the trade balance, especially developing countries due to the high volume of imports over exports, resorts to the customs tariff because it is the easiest and safest tool to treat this deficit whose effects on The balance of payments as well as the amount of existing foreign exchange reserves to be able to fill the deficit in the remaining balance of payments accounts, such as the financial account, for example,

There is no doubt that the customs tariff exerts an indirect influence on the movement of local investments by giving allowances or emphasizing the import of raw materials or by imposing high tariffs on foreign investors so that the local investor can protect himself and secure his investments inside the country, and this was reversed in a hypothetical indicator To clarify the effect of the tariff on these investments, the research reached an important conclusion, which is the weak effect of the customs tariff on the overall macroeconomic variables due to the weak awareness of the economic authority of the importance of this element and that the trade openness had a negative impact on foreign trade, the expansion of the import structure, and the stability of the structure of exports. The recommendations stipulated in the research is to activate the social and economic role of the tariff by directing customs revenues towards supporting and strengthening the economic sectors to confront foreign competition

Abstract

Stand out the present research study aims at investigating the effect of applying international accounting standards in the public sector for the purpose of arriving at measurement and accounting disclosure of the employees' benefits granting to economic units in the government sector that apply the government accounting system, and to explicate the level of benefit in improving the outputs of the accounting system and its ability to support indicators of transparency and disclosure. In view of the vast development in financial reporting, preparing reports and financial statements with a high level of transparency and disclosure as well as the importance of working individuals being one of the important and essential factors to ensure the proper functioning of work, the continuity of productivity and the efficiency of the economic unit, the government accounting system currently adopted in some public sector directorates is considered insufficient to the requirements of internationally accepted accounting standards in general The importance of the present study has emerged in finding that it is possible to apply IAS 19 employee benefits by adapting the current government accounting system in the Iraqi economic units to the requirements of the standard and getting to know the effect of the application on the information content and outputs of the government accounting system. The General Directorate of Education / Wasit has been chosen a sample for the study in question, The current study has arrived at a number of conclusions as follows:

1. The classification of benefits granted to employees and workers according to the government accounting system differs from the classification stated in IAS 19 Employee benefits.
2. The quality of financial reports and statements is an important means of disclosure and communication of financial and non-financial information.

   . The government accounting system does not provide adequate accounting measurement and disclosure about employee benefits. 3

In view of the findings reached at, the current study recommends the following:

 1- Giving due importance to what was stated in the International Accounting Standard regarding the classification of the benefits granted and the adaptation of the government accounting system to those classifications.  

2- Enhancing the awareness of management and employees in the economic unit of the importance of preparing financial reports and statements.   

 3- Working on adapting the government accounting system to keep pace with the requirements of international accounting standards by adding new sub-accounts to the accounting guide and creating a plan for new sub-accounts to the accounting guide and creating a plan for employee benefits.

Abstract

This research provides an in-depth analysis of the impact of fiscal policy on achieving inclusive growth in both Algeria and Saudi Arabia during the period 2004-2024. It focuses on key fiscal policy instruments such as public spending, public revenues, and the sectoral distribution of GDP, aiming to identify successful fiscal measures and explore their potential application in developing Iraq's economic experience. The research employs a comparative analysis methodology, examining the financial and economic performance of both countries and comparing it to the Iraqi economic reality based on long-term official data. The analysis emphasizes the relationship between fiscal expansion, diversification of the production base, and improvements in social indicators. The results indicate that Saudi Arabia achieved greater progress in achieving inclusive growth based on diversifying the production base and expanding financial inclusion, while Algeria focused on the social dimension of its fiscal policy, leading to improved income distribution and reduced poverty, but with limited economic diversification. The study concludes by presenting an Iraq within the framework of an integrated financial and developmental reform that takes into account justice, efficiency and sustainability.

Abstract

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.