Entrepreneurship Journal for Finance and Business
Login
EJFB
Arabic
  • Home
  • Articles & Issues
    • Latest Issue
    • All Issues
  • Authors
    • Submit Manuscript
    • Guide for Authors
    • Submission Resources
    • Authorship
    • Article Processing Charges (APC)
  • Reviewers
    • Guide for Reviewers
    • Become a Reviewer
  • Policies
    • Publication Ethics
    • Editorial Policies
    • Plagiarism
    • Allegations of Misconduct
    • Appeals and Complaints
    • Corrections and Withdrawals
    • Open Access
    • Copyright Policy
    • Archiving Policy
  • About
    • About Journal
    • Aims and Scope
    • Editorial Team
    • Journal Insights
    • Peer Review Process
    • Announcements
    • Abstracting and Indexing
    • Contact
Arabic

Search Results for social-responsibility

Article
The role of private banks in promoting corporate social responsibility

لمياء Naji, ستار Al-Bayati

Pages: 49-60

PDF Full Text
Abstract

The research aims to highlight the role of private banks in promoting social responsibility, using a sample of three international and Arab commercial banks that have a social role in the society in which they operate. The research problem is represented by answering the following question: What is the reality of private banks’ commitment to the reality of social responsibility and what is their social responsibility? The importance of the research lies in the vital and effective role of the banking sector’s social responsibility towards society. The research seeks to achieve the following goals: clarifying the aspects of social responsibility and its important dimensions on the banking sector and identifying the effects of the social responsibility of these banks on society. The research is based on the hypothesis that: There is a relationship between the social responsibility of the banking sector and activating the developmental role of banks. The deductive approach was adopted to move through the study of the phenomenon from the general to the specific, based on the descriptive method as one of the methods of economic analysis. The research also reached a set of conclusions, the most important of which are: The social responsibility of banks expresses the mechanisms through which banks’ compliance with laws and standards can be guaranteed and monitored. And international rules on a voluntary basis. The research also presented a set of recommendations, the most important of which is: An independent department should be allocated for social responsibility in various banks, with the following functions being exercised: organizing volunteer efforts inside and outside them, planning and implementing social responsibility activities, measuring performance, evaluating practices, and preparing periodic reports. And dissemination, coordination with governmental and private institutions locally, internationally and regionally).

 

Article
The reflection of the accounting disclosure on social responsibility in evaluating the performance of economic units

صدام Hashim, ايهاب Abdullah

Pages: 2-15

PDF Full Text
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.

Article
The Impact of adopting Balanced Score card- Environmental Social Responsibility Indicator in achieving qualified financial projects (Central Bank of Iraq CBI as a case study)

Rasha Abood

Pages: 195-203

PDF Full Text
Abstract

Problem Statement: economic environment differs than before, due to the rapid strategic changes and high level of demand for qualified services and/ or goods, that leads to another sense of competing among businesses, especially in last decades of 20th century, business environment involved in globalization to response and satisfy customers depending on the interaction between society as (external environment) and business’s infrastructure as (internal environment). These changes need a rapid response that means using new systems in planning strategies, organizing, leading and controlling as well to sustain and survive.

 Methodology: it is a descriptive paper that analyze the results through depending on non- experimental design through three (retrospective, longitudinal, and cross- sectional) indicators to examine environmental social responsibility ESP as one of balanced score card perspectives. Results: there is a positive impact of adopting ESRP to achieve qualified financial projects. Conclusion: the interlinkage between external environment (society) and internal one (business infrastructure) is very tight, but the horizon to understand this tight relationship is still fuzzy, due to the dynamic changes of those interlinkages and more efforts have to be done to enrich this phenomenon.

Article
The role of organizational virtuousness in enhancing the organization social responsibility: An exploratory study of doctors' opinions at Al-Sadr General Hospital in Maysan

سالم Resen, احمد Kaaid

Pages: 39-58

PDF Full Text
Abstract

The research aims to measure the role of organizational integrity in enhancing the social responsibility of the organization, based on a fundamental problem embodied by questions that included the extent to which the correlation and impact relationships between research variables are perceived , the research was applied to a sample of (127) doctors included in the study limits at Sadr Hospital/Maysan, and the resolution tool was used as a key tool for data collection. The Karonbach Alpha has been used to ensure stability in the database as well as the use of namely the arithmetic average, standard deviation, regression analysis and t-test test to display the statistical aspect The most important conclusions are the existence of a strong, moral and positive correlation between the two variables of the research. As for the most important recommendations, it is the necessity of the administration’s attention to rooting and applying the organizational integrity dimensions to raise the level of social responsibility.

Article
Professional ethics and organizational work values

Nagham Manager

Pages: 01-02

PDF Full Text
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.

Article
The effect of emotional intelligence on the organization’s reputation - field research for a sample of private banks in Baghdad

ناظم Al-Zeidi, صفا Al-Ezzi

Pages: 169-187

PDF Full Text
Abstract

The current research aims to identify the extent of the influence of emotional intelligence on the organization’s reputation for a sample of private banks in Baghdad, as well as the extent of the interest of private banks in research variables and their dimensions, to come up with a set of recommendations that contribute to improving their practice and adoption of these variables, and based on the novelty of the variables and their importance to banks. On the one hand, and society on the other hand, the research adopted the descriptive and analytical approach in completing a chapter and discussion, and it was applied in a sample of private banks in Baghdad, so that the research community (285) of the leaders represented by everyone who occupies the functional positions (bank manager, assistant manager, bank manager Department, Associate Director of Department, Division Officer), a questionnaire was distributed to them (170) to investigate opinions about the variables studied, and it was supplemented with data, observations and limited interviews, while the research used programs (SMART PLS V.3.3 - SPSS V.26 - AMOS V.25) To analyze the primary data, with the adoption of descriptive and inferential statistical methods represented in (the normal distribution test, the exploratory factor analysis, the confirmatory factor analysis, the validity and reliability test, the arithmetic mean, the standard deviation, the relative coefficient of difference, etc. Relativity ratio, Pearson correlation coefficient, simple linear regression coefficient, multiple regression coefficient) to test the research hypotheses stemming from the main questions, and the statistical analysis showed a number of results, the most prominent of which was the keenness of private banks to improve their organizational reputation, by directing emotional intelligence (self-feeling assessment, Feeling regulation, the use of feeling) to improve its level, while the evaluation of self-feeling and the regulation of feeling directed to improving creativity, innovation, and social responsibility, it added the use of feeling to the two dimensions, self-feeling assessment and feeling organization to improve the level of quality, performance, vision and leadership.

Article
Economic performance evaluation and reflection on achieving sustainable development

سجى Salman, جليلة Hulaihel

Pages: 250-266

PDF Full Text
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 .

1 - 7 of 7 items

Search Parameters

×

The submission system is temporarily under maintenance. Please send your manuscripts to

Go to Editorial Manager
Journal Logo
Entrepreneurship Journal for Finance and Business

College of Business Economics at Al-Nahrain University

Print ISSN: 2708-8790 | Online ISSN: 2709-4251

  • Copyright Policy
  • Terms & Conditions
  • Privacy Policy
  • Accessibility
  • Cookie Notice
Licensing & Open Access

CC License Logo Licensed under CC-BY-4.0

This journal provides immediate open access to its content under Creative Commons Attribution 4.0 International License.

Editorial Manager Logo Elsevier Logo

Peer-review powered by Elsevier's Editorial Manager®

Copyright © 2026 The Authors. Published by College of Business Economics at Al-Nahrain University. Articles are published as Open Access under the applicable Creative Commons license.