Journal of Accounting and Financial Studies ( JAFS )
A scientific journal issued by Post Graduate Institute for Accounting and Financial Studies – University of Baghdad. Date of the first issue, issued in (2006). The journal publishes one volume per year, containing four issues. The journal applies a double-blind peer review process in the evaluation of scientific submissions. All journal issues are available to readers under an open access license.
Post Graduate Institute for Accounting and Financial Studies – University of Baghdad
The copyright is transferred to the journal when the researcher is notified of the acceptance of his research submitted for publication in the journal.
The Impact of Banking Financial Information Systems on Enhancing Banking Financial Performance (An Applied Study of a Sample of Iraqi Private Banks)
The research aimed to identify the role of banking financial information systems in enhancing banking financial performance. In order to achieve the objectives of the current research, the researcher relied on the descriptive approach to describe the subject to be studied through a correct scientific methodology, for accurate and unbiased measurement and analysis of numerical data collected through questionnaires or surveys, and statistically and mathematically analyzing the data or through the SPSS program, through a sample of Iraqi private banks that included (Bank of Baghdad, Iraqi Credit Bank, National Bank of Iraq), which The number of individuals selected from these banks amounted to (150) individuals (managers, divisional officials, employees), according to a set of demographic variables, and the sample was subjected to a reliability test / Cronbach's Alpha Coefficient. To collect the necessary data and information, a two-part questionnaire was designed: the first on the demographic variables of the research sample, and the second on the two research variables. The researcher relied on previous studies to formulate the paragraphs related to each of the research variables. The researcher was careful to verify the basic statistical characteristics of the questionnaire before applying it to the research sample by verifying its validity and reliability. After ensuring these characteristics, the questionnaire was applied to the current research sample. The study reached the following results: The study found a statistically significant correlation and influence between the impact of banking financial information systems in terms of (speed (timeliness, suitability), creativity and development, and operational efficiency) on enhancing banking financial performance in the banks under study. The study recommended the need to focus on the dimensions within banking financial information systems that are relevant and influential in enhancing banking financial performance, while emphasizing the importance of organizing and directing financial operations within the banks under study with high efficiency.
Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
The Impact of Implementing Vehicle Tax Accounting Instructions on Tax Revenues "A Case Study at the General Commission For Tax"
The research aims to demonstrate the impact of implementing the instructions issued by the General Tax Authority in 2022 regarding vehicle tax accounting on collected tax revenues. The researcher adopted an inductive approach by studying a sample of applied cases taken from the General Tax Authority/Mahmoudiya Branch, comparing the tax amount collected for these cases before implementing these instructions in 2021 and after their implementation in 2022. The researcher noted whether there was a difference in the tax amount collected in both cases, which would be reflected in tax revenues. The researcher reached a set of recommendations, including that implementing vehicle tax accounting in accordance with the instructions issued by the General Authority had a negative impact on tax revenues, as these instructions did not reflect the actual income of the taxpayer's source of income. Consequently, the taxpayer paid a tax amount less than the tax amount collected before implementing these instructions, leading to a decrease in the tax amount collected from the taxpayer and, consequently, a decrease in tax revenues. The researcher recommended a set of recommendations, including taking into account the tax law in vehicle tax accounting by estimating the taxpayer's income based on the taxpayer's realized income, taking into account the deductions specified by the law and calculating the tax. According to the applicable tax rates, the actual tax amount should be determined to maintain real tax revenues and prevent a decrease. It is necessary to find the most appropriate alternative to these instructions to ensure accurate estimation of taxpayers' vehicle income, while providing simplified procedures.
Audit Quality Dimensions and Their Impact on Mitigating Aggressive Accounting Practices: A Comparative Study of Family and Non-Family Firms in the GCC Market
This study examines the dimensions of audit quality and their impact on mitigating aggressive accounting practices through a comparative analysis of family and non-family firms in the Gulf Cooperation Council (GCC) markets. The study is grounded in a conceptual framework that views audit quality as a multidimensional construct encompassing auditor independence, expertise, audit firm size, audit fees, and audit committee effectiveness. It further argues that the effectiveness of audit quality in constraining opportunistic financial reporting is contingent upon ownership structure and institutional context. The study employs a quantitative approach based on panel data analysis of publicly listed GCC firms over the period 2014–2023. Multivariate regression models, interaction effects, and subsample analyses are utilized to capture the differential impact across ownership types. In addition, robustness checks and endogeneity controls are applied to enhance the validity of the findings. Aggressive accounting practices are measured using both accrual-based and real earnings management proxies. The findings reveal a statistically significant negative relationship between audit quality dimensions and aggressive accounting practices, supporting the disciplining role of high-quality audits. However, this effect is not uniform across firms; it is significantly stronger in non-family firms and relatively weaker in family firms, where concentrated ownership appears to reshape governance mechanisms and limit the effectiveness of audit processes. Moreover, ownership structure is found to act as a critical moderating variable, while certain dimensions—particularly auditor independence and audit committee effectiveness—exhibit stronger influence than others. This study contributes to the accounting literature by advancing a multidimensional perspective of audit quality and integrating it with ownership structure within the GCC context. It also offers a deeper interpretive and ethical perspective on auditing, positioning it not merely as a verification mechanism but as an institutional actor involved in shaping the meaning of financial reporting.
The impact of modern accounting software on ranking and external differentiation: A technical study of academic opinions on the appropriate field and improvement
This study aimed to identify the challenges facing the profession of external audit in light of the use of modern accounting programs and to reveal the effectiveness of external audit using modern accounting programs, through the impact of the requirements of using accounting 3of modern accounting programs, and in light of this, data were collected and analyzed and hypotheses were tested using the statistical analysis program (spss.v.20), where the results showed that there are The ability of institutions and various professionals to use modern accounting programs, and we also found a statistically significant relationship between the requirements of modern accounting programs (achievement of integration, the presence of a central database, the need for qualified individuals, the need for The use of modern techniques) and their impact on the challenges of the external audit profession (scientific and practical qualification, evidence in the electronic information system, risks of the external audit profession). After the emergence of the relationship between the variables of the study, the two researchers made a number of recommendations aimed at benefiting from the study’s outcomes, such as working to provide appropriate and integrated accounting programs and the need for institutions to adopt them, which help in achieving the effectiveness of facing the challenges of the external audit profession.
Analysis of the direct and indirect impact of electronic payment methods on non-oil revenues in Iraq
The research aims to study the direct and indirect impact of using electronic payment methods on non-oil revenues for the general budget in Iraq, In order to achieve this goal, the deductive approach was relied upon and the descriptive analytical method was used by analyzing the data related to electronic payment methods and tools and the financial data of public revenues, with an analysis of them for period (2018-2023).The analysis reveled that electronic payments in Iraq have contributed to improving financial services and boosting the countrys non-oil revenues, Accordingly, the central Bank of Iraq must be urged to expand the use of electronic payment methods by expanding financial inclusion and strengthening confidence in the banking system im order to have a positive impact on increasing non-oil revenues and thusm increasing government revenues in Iraq.
The Triple Bottom Line (TBL) Model and Its Impact on Predicting the Continuity of the Economic Entity: The Mediating Role of the Strategic Analysis Matrix PESTEL
This research aims to analyze the extent of the impact of the Triple Bottom Line (TBL) model in forecasting the continuity of economic units, by adopting the strategic analysis matrix (PESTEL) as an intermediary tool to understand the external environment influencing the performance of joint-stock commercial banks listed on the Iraq Stock Exchange. A sample of private joint-stock banks was selected, and their financial data were analyzed using multiple statistical tools via SPSS software. The research relied on the deductive approach in constructing the theoretical framework and formulating hypotheses, based on local, Arab, and foreign scientific sources, in addition to available digital resources. In the applied aspect, the inductive approach was used to analyze data and test hypotheses, aiming to generalize the results to the study population. A total of 65 questionnaire forms were distributed to the research sample to collect data related to the study variables and analyze them statistically. Correlation models (Pearson), linear regression, and analysis of variance (ANOVA) were adopted. The research concluded that the TBL model constitutes an effective framework in supporting the continuity of economic units, especially when combined with the PESTEL matrix, which enhances the model’s ability to accommodate external environmental variables, thereby positively reflecting on institutional performance sustainability. The research recommends the systematic adoption of the TBL model in Iraqi banks, integrated with the PESTEL matrix, due to its pivotal role in enhancing transparency, improving the quality of financial reporting, and supporting decision-making in a work environment characterized by volatility and challenges.
Forecasting the sustainability of the economic unit
Prof. Dr. Qasim Mohammed Abdullah Al-Baaj
Ways to improve the insurance industry using financial indicators / an applied study at the National Insurance Company
The research aims to develop the insurance industry by supporting it with performance-enhancing indicators, thus contributing to its role in economic development. It also aims to provide researchers with a study addressing the topic of insurance and its impact on the development of the insurance industry, a resource that other researchers can build upon to complement Iraqi insurance industry development projects. The researchers adopted the descriptive-analytical approach, as it is considered appropriate for studying social phenomena. It describes phenomena and provides data about them, while clarifying and analyzing their causes and consequences. It also identifies the influencing factors with the aim of reaching conclusions and making recommendations.
Assist. Prof. Faiza Abdul-Kareem Mohammed
Measuring Cost-Effectiveness in Light of International Sustainability and Disclosure Standards (IFRS S1–S2): An Applied Study on Iraqi Road Projects
Many government construction projects in Iraq face fundamental challenges, reflected in their cost performance and efficiency. This necessitates the urgent need to develop an integrated framework for measuring this efficiency in one of the construction project companies by proposing the application of international sustainability and disclosure standards issued by the International Sustainability Standards Board (ISSB), represented by the two standards (IFRS S1) and (IFRS S2). The research aims to develop an accounting framework for measuring cost-performance efficiency in construction projects through application in one of the government companies in the Iraqi environment, based on the international sustainability and disclosure standards (IFRS S1) and (IFRS S2). The research relies on the analysis of actual data from Iraqi road projects, employing a set of internationally recognized performance indicators such as the Cost Efficiency Index (CPI) and the Schedule Efficiency Index (SPI) according to ISO 21508, in addition to operational sustainability indicators (SCEI, WOR, RER) derived from the IFRS S1–S2 sustainability disclosure standards and the Sustainable Accounting Framework issued by the International Federation of Accountants (IFAC, 2022). This research applied quantitative analysis using implementation schedules and cost data to assess the alignment between cost and time performance and operational sustainability of projects. The results indicate that integrating sustainability indicators into cost accounting systems enhances the accuracy of financial and time performance evaluations and increases transparency in disclosing the efficiency of public spending, aligning with the governance and environmental responsibility requirements of projects. The research recommends adopting an integrated accounting model that uses cost and time performance indicators and International Financial Reporting Standards (IFRS S1–S2) as the basis for financial performance reporting for government projects in Iraq.
International Financial Reporting Standards
The Impact of Implementing the IFRS9 Expected Credit Loss (ECL) Model on Capital Adequacy in the Iraqi Banking Sector
This study aims to analyze the impact of implementing the International Financial Reporting Standard IFRS9, particularly the Expected Credit Loss model, on capital adequacy in Iraqi commercial banks. The study relied on a descriptive, analytical, and quantitative approach using panel data for a sample of (10) commercial banks listed on the Iraq Stock Exchange during the period (2014-2023). The banks were divided into two phases: pre-implementation (2014-2017) and post-implementation (2018-2023). The results showed a positive and statistically significant impact of implementing IFRS9 on capital adequacy. The standard helped enhance banks' ability to create more proactive provisions for expected credit losses, which reflected in the strength of the capital base and the banks' ability to absorb financial shocks. The study recommends supporting Iraqi banks in fully implementing IFRS 9, developing risk management systems, and adhering to Basel III requirements. This will contribute to enhancing the financial stability of the Iraqi banking sector.
International Financial Reporting Standard
Using value engineering techniques to implement a differentiation strategy
The research aims to demonstrate the role that value engineering can play in cost management and the implementation of a differentiation strategy by providing low-cost, high-quality products. The focus is on two aspects: price and cost. This is achieved by demonstrating the role of this technology in reducing costs, thereby reducing the selling price. It also focuses on quality and ensuring that the product meets specifications and customer needs and requirements. The research was conducted at the General Company for Electrical Industries/Fan Factory, using data from 2021. Value engineering was applied in this factory, and a functional analysis of product components was conducted. The research reached a set of conclusions, the most important of which was that value engineering assists in cost management by identifying areas where cost reductions can be implemented with the aim of standardizing procedures, which in turn leads to cost reductions, as well as improving the quality of both processes and products. This, in turn, enhances quality from the perspective of both the customer and the economic unit, leading to efficient and effective implementation of the differentiation strategy.
The role of management information systems on the efficiency of total quality management in managing job performance / I searched for my application in Sudanese
This research aims to study the role of management information systems according to total quality management in enhancing the performance of employees in Sudanese banks, in light of the increasing challenges facing these banks in improving performance efficiency and the quality of services provided. The research problem is that Sudanese banks still face difficulties in achieving high employee performance, despite their adoption of management information systems and total quality programs, which necessitated studying the nature of the relationship between these variables. The research adopted the descriptive analytical approach, and it was applied in the field on a sample consisting of (180) individuals working in a number of Sudanese banks Data was collected using a questionnaire designed to measure the level of application of management information systems (MIS) and total quality management (TQM) principles, and their impact on employee performance. The research results revealed a significant correlation and influence between the three variables. It was found that MIS effectively contributes to improving employee performance by supporting decision-making and providing accurate, timely information. Furthermore, the application of TQM principles enhances the effectiveness of these systems in achieving outstanding performance. Based on the results, the research concluded that the integration of MIS with TQM is one of the key factors in achieving institutional excellence in Sudanese banks, and that the success of these institutions depends largely on the extent to which they adopt a culture of quality and use information system outputs to develop employee administrative and technical performance. The research recommended the need to encourage administrative leaders in Sudanese banks to invest in MIS outputs in decision-making processes in line with TQM principles, in addition to promoting a quality culture and developing employee skills in using information systems to ensure higher and more sustainable performance.
Dr. Al-Amin Abdulrahman Mohammed Al-Amin
The role of cost accounting in implementing the unified digital accounting system specialized in insurance activity
The main objective of the research is to prove that cost accounting has the impertinent role in implementing a specialized unified accounting system for insurance activities. The ability to applying t was analyzed by organizing a questionnaire and then distributing it to the research sample, which consisted of 70 Iraqi and National Insurance Companies. 67 questionnaires were answered, while 3 were discarded. SPSS Virgin 25 was used. The applying analyses research results, measured statistically, showed that there is a possibility of implementing a specialized digital unified accounting system for insurance activities for insurance companies, including the National Insurance Company, through the contribution of cost accounting, its components and objectives. This confirms the existence of a moderate positive relationship between cost accounting and the specialized unified accounting system for insurance activities. This will help in developing digital-based accounting operations for insurance activities based on cost accounting.
The digital health insurance document and its impact on corporate social responsibility "An analytical study of the opinions of a sample of employees at the Iraqi General Insurance Company"
The Current Research Sought to Test and Diagnose the Nature of The Correlation and Influence Relationship Between the Independent Variable (Digital Health Insurance) And Its Dimensions (Customer Attraction, Customer Engagement, Communication with Customers, Learning (Identifying Customer Preferences), And Customer Retention), And the Dependent Variable Represented by Social Responsibility and Its Dimensions (Ethical). (Legal, Economic, Charitable) In the Iraqi Insurance Company, The Research Sample, Whose Basic Problem Was Framed Around Knowing the Extent to Which the Digital Health Insurance of the Iraqi Insurance Company Contributes to Enhancing the Company’s Social Responsibility? From Which A Set Of Main And Subsidiary Hypotheses Emerged, And The Importance Of The Research Is Evident Through The Independent And Dependent Variables, Which Represent Modern Administrative Phenomena That Constitute Importance To The Research Sample Company In Particular And To Insurance Companies In General, By Directing Their Attention To The Nature Of The Research Variables And Their Effective Role In Improving The Service Provided To Society, Which It Plays An Important Role In The Social Activity Of The Country, As It Will Help The Research Sample Company In Improving The Level Of Performance Of Its Services. The Research Community Included (The Iraqi General Insurance Company), And The Researcher Relied On The Questionnaire As The Main Tool For The Research, As It Was Distributed To A Purposive Sample Of Workers With (75) Questionnaires, The Researcher Relied On The Descriptive Approach In Theoretical Framing And Statistical Analysis Of The Data Using The Programs (SPSS.V.26 & Microsoft Excel V.2013), In light of this, the research reached a set of conclusions, the most important of which is that the company’s management seeks to adopt a digital health insurance document. This is clear from the results of the practical analysis, which enhances the company’s orientation towards digital business in most of its documents. The research concluded with a number of recommendations, including the necessity of issuing documents. Digital health insurance, which requires clear and direct policies to remove barriers that hinder the adoption process.
The impact of modern technology-based audit systems on improving the quality of financial reports in the banking sector
This study aims to analyze the role of modern technology-enabled audit systems in enhancing the credibility and quality of financial reports issued by banks. It also aims to determine the impact of using smart audit tools and techniques on the level of transparency and disclosure in financial reports. In the applied aspect, the study focused on studying the impact of technological audit systems on improving the quality of financial reports at Rafidain and Rashid Banks in Ramadi. This was achieved through a questionnaire distributed to employees specializing in auditing and accounting. Forty-seven valid questionnaires were retrieved for data analysis using SPSS, enabling accurate and reliable examination of the relationships between variables. The study results confirmed that the presence of trained and qualified personnel to use technological audit systems is a crucial factor in achieving the desired effectiveness. This requires banks to enhance their investments in training and technical qualification to ensure optimal use of these systems. The results of the correlation coefficient and statistical analysis indicate a strong, positive relationship between the adoption of technological systems in auditing and the quality of financial reports in banks, confirming the validity of the study's main hypothesis. The study recommended that Rafidain and Rasheed banks continue to adopt modern technology-based auditing systems and continually update them to keep pace with developments, given their clear impact on reducing errors and enhancing audit quality. It also recommends implementing ongoing training programs for audit and financial staff, focusing on skills in using technological auditing systems and data analysis, to ensure maximum benefit from these systems and enhance employee efficiency.
The Role of Digital Marketing in Achieving Strategic Success: An Applied Study in the Iraqi General Insurance Company
The research presented the impact of digital marketing on achieving strategic success. The Iraqi Insurance Company chose to implement and measure this impact by testing the correlation and impact relationship between the independent variable (digital marketing) with its dimensions (attraction, immersion, retention, and communication) and the dependent variable (strategic success) with its dimensions (survival, adaptation, learning, and growth). The research problem was embodied in the question: Does the company being researched realize the importance of digital marketing in achieving strategic success in a rapidly changing competitive environment? A questionnaire was used as the primary tool for collecting data and information, in addition to utilizing other tools to assist in data collection, such as official documents, annual reports, and statistics. Statistical programs (SPSS V.24 - Excel 2013) were used to analyze the data by analyzing the responses of the research sample, which numbered (seventy) respondents from the employees of the Iraqi General Insurance Company, as the research sample. These included department managers and their assistants, divisions and unit managers, and sales representatives. The researcher also adopted statistical methods from The most important of these are (relative importance, standard deviation, arithmetic mean, Pearson's correlation coefficient, simple linear regression model, and multiple linear regression). Through their research, the researchers reached the following key conclusions: Companies possess highly qualified employees capable of successfully performing the tasks assigned to them, with technical (insurance) specializations, which supports their capabilities in the process of persuasion, marketing, and building good relationships with customers. This is reflected in the company's sales and market share. The researcher concluded with a set of recommendations, the most important of which is that the management of the company under study should seek the assistance of experts with technical and administrative experience from within or outside the company to obtain their opinion before proceeding with signing a contract or rejecting insurance projects that could benefit the company. It is also necessary to make room for qualified individuals to assume decision-making management positions. In this way, we avoid issuing decisions characterized by bias and prone to errors of bias and favoritism.
The impact of implementing smart technology-based cost accounting systems on improving the efficiency of measuring financial and operational performance in commercial banks
The current research aims to analyze the impact of implementing smart cost accounting systems on the efficiency of financial performance measurement in Iraqi commercial banks. The research problem stems from the limited use of these systems within the Iraqi banking environment, despite the rapid global digital transformations. This weakens banks' ability to provide accurate and flexible financial information that supports management decisions. The applied aspect of the research was conducted at Rafidain Bank in Baghdad using a scientific questionnaire reviewed by four experts to ensure internal validity and the accuracy of indicators. (63) questionnaires were distributed to employees of the relevant departments, and (57) valid questionnaires were analyzed using SPSS version (25). The results showed that the implementation of smart technology-based cost accounting systems at Rafidain Bank led to a significant improvement in the accuracy and effectiveness of measuring financial and operational performance, contributing to faster and more accurate management decisions that supported improved institutional performance. The research recommended the need to promote the adoption of smart cost accounting systems at Rafidain Bank and other Iraqi banks to accelerate the administrative decision-making process and support the enhancement of institutional efficiency.
The Role of Behavioral Integration of Top Management in Enhancing Organizational Immunity An Analytical Study of the Opinions of a Sample of Nursing and Healthcare Staff at Al-Imamah Al-Hujjah Private Hospital in Karbala Governorate
Organizational immunity is one of the most important organizational characteristics for organizations; this is due to the advantages this characteristic achieves for organizations and this characteristic can be achieved through the behavioral integration of senior management. The main objective of the research is to test the relationship between the behavioral integration of the senior management team and increasing the organization's immunity. This research was applied to a sample of workers in Al-Hajjah Aj Private Hospital in Karbala Governorate, where the number of respondents reached (131) individuals. After conducting the necessary statistical treatments on the sample's answers, it was concluded that there is a direct relationship with statistical significance between the behavioral integration of the senior management team and the organization's immunity. The research was divided into four main axes. The first axis included the research methodology, the second axis included the theoretical framework of the research variables, while the fourth axis dealt with the practical framework of the research, and finally the fourth axis dealt with the conclusions and recommendations reached by the research.
Assist. lect. Hussein Sabih Muhaisen Al Kaabi
The impact of artificial intelligence on the cultural awareness of the organization
The importance of research into the impact of artificial intelligence on organizational cultural awareness is evident in several vital aspects. It contributes to understanding how AI can be used to promote diversity and inclusion within work environments, leading to improved job performance and innovation. The primary objective was to demonstrate the extent to which AI influences cultural awareness within organizations, whether these technologies can effectively contribute to improving interaction among students from diverse cultural backgrounds, and to explore the obstacles hindering this goal, such as a lack of in-depth understanding of different cultures or insufficient analytical tools. The research also examined how AI can be used to overcome these challenges and to provide innovative solutions that support diversity and inclusion, thereby enhancing organizational performance and competitiveness in global markets. After conducting the statistical analysis of the data collected through the questionnaire, a group of (75) students was selected after distributing (100) forms to the scientific departments at the Higher Institute for Accounting and Financial Studies at the University of Baghdad. The results showed that the value of (R Square) appeared with an amount of (0.14), which indicates that the independent variables explain (14%) of the dependent variable, and the remaining (86%) are other factors not included in the standard model, which the researcher did not take because he thought they were not important. The value of (SIG) appeared with an amount of (0.001), which is significant because it is less than (0.05), and this indicates that there is a statistically significant effect between the independent variable (the use of artificial intelligence in the organization) and the dependent variable (the use of artificial intelligence and cultural awareness), meaning that the use of artificial intelligence will lead to cultural awareness. We note that the SIG values ​​are greater than (0.01), which means that they are significant, and this supports the acceptance of the alternative hypothesis (the existence of an effect between the independent variable and the dependent variable) and the rejection of the null hypothesis.
The Auditor's Liability Tort-wise Towards Others
The civil liability of an auditor can be envisaged if they breach the contract concluded between them and their client. However, is it possible to conceive of the auditor's liability in tort? To answer this, the auditor's tort liability can indeed be envisaged and established, as this type of liability is based on a proven fault or negligence committed by the auditor, resulting in harm to individuals outside the scope of the contractual relationship—that is, individuals who are not contractually bound to the auditor.
The Impact of Organizational Alignment Dimensions on the Personality Architecture of Insurance Service Providers at the Iraqi General Insurance Company
The research aims to demonstrate the impact of organizational alignment dimensions as an independent variable and across its dimensions (decision-making behavior, work environment, organizational openness, entrepreneurial orientation) on the personality architecture of insurance service providers, as a dependent variable across its dimensions (self-schema, work intentions, self-efficacy, ethical standards, and personal goal setting). The research problem concentrates on the nature of the interactive relationship between its variables and the extent to which organizational alignment can contribute to enhancing the professional characteristics of insurance service providers at the Iraqi General Insurance Company, the site of application. The research relied on the descriptive analytical approach as a methodological framework. A main hypothesis and several sub-hypotheses were tested via a questionnaire directed at a sample of (153) employees out of (250) in the company under study. The data were processed using(SPSS v.28),relying on several statistical tools, including the weighted mean, standard deviation, coefficient of variation, correlation coefficients, linear regression, and coefficient of determination (R). The results showed that organizational alignment plays a pivotal and influential role in shaping the professional personality architecture of insurance service providers, and that the relationship between them is significantly related and influential, contributing to improving performance quality and developing service efficiency within the insurance company environment.
Analysis of the accounting information system in light of open system theory
The current research aims to analyze the accounting information system adopted in the Second Karkh Education Directorate in Baghdad in light of the open system theory using a qualitative approach, where each of the main departments in the directorate was studied, namely the Finance Department, the Internal Audit and Control Department, the Human Resources Department, and the Administration and Equipment Department. Four basic methods were used to collect information: personal interviews, field observation and participation, questionnaires, and system documentation. The questionnaire was distributed to a sample of 60 employees working in these departments. In addition, documents and records from the Organization and Budget Division and the Disbursement Division of the Finance Department were used for the research sample for the years 2024-2025. A number of conclusions were reached, the most important of which is that the accounting information system currently adopted by the research sample does not meet the information needs of internal and external users, and that its outputs are not complete or diverse. Therefore, the currently adopted information system needs to be developed. The research produced several recommendations, the most important of which is the need to transition from the currently adopted information system to a fully electronic accounting information system.
Analysis of the Accounting Information System
Forecasting Tax Revenues Using the Long Short-Term Memory (LSTM) Network
This study aims to forecast tax revenues by employing the Long Short-Term Memory (LSTM) network method through building a predictive model capable of improving the accuracy of future tax revenue estimates. Such forecasting is of great importance in supporting financial stability and enhancing the efficiency of public budget preparation, particularly in light of economic fluctuations and the instability of some other sovereign resources. The study adopts descriptive–analytical and quantitative approaches by utilizing tax revenue data issued by the General Commission for Taxes for the period (2003–2025) and employing them to forecast revenues for the years (2026–2030). The MATLAB program was used to build the model by dividing the data into training and testing sets. A set of statistical accuracy indicators was applied to evaluate the model’s performance, including Mean Squared Error (MSE), Mean Absolute Error (MAE), Mean Absolute Percentage Error (MAPE), in addition to the correlation coefficient between actual and estimated values. The results indicate that the LSTM model achieved a high level of predictive accuracy, as it recorded the lowest error indicator values along with a very high correlation coefficient, reflecting its efficiency in representing the temporal behavior of tax revenues. Moreover, the future forecasts for the years (2026–2030) using the LSTM method suggest that the tax system is moving toward a phase of relative stability.
Using Random Forest Algorithm in financial Failure Prediction- An Empirical Study
Predicting financial failure is a modern topic in financial management. It serves as an early warning to detect future failures, and thus avoid them by taking the necessary actions by decision-makers. The current research aims to highlight the most important modern techniques that banks can use to detect the likelihood of their financial failure in the future. To achieve this goal, the Random Forest algorithm were used as one of the most important modern techniques based on artificial intelligence, along with a number of traditional models. The Sherrord (1987), Kida (1981), and Zmijewsk (1984) models were used, and then a comparison was made between the traditional and modern methods to diagnose which of the two methods provides more accurate information in judging the continuity of banks, as well as studying the actual reality of the last two years of the banks under investigation. The research community represents all banks operating in the Iraqi banking sector. The research sample included two private Iraqi banks that were selected based on their continued operation during the research period, which included ten years, starting from (2013) until (2022). The data were obtained by using the financial reports published by the banks in the research sample, in addition to the Iraq Stock Exchange website.The research employed a deductive approach for the theoretical framework and an applied approach for the practical application. After data collection, the researcher processed and prepared the data for use in traditional prediction models. These models were then used as inputs for the Random Forest and Nearest Neighbor algorithms. Several computer programs were utilized, including Microsoft Excel for data entry and Python for writing the algorithms and extracting their results. The research reached a number of conclusions, the most important of which is that the use of AI-based prediction techniques, represented by the random forest algorithm, provides more accurate and reliable predictions that help in judging the ability of banks to continue operating compared to other traditional techniques.
Assist. Prof. Dr. Kafa'a Ali Issa Abu Ragheef
The role of the Federal Financial supervision Bureau in auditing local budgets under administrative decentralization
The Federal Board of Supreme Audit is a supreme oversight body that seeks to ensure the proper use of public funds and achieve efficiency and transparency in spending. Its role is particularly prominent in light of the implementation of administrative decentralization, which has granted governorates broader powers in managing financial resources and making decisions. This balance is achieved by creating a balance between the financial independence of local units and the oversight of the central government, as the Board's oversight is a complementary element to ensuring the success of administrative decentralization. The research aims to enhance the role of the Federal Board of Supreme Audit in auditing and overseeing local administrative units under administrative decentralization and to highlight the confusion and shortcomings in the preparation and implementation of local budgets. To achieve the research objective, the Diwaniyah Governorate was selected for the research. Data obtained from the Diwaniyah Governorate and the delinking departments for the year 2023 were relied upon. The researcher followed two scientific approaches: the descriptive analytical approach in the theoretical aspect and the inductive approach in the practical aspect of the research. The researcher reached a set of conclusions and recommendations. Among the most prominent conclusions he reached were the weakness and complexity of the organizational structure of the governorate's financial and administrative department, the lack of clarity in roles and responsibilities, and the administrative levels that do not meet the department's needs to achieve its financial and administrative objectives. One of the most important recommendations reached by the research is to update and develop the organizational structure of the governorate's financial and administrative department, as this helps improve operational efficiency, enhance coordination between departments, and effectively achieve strategic objectives. This is achieved by reviewing tasks and responsibilities, analyzing how financial and administrative processes are implemented to identify any duplication or redundancy, and clearly distributing roles and responsibilities to avoid conflict and duplication.
The Role of Lean Manufacturing in Supporting Competitive Sustainability through the Implementation of Cleaner Production Principles) An Applied Study at Al-Diwaniyah Dairy Factory (
This research aims to highlight the role of lean manufacturing in supporting competitive sustainability through the application of cleaner production principles, via a case study conducted at Al-Diwaniya Dairy Factory. The industrial sector faces increasing challenges related to rising production costs, resource wastage, and environmental pressures, which compel organizations to seek more efficient and sustainable production methods. A descriptive-analytical methodology was adopted, utilizing data collection tools such as questionnaires and direct interviews with a sample of factory employees, including administrative and technical levels. Statistical analysis was employed to test hypotheses and measure the relationship between lean manufacturing dimensions (such as waste reduction, continuous improvement, and just-in-time production) and cleaner production principles (including resource efficiency, emission reduction, and waste management), and their impact on enhancing the factory’s competitive sustainability. The results revealed a statistically significant correlation between the application of lean manufacturing principles and improvements in environmental and operational performance indicators, which in turn strengthened the factory’s competitive advantage. The study also demonstrated that the integration of lean manufacturing and cleaner production contributes to cost reduction, increased resource efficiency, and a balanced achievement of economic and environmental objectives.
Evaluating the Internal Control System in accordance with the Updated Enterprise Risk Management Framework
This research aims to evaluate the effectiveness of the internal control system in the economic unit under study in light of the updated enterprise risk management (ERM) framework , The research responds to the rapid developments in business environments and the growing need to adopt a risk-based approach to enhance the efficiency and reliability of internal control system , The research reviews the modern components and principles of enterprise risk management , including governance , strategic , alignment , and performance monitoring , and their role in supporting and enhancing the effectiveness of internal control system , A systematic analysis of practical practices , cases studies , and regulatory guidelines is employed to identify weakness and shortcomings in the internal control system , assess the level of compliance , and provide recommendations that contribute to improving the integration of the internal control system with the updated ERM framework , one of the key findings is that the updated ERM (2017) framework is a comprehensive model for internal control processes focusing on interactive information exchange and strategy development through risk monitoring and opportunity exploitation to achieve objectives , the researchers recommend that the ready-made men’s clothing factory adopt the proposed model for applying the modern internal control concepts of the ERM framework in goal-setting , risk assessment , and the development of effective risk management strategies .
Updated Enterprise Risk Management Framework
Assist. Prof. Dr. Ali Mohammed Thijeel Al-Mamouri
An Analytical Review of the Extent of Shari’ah Compliance in Sukuk Structuring through AAOIFI Standard No. 17 under the Saudi Regulatory Framework
Islamic sukuk are crucial instruments in Islamic finance, helping diversify capital sources. However, they still face challenges regarding Sharia compliance and alignment with regulatory frameworks. This study aims to analyze the Sharia compliance in sukuk structuring based on AAOIFI Standard No. 17 and compare it with the regulatory framework in Saudi Arabia. Using a comparative analytical approach, the study reviews relevant literature, analyzes regulatory texts, and compares their application in the Saudi market. The findings reveal that there are commonalities between the AAOIFI standard and the regulations governing sukuk in Saudi Arabia, such as the real ownership of assets and the need for ongoing Sharia supervision throughout the sukuk process. However, there are gaps in procedures related to trading aspects and other elements. Based on these results, the study recommends the swift development of a specific law or regulation that clearly outlines the issuance stages and creates monitoring mechanisms that evolve with sukuk developments. This would improve transparency and enhance trust among sukuk investors in the Saudi market. Additionally, the study suggests creating mandatory guides and application manuals, including standardized templates for Sharia audit reports, post-issuance disclosure requirements, and mechanisms for handling deviations.
Associate Prof. Abdulmajid Obaid Hasan Saleh
Challenges facing electronic banking marketing from the perspective of bank management in Nasiriyah
This study primarily seeks to explore the key challenges encountered in the implementation of electronic banking marketing, as perceived by the management of banks operating in Nasiriyah. To address this objective, the researcher employed a descriptive-analytical methodology, deemed appropriate for analyzing and interpreting the data required. A structured questionnaire comprising 25 items was developed and distributed to a targeted sample of bank branches selected for the field investigation. These included the Agricultural Cooperative Bank, the Real Estate Bank, the Iraqi Trade Bank, the International Development Bank, and the Iraqi Union Bank, all located within the city of Nasiriyah, the collected data were systematically coded and analyzed using the Statistical Package for the Social Sciences (SPSS). The study, through both its theoretical framework and empirical analysis, yielded several findings—chief among them is the recognition that electronic banking marketing plays a strategic role in promoting banking services and products to clients. This function significantly supports the enhancement of market share and ensures the institution’s competitiveness and sustainability in the banking sector. Based on these findings, the research recommends a stronger institutional focus on banking marketing functions, emphasizing their critical importance in fostering awareness and acceptance of electronic banking practices among customers, and thus facilitating the broader adoption of electronic banking systems.
Integrating material and information value stream mapping and value chain technologies to reduce the costs of poor quality
The primary aim of this research is to demonstrate the impact of applying the Value Stream Mapping (VSM) technique alongside the value chain approach on reducing the costs associated with poor quality. This reduction directly contributes to lowering the production costs of liquid acid batteries while improving their quality, thereby achieving greater customer satisfaction. Such improvements enhance the company’s competitive advantage and increase its market share. By utilizing these techniques, which specifically target the reduction of poor-quality costs, the study reached several important conclusions. Notably, the use of automated operating equipment was found to reduce material wastage costs caused by frequent power interruptions during battery production. The research also provides key recommendations, chief among them being that the company under study should adopt the Value Stream Mapping technique and value chain approach to effectively reduce costs related to poor quality.
The public expenditure and its impact on foreign reserves / analytical study
The research aims to study the impact of public spending on foreign reserves to find answers to the main questions of the research, which are the extent to which foreign reserves are affected in light of the growth of uncontrolled public spending and whether this impact is positive or negative. To achieve this goal, the researchers used the analytical method and employed regression coefficients to show the extent to which foreign reserves are affected by the level of public spending during the research period using the EViews program for quantitative analysis. The research reached results showing that public spending has a positive impact on foreign reserves.