Tikrit Journal of Administrative and Economic Sciences

The research aims to demonstrate the effect of applying (IFRS) on the comparative feature and its reflection on investors' decisions by surveying the opinions of a sample of investors in the Iraq Stock Exchange. In the Iraq Stock Exchange, and to analyze the data and test the hypotheses of descriptive statistics, the researchers used the following measures: the arithmetic mean, standard deviation, and the T-test. Make the investment decision provided that the implementation of (IFRS) is sound.

This research aims to propose the possibility of using the Balanced Scorecard (BSC), which includes four dimensions, to measure the quality of accounting information at Tikrit University and to achieve the research objectives and answer its questions. The applied part of the research relies on the statistical survey method to collect the main data, and the researchers designed a questionnaire that reflects the independent variable (Balanced Scorecard) and the dependent variable (quality of accounting information) of the research, which targets the financial affairs department at Tikrit University. The sample table identifies the different administrative levels of the research sample (the research community), and then the SPSS program is used to analyze the returned questionnaires.
The study found that Tikrit University has the necessary requirements for implementing the Balanced Scorecard technique and high-quality accounting information. However, the management needs to improve the usability of the financial and customer dimensions of the Balanced Scorecard.

The study was titled “The Impact of Using Analytical Audit Techniques on Audit Procedures and Responsibilities of the External Auditor.” The student distributed a questionnaire to all external audit offices operating in the governorates (Baghdad, Basra, Dhi Qar, Wasit), which are managed by auditors who have a license and a license from the Iraqi Accounts Control and Audit Profession Council, which number 150 offices and 20 companies.
The sample size was calculated using the law of large samples, where the total sample size approved in the study was 206 views.
After testing the hypotheses and analyzing the necessary tests on the program (SPSS, v.26), the researcher reached an important conclusion that "there is a significant impact of the use of analytical audit techniques on the audit procedures and responsibilities of the external auditor in Iraqi auditing offices". In turn, the student recommended "the necessity of Awareness and guidance using appropriate and necessary methods, such as preparing appropriate audit programs for each of the sectors, which take into account the various aspects of the activity and serve as a control and planning tool as it will contribute to assisting the auditor in completing the audit program.

Commercial banks are considered the focus of the financial system, as the effectiveness and efficiency of the banking system is a key indicator of the progress and development of countries, and it is also the basis for activating its various economic sectors, as problems in general and banking ones in particular contribute to economic stability, or they may be one of the most important direct or indirect causes Directly in the occurrence of financial crises in countries.
For this reason, it was necessary for these banks to reconsider evaluating their performance and the effectiveness of the patterns used in evaluating banking services and their suitability with new challenges.

The research aims to study and analyze the relationship and the impact between the sectoral specialization of the auditor and the reduction of creative accounting practices in the financial statements. To achieve the research goal of, a questionnaire was distributed to a sample of (52) auditors in the Kurdistan Region of Iraq. The results were analyzed by both the statistical (SPSS) and the Easy Fit program. The research reached to a set of conclusions, most notably, the presence of (relationship) and (effect) of the sectoral specialization of the auditor on limiting creative accounting practices in the financial statements. At the end, the research presented some recommendations, the most important of which is the need to rely on an auditor specialized in examining and auditing the financial statements due to the importance of their professional role in this field and their contribution to detecting and limiting creative accounting practices in the elements of the financial statements in order to improve the quality of professional performance and to ensure confidence, moreover; to improve credibility in financial reports issued by companies.

The current research aimed to reveal the role of the wise leadership in addressing the behavior of the invisible employee in the Directorate of Mosul, in order to achieve what the research aimed at adopting the (descriptive analytical) method in its introduction to the intellectual frameworks, and its processing of data and its analyzing and then interpreting it, after the research community was determined in a number of formations of the Directorate of Mosul Municipality, and the choice of a random sample, its size (338) individuals, as it is. A representative of its community with (2320) individuals, And through the use of the statistical packages represented by (AMOS V.24, SPSS V.26), the applied side of the research was completed, To reach a set of conclusions, one of the most important which is the availability of wise leadership dimensions in the intended organization, I also identified the existence of an inverse relationship between wise leadership and the behaviors of the invisible employee in it, to conclude the study with a set of proposals, the most important of which is the need to direct the attention of the intended organization's leadership towards the category of invisible employees in the organization, and taking the appropriate measures that would work to improve the performance and effectiveness of employees in the place of work.

Technological innovation is one of the driving and basic tools for companies' growth strategies, and the main objective of this study is to clarify and understand the method of technological innovation that affects the growth and development of companies and increase their efficiency and potential, and many studies have been presented in this field to clarify the meaning of technological innovation in the field of product and process development As well as its improvement in a way that contributes to the improvement and development of the company. Al-Narjis Company was the focus of our study due to its importance in the level of business and its creativity in Basra Governorate, and a random sample consisting of (57) technicians was taken and tested with the SPSS.24 program, and results were reached that technological innovation is an important feature of the company and its development and it has a major role in its continuity. Then, a set of recommendations were made necessary for the company to continue with scientific research towards the development of operations and the product and its improvement in a way that enables the company to keep pace with developments in its field and the need to allocate sufficient money for that in a way that achieves quick and amazing results.

The main objective of the research is the part that is achieved from the level of the surveyed floor with the dimensions of the logistic, which has become an indicator of the success of organizations in their business environment. The descriptive research was used to describe and test the dimensions of market orientation, and the questionnaire was adopted as a main tool in collecting data and information, and it was distributed to all in the collection of data and information, and it was distributed to all in all in the single stores. The first letter of the first stage.

The aim of the research is to know the level of existence of organizational justice and the extent of its relationship and its impact on the job burnout of employees in the researched organization The problem of the research is the extent of the existence of organizational justice and the extent of its impact on the phenomenon of job burnout among employees in the organization. The results of the research showed the existence of this justice with the existence of a correlation and influence relationship between organizational justice and its dimensions and job burnout and its dimensions. The research also showed that the level of organizational justice in this organization is average and the level of job burnout is more From the average and in the light of these results, the researcher recommended that there be organizational justice supported by an effective organizational climate that reduces the level of job burnout.

The issue of migration is considered one of the most important economic and political topics that have received great focus in analyzes and studies, due to the importance this variable represents at the local and global levels. Since ancient times, the human has known migration through his research and his endeavor to adapt to the nature to which he migrates and in which means of decent living are available for him and his family members. However, migration in the old days often continued in the form of groups with the aim of preserving life. Most of the migrations that took place were inevitably, there is no other way for the human. Migration is defined as moving from one place to another. And with the emergence of the idea of the state, the drawing of landmarks and borders, the enactment of texts and legislation, and the emergence of the state’s sovereignty over its territory, whether it was land, air, or sea, it gave other concepts of migration of different types, and all of that depends on the way in which it took place. Legal immigration, or by violating these laws, it is called illegal immigration. The study aims to: Identifying the reality of illegal immigration in the Kurdistan Region, identifying its most important causes and factors, and identifying a number of methods and procedures to reduce this phenomenon. Through this research, a number of conclusions were reached, including: The role of political factors comes in the first place in creating the desire to emigrate, while economic factors affect immigration in the second place in the search for job opportunities and thus achieving economic well-being, the absence of a clear economic policy for the state regarding human resources and not to exploit them economically by allowing them to work. The research reached an increase in the role of visual, audio and print media and modern communications in explaining the causes of migration and its negative effects in order to instill confidence in the hearts of those wishing to migrate about the economic future in the Kurdistan Region of Iraq, and thus put an end to migration, creating a strategic plan for labor policy in the region, with the involvement of all sectors, including It involves the private sector to create permanent jobs for unemployed youth in their country and to give up thinking about illegal immigration.

This research aims, through its chapters, to test the relationship of the effect of organizational transparency as an independent variable in administrative control as a responding variable in the Federal Integrity Commission, one of the important supervisory and investigative bodies in Iraq. The research is embodied in diagnosing the nature of this relationship and identifying the role of each of them. Was the Integrity Commission able to invest its transparency in improving its administrative oversight?), In order to answer this question, two main hypotheses were put forward for the research, each of which bears its own dimensions. The first hypothesis is that there is a significant correlation between organizational transparency and administrative oversight in the Integrity Commission. As for the second hypothesis, there is a significant effect of organizational transparency in administrative control with its dimensions in the Integrity Commission. The descriptive analytical method was used to complete the research. The research included a sample of the authority's leaders, and data was collected from (83) respondents representing the research sample out of (100) representing the research community, represented by (general managers, assistant general managers, heads of departments, people's officials) based on the questionnaire that included (32) paragraphs He collected them using personal interviews and observations on the ground to test their hypotheses. This study used the two programs Smart V.3.4 and SPSS V.28, in addition to descriptive statistics techniques. The most prominent findings of the research was the ability of the Federal Integrity Commission to employ its organizational transparency in improving its administrative oversight through its reliance on the Integrity Commission’s investment in its organizational transparency in improving its administrative oversight in a good way, Especially since it relied on clarity in the procedures and disclosure of information and communication in a society in order to improve them, while it set a trend to improve the effectiveness of its administrative control by employing clarity in the procedures, while it achieved the objectives of administrative control through the three dimensions of organizational transparency, as well as improving the means of administrative control by adopting clarity in Procedures and disclosure of information. Finally, the Authority relied on clarity in procedures and communication to improve the level of its oversight activities. At the end of the research, the researcher tried to come up with a set of suggestions that help improve the administrative oversight of the studied body, including the need for the Integrity Commission to pay attention to the clarity of its procedures and in a way that contributes to enhancing its transparency by clarifying work procedures and adopting clarification methods that win its tasks, and the Integrity Commission should also disclose information by disclosing information In a way that improves its transparency by adopting disclosure standards through which it maintains its organizational advantages, and spreading a culture of knowledge and information sharing.

The current research seeks to demonstrate the impact of the contribution of strategic intelligence in supporting technical innovation in the General Company for Electrical and Electronic Industries through a case study of the opinions of a sample of its employees amounting to 45 individuals, to determine the extent of the interest of their company management regarding the two research variables by adopting a questionnaire prepared for this purpose and distributed to those The respondents, and in the light of the data collected from them, the relationships and influences between strategic intelligence and technical creativity were tested using some statistical methods, and a set of conclusions were reached, the most prominent of which was the achievement of a significant correlation and influence between strategic intelligence and technical creativity of the researched company, especially with the role played by the two dimensions of intelligence. Strategic (foreseeing and thinking in the logic of the system) towards building a sound strategic vision of what its future will be like, and thus supporting its quest towards technical innovation in its practices
And based on the conclusions reached by the research, a set of proposals were presented that are consistent with it, the most prominent of which is the need for the management of the researched company to pay attention to the contents of administrative thought in the areas of strategic intelligence and technical creativity, and to deepen it among its managers and employees, in a way that enhances its distinction and at the same time gives it a degree of precedence in the competitive field and achieves technical creativity.

The study goal is to examine the idea of creativity in the Salah al-Din Governorate Council and test its influence on the growth of the council's administration." The researcher investigated the factors that contribute to creativity, the opportunities available, and the incentives that may encourage it, as well as confirming how these factors affect the development management in the aforementioned governorate council. A survey was used to estimate the number of employees in the Salah al-Din Governorate Council, which totaled 165 male and female workers. There were distributed 165 questionnaires; 163 of them were returned; and 7 defective questionnaires were disregarded. As a result, the sample size was accepted at 156, or 94.5% of the research community.

The research mainly aims to explain the mechanism of transformation of the General Company for North Electricity Distribution into agile auditing. The importance of the research stems from the importance of agile auditing in enhancing the internal auditing function of the research sample company. Therefore, the research problem is as follows: Can the General Company for North Electricity Distribution switch to agile auditing? In order to answer this question and to achieve the goal of the research, a hypothesis was formulated: The General Company for North Electricity Distribution can switch to applying agile auditing. Hence, the most important conclusions of the research are the following: The transformation of the public company to implement agile auditing requires concerted efforts of management and employees and cooperation between them, as well as establishing a culture of change, employing experts in this field, and training employees of the internal control and auditing department on the agile approach and its uses. Implementing agile tools and techniques also requires internal audit teams to refocus on their real business to address risks, not just executing an audit plan.

The study aimed to clarify the relationship and influence between emotional intelligence and decision making in the Ministry of Culture and Youth. The study followed the descriptive analytical approach by describing and diagnosing the dimensions of the study variables and analyzing the correlation and effect between the study variables. The study population represented the employees of the Ministry of Culture and Youth, who numbered (100) male and female employees. (85) questionnaires were distributed and (80) questionnaires were retrieved. The study adopted the questionnaire form as the main tool for obtaining data and information related to the field aspect. SPSS - Version 28 for statistical analysis.
One of the most important results of the study is the existence of a strong positive relationship between emotional intelligence and the decision-making process, and the existence of an impact of emotional intelligence on the decision-making process. The employees of the ministry surveyed enjoy the importance of the decision-making process in all its steps.

The research aims to find out the extent of the effect of adoption international financial reporting standards on the quality of financial reports of commercial banks, by use a set of indicators and main financial ratios and then test the effect and relationship between the two research variables in a sample of six private commercial banks listed in the Iraq Stock Exchange, the research is based on the main premise that the adoption of international financial reporting standards has a statistically significant effect on the quality of financial reports of banks, the study included in 2015 Before and after the mandatory application at the same year, The standards were applied mandatorily in 2016 and applied retroactively to 2015, the variables were measured and clarified the relationship and effect between the two variables by tested statistically using the statistical program (SPSS), as well as conducting a set of statistical tests (paired T-test, F-test, R2) for correlated samples in addition to simple regression analysis and graphs were added by using (Excel) program, For the purpose of testing the hypothesis of the research and achieving its objectives, the deductive approach was used in the presentation, study and analysis of research variables in the theoretical aspect.,
The research reached a set of conclusions, the most important of which is that there is a positive significant correlation between the application of international financial reporting standards and the financial reports of banks, and the study also recommended the need for effective mechanisms aimed at adapting international financial reporting standards in developing countries in line with the nature of the banking environment in them, as well as the need to train accountants, auditors and all concerned cadres on how to apply international financial reporting standards, which enhances the efficiency of banks and their financial reports for all beneficiaries.

The research aims to study and analyze the role of fiscal policy in correcting the development path in the Iraqi economy, by addressing the tools of fiscal policy during the period (2010-2021), and then presenting a vision to direct the Iraqi fiscal policy towards correcting the economic path. As the fiscal policy has a place in directing economies towards the development of the economy of countries, especially Iraq, which seeks to achieve developmental developments in its economy. The research concluded that despite the reformist orientations of the Iraqi financial policy, they are goals and procedures set in development plans that are not actually implemented when preparing the government's financial budgets, and did not see an actual impact on the Iraqi economic path and its development. Whereas, although some years witnessed a decline in the growth rates of the gross domestic product in Iraq, the fiscal policy in Iraq did not keep pace with the path of the decline in economic growth, as this policy had to go towards investment spending to revitalize the Iraqi economy, whose rates of expenditures remained relatively low during the research period.

The study aims to determine the acquired skills by graduates of the Finance and Banking Department, the required skills of the banking sector, and the share of these graduates among the employees of selected banks.
The study used data gathered through a questionnaire form and distributed it to the graduates of the Finance and Banking Department which are (171) graduates, as well as to 4 private banks in Erbil (KIB, RT, Cihan, and Erbil).
The study relies on a descriptive analysis approach that theoretically discusses the graduates’ skills. Then practically focuses on the extent of participation of finance and banking graduates in meeting the needs of the banking sector in the city of Erbil.
The study concludes that graduates of the Finance and Banking Department have acquired all the skills related to the banking sector during university education. The share of these graduates in employees of the selected banks is very low.
The study recommends that the finance and banking departments in the College of Administration and Economics must consider the field reality of banking in setting their subjects and curricula so that their graduates can acquire the same skills and abilities required by the banking sector. The department also should continuously open special courses along with university studies to familiarize students with banking in practice.

The purpose of the study is to identify the effect of knowledge management on work performance, and identify the association between knowledge management, work performance, and socio-demographic characteristics of the sample study. The study is a descriptive cross-sectional design done in the health sector in Erbil city in Iraq. The study begins on 20.10.2022 to 25.12.2022. The estimated sample was 187 participants. Data collection was done by using a questionnaire, asking 30 questions as follows; 4 items for socio-demographics, 16 items for knowledge management, and 10 items for work performance. The findings of the study indicated that there was a positive effect of knowledge management on work performance, and there was a strong relationship between them. There was a significant association between age, education level, monthly income, and knowledge management. Also, there was a significant association between gender and work performance. While there was no significant association between gender and knowledge management. Also, age, education level, monthly income, and work performance. The result of the present study recommended that; to ensure that their knowledge management strategies are in line with their overarching aims and objectives, organizations should clearly articulate them. Also, organizations should foster an environment that promotes employee collaboration and knowledge sharing, and organizations should place a high priority on learning and development by providing employees with training and development opportunities that help them gain new knowledge and skills.

The purpose of the study is to the analysis of managers’ authority according to the demographic characteristics of employees, identify the acceptance rate for participants regarding the study questionnaires, and determine the relationship between the demographic characteristics of participants and question items. The study was a descriptive cross-sectional design; data were collected from the different organizations in Iraq/Erbil city from July 1st to 15 December 2021. The researcher distributed 600 questionnaires form; 20 questionnaires were missing. The study's sample size was 580 individuals since 580 questionnaires were received and completed correctly. The findings of the study indicated that the employees' response in Iraqi organizations is high in the averages of all questions, resulting in a rise in managers' efficiency in making decisions at the management level, taking into consideration the views of employees in new task decisions. Employees trust their managers because they encourage them to take initiative, innovate, and proactively solve problems, as well as allowing them the freedom to work independently and make their own decisions. The findings of the study recommended that managers should make an effort to establish a good rapport with their staff members, communicate honestly and freely, and show empathy, managers should serve as role models for their staff.

The purpose of the research project is to determine how much cash flows affected private banks' financial performance from 2012 to 2021. The research sample consisted of private commercial banks whose shares were listed on the Iraqi market between 2012 and 2021. These banks consisted of: Middle East Investment Bank, the National Bank of Iraq, and North Bank for Finance and Investment. The results of the research revealed that cash flows have a greater influence on the financial achievement of private commercial banks registered on the Iraqi market than returns on equity. Giving attention to the cash flow statement for its role used by decision makers and for the parties that use it.

In this paper we have 623 cases of diabetes patients, the data partitioned in to training dataset (500 observations) and testing dataset (123 observations), and the aim is to estimate the impact of pregnancy duration in weeks, systolic and age as factors on diabetes of the women patients for this purpose SVR has been used. According to the results radial kernel function gave highest performance compared to the other kernel functions, the R2 = 83% this implies the factors capable of explaining 83% of diabetes variable with MSE and RMSE of (0.000958 and 0.030956) respectively. And p-values of the three aforementioned variables are less than the significant level of 0.01, implying that the three factors have a statistically significant impact on the response variable. Where Pregnancy duration in weeks has an impact of 0.401 on the patient, that means if duration increase by one week, then diabetes will increase by 0.401 units, also both Systolic and age have a significant positive effect on the response variable, and the amount of impact is (0.621 and 0.557) respectively.

This study examined the implications of inequality, human capital, innovation and entrepreneurship, social and political instability, and other factors on sustainable economic growth in Erbil-Kurdistan. Quantitative methods were applied, and information from 2006–2022 was analyzed. Data analysis included a correlation and regression test. It was observed that inequality, social discontent, and political instability were significantly connected to the opposite outcome (low economic growth), while human capital, innovation, and entrepreneurship were significantly related to high economic growth that could be sustained over time. The findings revealed that all developed research hypotheses are supported. The study highlights the importance of supporting innovation and entrepreneurship, as well as investing in people, for long-term economic growth in Erbil and Kurdistan. Inequality, as well as social and political instability, are addressed, and suggestions for policy change are offered. Further interdisciplinary study is required to properly understand the elements that contribute to Erbil and Kurdistan's sustained economic success.

This paper investigates the relationship between knowledge management processes and tax efficiency in the context of tax administration organizations. A sample of 52 employees from the Federal Taxation Bureau was selected using stratified random sampling. Data were collected through a structured questionnaire examining various aspects of knowledge management processes, including knowledge acquisition, organization, and transfer, as well as tax efficiency indicators, such as compliance and effectiveness.
Statistical methods, including Pearson Correlation and multiple regression analysis, were used to analyze the data. Our findings reveal a statistically significant positive relationship between knowledge management processes and tax efficiency, with a Pearson Correlation Coefficient of 0.561 at a significance level of 0.01. The results also support the hypothesis that knowledge management processes have a substantial impact on tax efficiency. Specifically, we found that the combined effect of knowledge management process variables accounts for 31.5% of the variance in tax efficiency.
This study contributes to the understanding of the role of digital knowledge management in enhancing tax administration organizations' performance. The findings suggest that investing in effective knowledge management practices, such as capturing, storing, and sharing tax-related information, can lead to improved tax efficiency. Based on these results, we recommend that tax administration organizations focus on developing and implementing robust knowledge management strategies to boost their performance and compliance with tax regulations.

This study addresses the relationship between resilience and Corporate Reputation (CR) in Muslim countries (Iran, Bahrain, Iraq, Kuwait, Saudi Arabia, and UAE). The problem of the study was determined by the nature of the relationship between financial flexibility and the reputation of banking companies, which is a problem in itself. And studying the methods used in banks to face reputational risks and knowing the extent to which indicators of financial flexibility can be applied in banks, and knowing what is the level of relationship between the indicators of the study variables and their nature
This study investigates whether and how resilience affects CR in Muslim countries. This study is causal correlational. It used information from the companies listed on Tehran Stock Exchange in Iran, Bahrain, Iraq, Saudi Arabia, and UAE from 2014 to 2019. Hypotheses are tested via Logistic Regression. Findings show a positive and significant relationship between resilience and CR in the studied Muslim Countries. This relationship is higher in more resilient companies with higher reputations. The coefficient of determination and McFadden’s value indicates that Bahrain companies have the highest relationship while Kuwaiti companies have the lowest. Since this study is conducted in the emerging financial markets of Iran, Bahrain, Iraq, Kuwait, Saudi Arabia, and UAE, with their unique economic and political situations, it provides a wealth of information.
This study and the mentioned ones found that enhancing the firm’s resilience improves the interested parties’ perceptions because the company’s reputation is regarded among its performance, behaviors, and policies (Lombardi et al., 2020). Managers should cooperate more with their colleagues, suppliers, distributors, and customers. Therefore, they can receive support during the crisis and be more resilient. Therefore, according to the hypothesis test results, companies must pay considerable attention to resilience.

The Iraqi economy suffers from great challenges represented by the high volume of indebtedness, resulting from decades of conflicts and economic fluctuations, including international sanctions, as well as the high inability to pay debts with their dues, which reach high numbers. These debts are affected by the deficit in the general budget; As a result of the increase in public expenditures on the one hand, and the decrease in public revenues on the other hand, this deficit is covered by borrowing, whether internal or external. On this basis, the continuation of borrowing leads to an increase in the volume of public debt to a level that exceeds the ability of the state to fulfill its financial obligations towards creditors.

The research aims to study the long term relationship between the movements of gold prices and the Saudi stock market TADAWUL as one of the largest and most important financial markets in the region. As it is considered the largest capital market in the Middle East and the ninth largest stock market in the world, with an estimated market value of shares of companies listed in the main market at $2.62 trillion. In order to verify the research hypothesis and reach the results, it has A simple linear regression analysis model was used - OLS Ordinary least squares method - based on monthly data for a period from 1-2003 to 12-2020 (18) years. The results showed that the reaction of the general index of the prices of the Saudi stock market TASI was negative towards the movements of gold prices. The research also tried to test the relationship between gold prices and two important sectors in the Saudi stock market, Telecom Information Sector (TTIS)، and the Banking and Financial Services Sector (TBFS). Where the results showed a divergence in the response of these two sectors towards changes in gold prices between positive and negative. Based on what the results of the study revealed, the price of gold can be considered one of the variables that investors and financial analysts must take into account when formulating investment decisions and one of the engines through which it is possible to predict the behavior of stock prices in the short term.

This research aims to determine the determinants of the import demand function for some agricultural commodities represented by (tomatoes, cucumbers, eggplants, trees, onions, and potatoes) in the Kurdistan Region of Iraq during the period (2005-2021), by using the autoregressive model for distributed slowing periods (ARDL). The research aimed to measure and analyze the demand function for imports of some commodities. The results showed a long equilibrium relationship between the independent research variables represented by (gross domestic product, population, exchange rate, domestic price (alternative price), imported price, customs tariff) and the dependent variable represented by the amount of imports of agricultural commodities. The results also revealed a positive relationship between the variables (gross domestic product (income), population, domestic price (alternative price) with the amount of imports, while the results showed an inverse relationship between (foreign exchange rate, importer's price, amount of customs tariff with amount of imports.

In this study, neural recurrent neural networks (RNN) have been used to forecast the price of dollars in Iraqi dinars, as it is clear that the government's efforts to control prices in the parallel markets, the commercial markets witnessed a decline in the exchange rate, but it rose again. Which indicates an economic problem that is still present in the country. Despite adjusting the exchange rate of the dinar, the dollar crisis in Iraq has not ended yet. Here we want to forecast the daily price of the dollar against Iraqi dinars for the common next 30 days. According to the results the RNN model have been performed for the data under consideration with different numbers of hidden layer and nodes. The best architecture for the RNN model was [1,10,1,1] using soft plus activation function, which gives the performance of 85% for the training dataset and (92% and 90%) for the testing and validation datasets respectively, with Mse (0.018, 0.000417, and 0.000477) for training, testing, and validation respectively at epoch 4. According to the results of the forecasted values which start from 15 May 2023 to 13 June 2023 the price of dollars will be between 1390 to 1435.