AL-Anbar University journal of Economic and Administration Sciences

The research raised the AL-Hakima (Ruling or governing) expenditures in the context of the Iraqi annual public budget during the research period “2006- 2020”. And adopted the hypothesis that: the evolution of these expenditures during the research period was not stable and did not keep pace with the development in public and current expenditures and the society needs. The research reached some conclusions, the most important of which is the fluctuation of the components of public expenditures during the research period, as it consisted of 10 expenditure components in the year 2006, While there were 8 different spending components in 2012 and 2013, 7 different spending components for the years 2007-2011, 2015-2016 and 2020, 6 different components in the years 2018-2019 and 5 components in 2017. Some suggestions (Recommendations)were made, including a review of the governing expenditures in general, and trying to reduce its components and figures, except for the ration card, medicines, and support for farmers.

The study aims to show the high percentage of prices of consumer groups, and the impact of the delay in employee salaries for their due date on the standard of living of families with limited incomes in the Kurdistan Region. While the problem of the study lies in the low standard of living of the population due to the almost complete cessation of economic activities in light of the Corona pandemic, in addition, the study confirms, through its most important hypotheses, that the explosive increase of people infected with the Corona pandemic will negatively affect the standard of living of the population of the region, in addition to the high prices The necessary goods will have a negative impact on the standard of living of the population. The researcher used the inductive approach using social media. The study reached a set of results and proposals, the most important of which are:
1. We conclude that (77.5%) of the heads of families who work in the private sector in the Kurdistan Region, their daily losses range between (1-75) thousand dinars per day due to this pandemic.
2. The study concluded that the rate of increase in consumer prices in the region is between (5% - 10%).
3. We conclude that more than (230) thousand families need assistance in light of this pandemic.
The study concluded by presenting a number of suggestions, including:
1. The establishment of an emergency fund by the Kurdistan Regional Council to confront natural disasters and the spread of epidemics.
2. The regional government should strengthen political, economic and health relations with the federal government in Baghdad to achieve economic and health security for the population of the region.
3. The regional government must compensate self-employed people by exempting them from taxes for a period of three months for the year 2020.

The beef breeding projects suffer from several problems that have been delayed in development, especially after the events of (2003), which led to a lack of support and interest by the state in the agricultural sector as well as high prices for production requirements such as feed, cows, oil derivatives and other problems despite the development in the country and the many The number of projects for the production of beef, and for the aforementioned it was necessary to study the economics of producing beef cattle in Iraq in order to achieve the expected goals and the desired research to obtain them, and the Ramadi district was chosen as an application model according to a questionnaire form for a random sample of beef breeders for the year (2019 ) From the working fields The aim of the study is to estimate the production function of beef breeders in Ramadi district. The results showed that the best formula for estimating the production function for beef projects was the double logarithmic formula, as it was consistent with the logic of economic theory and passed all statistical and standard tests, and from it it was found that the productive elasticity of the labor resource is positive and reached (0.177) and the capital resource is also positive and amounted to (0.815). As for the total elasticities, it was less than the correct one (0.99), which means diminishing returns to capacity (meaning that producers work in the second productive stage), and some economic derivatives of the production function were determined from them (the average production function, the marginal product function, the marginal rate of technical substitution, production elasticities, expansionary paths, and curves Equal outputAnd the optimum supply combination of labor and capital suppliers that maximizes profit was determined, so the optimum quantity of the labor resource was (4.56) hour / day, and from the capital resource (630.912) thousand dinars / day, and the optimum output level that maximizes profit was (62,567) tons / Year .

The current research aims to verify the relationship and impact of organizational health as an independent variable in job stress as a responsive variable in the health care sector in the Qaim district, and to try to come up with a set of recommendations that contribute to the promotion of organizational health, which in turn helps reduce job stress among employees in the organization in question, and based on the The importance of a topic for the researched organization and its members, the exploratory analytical approach was adopted in the completion of this research, and the research sample included (the director, assistant director, and officials of divisions and units, employees) as an intentional stratified sample. A respondent from the surveyed community adopted the questionnaire, which included (45) items, and supplemented it with personal interviews as an aid in strengthening it. The program (SPSS V.25, Excel.v.16) was adopted with the adoption of descriptive and inferential statistics methods (arithmetic mean, standard deviation, relative importance, coefficient of variation, simple regression, simple linear regression, Pearson correlation coefficient) to test its hypotheses. The most prominent results of the research are a response and interaction of high value towards all dimensions of organizational health, and this in turn indicates that the sample members are clearly interested in organizational health and have a clear perception about work systems,. Based on the conclusions reached, the researcher recommended a number of recommendations, the most prominent of which was spreading integrity and transparency in the procedures and dealings of employees, and the need to find quick solutions to address current problems and avoid their occurrence in the future.

nformation occupies a distinct importance in today Information has a distinct importance in today's world, due to the massive revolution in information sources that has cast a shadow over the work of public and private organizations alike.
One of the facts that has become reality is that management in its primary role is to make decisions, as this process represents an important component of the well-known functions of management (planning, organizing, leadership, control The viewpoint of many researchers in the science of management is a basic function of management and has been linked to planning.
The role of this topic emerges from the role of information and its effect in supporting managers when they make important decisions in their organizations, and the importance of information in reducing the process of relying on intuition and guesswork when making major decisions in the organization.
The main objective of this study was to highlight the impact of information on important decision-making in the Habbaniyah Municipality Directorate
This study was applied to a random sample of 100 employees from the Habbaniyah municipality directorate out of 160 employees, and they constituted 63% of the research community. Graph scale was used for graphology.
The study reached its highest levels in obtaining information, regulations and laws issued from the sources of utmost importance in collecting information in communication in the administrative area of the researched organization. The study reached the most prominent conclusion that the laws, regulations and laws are considered one of the sources of utmost importance in collecting the information required in reaching administrative decisions in the researched organization.
Either the most important recommendations revolved around the use of modern data and information in the field of information, as it saves effort, time, money and support for the organization’s administrative decision-makers.

The current study aimed to diagnose the reality of knowledge management processes and strategic renewal activities, and to determine the nature of the relationship and the impact between them. The study is based on the case study approach and the use of its tools in order to verify the main research problem stated as follows: (Do knowledge management processes have a role in promoting strategic renewal activities in the investigated organization?), specifically in the General Directorate of Education in Nineveh Governorate as a field for current research and with a sample of heads of departments, divisions and administrative units, which amounted to (55) individuals. A questionnaire was used as the main tool for data collection and analysis was carried out with the help of the (SPSS) software package. Based on the results of analysis several conclusions were presented, the most important of which is the possibility of adopting knowledge management processes in promoting strategic renewal activities, despite the presence of a level of discrepancy between one process and the other .This conclusion confirmed the congruence of theoretical and applied frameworks in the current research. Based on its conclusions, The study presented a number of recommendations, the most prominent of which is the need for the investigated organization to pay attention to knowledge management and its operations, by moving from traditional economics to knowledge-based economics and directing itself towards keeping pace with strategic renewal through its activities, in a way that contributes to upgrading the educational system.

The aim of the research is to determine the role of strategic leadership in its dimensions (determining strategic direction, developing human capital, maintaining an effective organizational culture, implementing regulatory control) in achieving organizational superiority in a sample of Iraqi private banks, and the research sample was embodied by (142) individuals represented by ( The managing director, the delegated director's assistants, department heads, and branch managers). The research started from a main problem that (Do the Iraqi private banks surveyed realize the role of strategic leadership in achieving organizational superiority?), To achieve the objectives of the research, the questionnaire was relied on as a main tool in obtaining data and information, and a number of statistical methods and tools were used to prove the validity of the research hypotheses, The research reached a number of conclusions, the most important of which is that strategic leadership has an impact on achieving organizational superiority, and there is a positive correlation between strategic leadership and organizational superiority.

The aim of the research is to know the impact of trustworthy leadership on job immersion through organisational citizenship behaviours as a mediating variable from the point of view of nursing staff sample in a number of major governmental hospitals in the Gaza Strip. To achieve the objectives of the research, the descriptive approach was used, and the target research community consisted of (1259) male and female nurses from the three major hospitals in the Gaza Strip. A questionnaire was distributed as a research tool to a random stratified sample of (294) individual, where (274) questionnaires were retrieved with a recovery rate of (93.1%). The research found a set of results, the most important of which are: There is an indirect effect of trustworthy leadership on job immersion with organisational citizenship behaviours as a mediating variable. The research recommended improving the transparency of the relationship between the leader and subordinates so that organisational citizenship behaviours can be developed and job immersion can be enhanced.

The present study aims to measure the impact of high commitment by the accountants in accounting profession ethics and subsequently improving corporate financial performance. The study sample included 37 banks listed in Iraqi stock exchange in the year 2020. The study found partial significant relationship between accounting profession ethics to improve corporate financial performance. This study, therefore, recommends the accountants to take considerable importance to the accounting profession ethics as part of business ethics in the practice.

The researchers seeks to know the possibility of adopting the reverse supply strategy with its dimensions (environmental concern, guarantor returns and recovery) in the organization under study through a field study in that organization and on the diversity of administrative levels. In view of the lack of interest of many governmental and private sector organizations in the issue of reverse supply and the importance of the subject from the researcher's point of view, in addition to studies that dealt with the study variable in the Iraqi environment, which deliberately addressed this topic in a comprehensive manner in an attempt to examine the possibility of its application in the field researched. In order to reach the objectives of the study and answer the main axes of the study problem, this study was applied to the sample consisting of (36) people from different departments in the organization under study. The questionnaire was relied on as a main tool for collecting data and information, and it was dealt with using a set of statistical tools appropriate to the nature of the study, such as the arithmetic mean, standard deviation, coefficient of variation, and the T. test, which was carried out using the statistical program (SPSS) on the computer. Relying on the conclusions, the researcher presented a set of proposals that, in turn, are consistent with those conclusions, among which is the need to adopt the two topics of reverse supply as a dominant culture in the manufacturing process as it is a profitable source in many cases as well as preserving the environment.

The research aims to study the role of international auditing standards in improving the quality of professional performance of auditors by identifying the extent to which auditors apply international auditing standards that contribute to improving the quality of professional performance, and the research concluded with the most important results that relying on international auditing standards during the audit process will have A positive and direct impact on improving the quality of professional performance of auditors, considering that the standards contain a set of instructions and directives that help the auditor in performing his task. Participation in professional conferences and seminars, and linking scientific realit with practical reality.

The research aims to study the role of international auditing standards in improving the quality of professional performance of auditors by identifying the extent to which auditors apply international auditing standards that contribute to improving the quality of professional performance, and the research concluded with the most important results that relying on international auditing standards during the audit process will have A positive and direct impact on improving the quality of professional performance of auditors, considering that the standards contain a set of instructions and directives that help the auditor in performing his task. Participation in professional conferences and seminars, and linking scientific realit with practical reality.

The research aims to identify the contribution and influence of Organizational Ambidexterity in enhancing the strategic Niche of the General Company for Electronic Industries of the Ministry of Industry and Minerals / Mixed Sector. The Organizational Ambidexterity was treated as an independent variable in its dimensions (technological innovation, strategic adaptation, organizational design) and strategic Niche as a variable in its dimensions (Building expectations, building social networks, learning processes), the problem of research was identified by a number of questions, the most important of which is (whether organizational excellence has an impact on enhancing the strategic Niche of the company being investigated). The importance of the research is to provide an intellectual foundation for the research variables and an attempt to address the real problem represented by the inability of the General Company for Electronic Industries, which was selected as a society to search to confront the fierce competition in the market of its products, In order to achieve the objectives of the research, a questionnaire was developed and distributed to a random sample of 90 employees of various levels and scientific qualifications. (The simple regression) using the statistical program (Amos.v.23 and Spss.v.23) to produce results based on a number of conclusions and recommendations. The research reached a number of results, the most important of which is that Organizational Ambidexterity affect the strategic Niche of the company and this is the result of the impact of the spring The most influential contributions came from the influence of the organizational design and the technological innovation of the company. This indicates the importance of these dimensions in enhancing the company's Niche as a result of its organizational design excellence in responding quickly to changes and work requirements and priorities. As well as the company's interest in making fundamental changes in the design techniques of existing and potential customers. New data and knowledge to keep abreast of developments in the regulatory environment Alforeigh. walahtmam contemporary concept of excellence through attention to technical creations and work to restore balance in the structures and designs work and adapt and respond to changes in the contemporary environment to achieve its distinctive status.

The research aims to identify the contribution and influence of Organizational Ambidexterity in enhancing the strategic Niche of the General Company for Electronic Industries of the Ministry of Industry and Minerals / Mixed Sector. The Organizational Ambidexterity was treated as an independent variable in its dimensions (technological innovation, strategic adaptation, organizational design) and strategic Niche as a variable in its dimensions (Building expectations, building social networks, learning processes), the problem of research was identified by a number of questions, the most important of which is (whether organizational excellence has an impact on enhancing the strategic Niche of the company being investigated). The importance of the research is to provide an intellectual foundation for the research variables and an attempt to address the real problem represented by the inability of the General Company for Electronic Industries, which was selected as a society to search to confront the fierce competition in the market of its products, In order to achieve the objectives of the research, a questionnaire was developed and distributed to a random sample of 90 employees of various levels and scientific qualifications. (The simple regression) using the statistical program (Amos.v.23 and Spss.v.23) to produce results based on a number of conclusions and recommendations. The research reached a number of results, the most important of which is that Organizational Ambidexterity affect the strategic Niche of the company and this is the result of the impact of the spring The most influential contributions came from the influence of the organizational design and the technological innovation of the company. This indicates the importance of these dimensions in enhancing the company's Niche as a result of its organizational design excellence in responding quickly to changes and work requirements and priorities. As well as the company's interest in making fundamental changes in the design techniques of existing and potential customers. New data and knowledge to keep abreast of developments in the regulatory environment Alforeigh. walahtmam contemporary concept of excellence through attention to technical creations and work to restore balance in the structures and designs work and adapt and respond to changes in the contemporary environment to achieve its distinctive status.

The research aims to measure the possibility of employing of smart organization characteristics in building entrepreneurial capabilities in application at the level in Unified Card Affairs Department in Maysan, For that, (Continuous learning, finding strategic alternatives, understanding the environment) were adopted as characteristics of the smart organization, based on (Schwaninger, 2009). Also, (skill, seizing opportunities, relationships based on trust, strategy) were adopted as dimensions of entrepreneurial capabilities, depending model (Parker & Collins 2010). The of the Unified Card Affairs Department in Maysan Province were selected for field application for the research by distributing questionnaires that included (34) Among the leaders, officials and heads of departments and departments, the research sample. He also used the correlation coefficient (Person), the test (F) to determine the value and significance of the regression, Using R to explain how much the independent variable affects the dependent variable, The most important conclusions that he reached: The characteristics of the smart organization have an effective link and influence in enhancing the building of the entrepreneurial capabilities of the company, the research sample, The research concluded with recommendations, the most prominent of which is the need to employ the characteristics of the smart organization to enhance the building of entrepreneurial capabilities in a way that contributes to providing innovative and constantly renewed services that add value to the company and its customers, which supports the sustainability of its pioneering excellence at the local level.

The study aims to reveal the reality of the application of the concept of universal banking in improving the financial performance of the afidain and Al-Rasheed governmental banks, the Basra branch, to determine the employees’ perceptions of the dimensions of universal banking in these banks. One principal that (there is a significant effect relationship between universal banking and improving financial performance), and based on the analytical descriptive approach, the study adopted the simple random sampling method with the employees of Rafidain and Al-Rasheed Banks in Basra, 350 questionnaires were distributed and the number of retrieved questionnaires was ( 313 forms, while the valid for statistical analysis were (270) questionnaires with a response rate of 77 %), and various statistical means were used by means of (AMOS.V.23) and (SPSS.V.23).
The study came out with results about the existence of a significant impact relationship between universal banking and improving financial performance, and based on these results, a set of conclusions and recommendations were formulated.

Any scientific research that is based on a specific question or problem, the researcher seeks to solve the problem and reach an answer to it using specific research methods, measurement tools and tests that fit the goal that the researcher seeks to achieve. The current study aims to discuss the theoretical foundations and the conceptual implications of the term " value relevance " by using the descriptive approach to answer questions about the nature of that term, as well as distinguishing between the term relative and incremental value relevance. After presenting the opinions of researchers and those interested in the field of value relevance, it was concluded that the relevance of the value does not refer only to relevance as a qualitative characteristic of the accounting information, as well as the identification of appropriate tests to measure the relative and incremental relevance.

The current research included the Directorate of the Municipality of Mosul with its 18 departments including morning and evening and distributed according to the revival of the city of Mosul, commercial and residential. The researcher used two types of measuring instruments, including a content analysis using the organization's records, as well as the design of a questionnaire distributed to employees throughout Mosul to determine their positions Of the quality standards in the municipal services and determine their acceptability to that standard. 166 questionnaires were distributed among the workers from the upper and middle administrations and the labor inspectors in the municipal departments.

The aim of the research is to diagnose the mediating role of strategic learning mechanisms in the relationship between strategic foresight capabilities and strategic sovereignty, The research problem was represented by the importance of the Rafidain Bank’s management adopting the capabilities of strategic foresight to confront and adapt to environmental changes and to employ the mechanisms of strategic learning to generate new knowledge that enables the bank to achieve sovereignty in the field of banking. The questionnaire was adopted as a main tool for collecting data and information that was distributed to an intentional sample of (62) individuals, managers, heads of departments and people in the bank. The data were processed using a set of descriptive and inferential statistics methods, including (arithmetic mean, standard deviation, relative importance, confirmatory factor analysis, Sobel test). The research reached a number of conclusions, the most important of which is “Strategic learning mechanisms play a mediating role in increasing the impact of strategic foresight capabilities on strategic sovereignty. The research recommended the need to develop strategic foresight capabilities and employ strategic learning mechanisms in order to achieve the strategic sovereignty of the bank by expanding the bank's network of branches locally and internationally, in addition to establishing access points for official financial services.

The need for early anticipation of the risks that the Municipality of Baghdad may be exposed to has increased due to the growing importance of addressing the problems or difficulties that it may face before they negatively affect its financial position, so that it is possible to identify in advance the possible causes of low performance and facilitate the monitoring process, and the research aims to focus on One of the important risk management tools is early warning systems to detect the extent of the impact of risks on the ability of the Municipality of Baghdad to face the financial crises that it encounters. Where the scenarios were used on the Municipality of Baghdad and for the years (2016 - 2020), and the research reached a number of conclusions that crystallized in that the operational risks during the study period were between (146% - 115%), which shows that the Baghdad Municipality has sufficient financial solvency to face operational risks, and reached Liquidity risk is between the ratio (%68-%96) This shows that the Baghdad Municipality is working to raise the liquidity ratio to meet its financial obligations during the research period.

The current research dealt with the requirements of green manufacturing and its role in achieving environmental sustainability in the Mosul Iron and Steel Company. The research aims to analyze the relationship between the requirements of green manufacturing and environmental sustainability in the company in question. The research sample consisted of (46) individuals working in the company, including managers, heads of departments, and officials of the divisions and administrative units. The questionnaire was relied on as a tool. Head of data collection for the research variables. The research also used the descriptive and analytical methods for collecting and analyzing data and information. A group of statistical methods were relied upon, such as the arithmetic mean, standard deviation, T-test, correlation coefficient and regression analysis. The statistical program Spss was relied upon for the purpose of conducting the necessary statistical analysis. The research reached a number of conclusions. The most important of which is that there is a correlation and a significant impact between green manufacturing processes and environmental sustainability. In light of the conclusions, a set of proposals were presented, including the company’s management, to give greater importance to the requirements of green manufacturing for its active role in providing environmentally friendly products and preventing or reducing industrial waste and reducing pollution.

The research aims to demonstrate the impact of accounting disclosure on the risks of the collapse of stock prices and its reflection on the market value, with clarification of the importance of the data and information published in the disclosure models in making financial decisions for both internal and external parties. The research sample is represented by a group of accountants, administrators and auditors working in Iraqi joint-stock companies for the financial year data ending on 31/12/2020. A questionnaire form was designed and distributed to the individuals of the research sample, and a set of statistical methods were used to analyze the data. The research reached a set of conclusions, the most important of which was that the accounting disclosure limits the risk of the collapse of stock prices and thus increases the market value of the stock .

The research dealt with the study of the challenges of the quality of health care in hospitals. The desire to apply quality in the field of health care is a global goal whose scope of application is expanding year after year. Therefore, quality is placed in the first place among the priorities of basic health care. Quality is the key to success in a world that today depends mainly on competition. Health organizations face great challenges and difficulties in the business environment that is characterized by continuous change that has reached the point of turmoil and has become an inherent feature of organizations. This imposed on organizations to search for the basic elements through which they can face these challenges and stand strong towards them, in order to be able to continue and achieve continuous successes in their work. A number of researchers have designed a tool to measure health care quality challenges, but there is a discrepancy in the challenges that were identified according to the field of study in which it was applied, and these studies (Maphumulo & Bhengu, 2019), (Al-Ali, 2014), (McGee & Wilson, 2015), (Dixon-Woods, et al, 2012), five basic challenges have been identified from those challenges facing the researched field, which were represented by (strategic challenges, cultural challenges, challenges of qualified administrative cadres, structural challenges, procedural challenges).
The current research comes from a basic gap represented, to the knowledge of the researchers, by the lack of Arab studies that dealt with models for measuring health care quality challenges. Therefore, the current research will cover this gap by adopting one of the internationally used standards and testing its validity in the hospital environment. The measurement model was tested in the hospitals of Nineveh and Duhok governorates, and the research was applied to a sample of (200) quality officials in the surveyed hospitals.
The research reached a set of conclusions, including the appropriateness of the model to measure health care quality challenges in the surveyed hospitals, and one of the most important recommendations is the need for the management of the surveyed hospitals to study these challenges and find the scientific and practical means necessary to confront these challenges.

This research aims to identify the type of relationship between the independent variable "administrative empowerment" and the adopted variable "pioneering performance" of service organizations, particularly the General Directorate of Sewage, one of the service departments in the Ministry of Construction and Housing and Public Municipalities. The research relied on the descriptive and analytical approach. Information and data in addition to the official documents available in the researched organization. The community sample consisted of a random sample that included individuals in the organization with (169) individuals. The available information and data were analyzed using appropriate statistical methods such as (percentage, arithmetic mean, standard deviation, relative difference coefficient, relative importance, Pearson correlation coefficient, simple linear regression) and were treated statistically with the statistical software package (Microsoft Excel 2010, Spss - Ver - 19), And from the findings of the research, Among the findings of the research is that administrative empowerment in its dimensions (motivation, delegation of authority, training, effective communication) is positively and morally related to the dimensions of entrepreneurial performance (advance planning, risk tolerance, innovation) and this indicates the researched organization’s endeavor to maintain its access to the implementation of its objectives by preserving it. On the capabilities of its human resources.

The research aims to know the role of core capabilities represented by their dimensions (shared vision , resources and capabilities, collective learning, empowering workers, communication, problem solving and decision-making) in achieving strategic renewal represented by its dimensions (context, content, process). The data, and the descriptive analytical method was employed as a research method, to survey the opinions of the sample (115) views in the General Company for Food Products, represented by (the general manager, the general manager's assistants, directors of branches and factories, department managers). The data was analyzed using the two statistical packages (SPSS V.25 & AMOS V.25) and a set of statistical methods were employed to extract the results, and the study reached a set of conclusions, the most prominent of which were The core competencies have an impact on achieving strategic renewal, and there is a positive correlation between core capabilities and strategic renewal .

Healthcare systems are highly complex, fragmented and use multiple information technology systems. With vendors incorporating different standards for similar or same systems, it is little wonder that all-round inefficiency, waste and errors in healthcare information and delivery management are all too commonplace an occurrence. Consequently, a patient’s medical information often gets trapped in silos of legacy systems, to achieve the following six aims of improved care: safety, effectiveness, patient centeredness, timeliness, efficiency, and quality, unable to be shared with members of the healthcare community. These are some of the several motivations driving an effort to encourage standardization, integration and electronic information exchange amongst the various healthcare providers.
the successful implementation of Health information systems (HIS) continue to be a challenge in many developing countries (e.g. Iraq). This research examines the current state of health information systems in government hospitals in Iraq. And led to increasing interest about it. also investigates if the general public as well as medical practitioners in Iraq have interest in having web based electronic medical records systems that allow patients to access their medical reports and make online booking for their appointments, the reason for wanting to change to an electronic system is important. Many persons involved in healthcare today expect to move from a paper to a paperless environment. This is a major step and has only been successfully achieved in a few healthcare institutions to date. Shar, Farouq and Sulaimani General Hospital in Sulaimaniyah province was used as a case study to examine the information systems in a governmental hospital in Iraq.

Capabilities‎ is the level of performance of the organization in the business environment and strategic decisions Are those decisions that deeply affect the destiny and future of the organization through the response and compatibility between these decisions and the requirements of the environment, this may be a fair beginning to achieve the view that the relationship must be inherent to the beginning of each idea, Therefore, the research problem has been identified that the management of the organization cannot determine the level of capacity that it possesses . Studies have shown that IT capabilities play a major role in successful strategic decision-making, thus enabling them to achieve outstanding performance. Hence, the researchers started to define the dimensions of the problem of the study on the possibility of reaching a successful strategic decision based on the IT capabilities of an organization working in A fast-changing environment.
There are many organizational capabilities such as ability to process, ability to innovate, manageability, alliance capabilities, service capabilities, financial capability, etc. But this study focuses on information technology (IT).
The information has been gathered by using questionnaire survey ‎in Mosul University, 39 ‎questionnaires have been obtained out of 45 respondents, and data have ‎been collected and analyzed. After data analyzing, significant results of ‎both dependent and independent variables have been gotten. Thus, we ‎can find out the idea of the effecting of IT Capabilities ‎in Strategic Decision.‎