Tikrit Journal of Administrative and Economic Sciences

The research aims to shed light on the concept of electronic accounting information systems, as well as a statement of the competitive advantage and a statement of the role played by electronic accounting systems in achieving the competitive advantage of companies. To achieve the goal of the research, a questionnaire was distributed to a sample of (70) individuals of corporation accountants and accounting academics in universities and institutes in the city of Erbil. The study results were analyzed by the statistical program (SPSS). The research reached out to a set of conclusions, most notably is that the electronic accounting information systems have a prominent role in achieving competitive advantage through its three dimensions represented by distinction, creativity, and cost reduction. In the end, the research presented some recommendations, the most important of which is the necessity of the commitment of companies operating in Iraq in general and the Kurdistan Region in particular by relying on electronic accounting systems because of their role in achieving the competitive advantage in its three dimensions.

The main objective of the research was to know the nature of the role that discretionary budgets play as a tool in making administrative decisions by applying to government institutions. As it was relied on the descriptive analytical approach to describe and analyze the opinions of the respondents about the research variables and the nature of the relationship between them. The statistical software package (SPSS) was also relied on to process the data obtained from the selected research sample, which numbered (90) individuals working in administrative and financial affairs at Tikrit University, Tikrit Education and Tikrit Hospital.
Based on the statistical treatment, the results showed the validity of the study’s hypotheses. Which included the contribution of discretionary budgets to increasing the effectiveness of the decisions taken, and it was also proven that there is a statistically significant relationship between discretionary budgets and the administrative decision making, as the more reliance on discretionary budgets, the more successful and effective the administrative decisions. The research recommends a set of recommendations, the most important of which is that there should be departments or divisions for preparing budgets in the institutions under study. These divisions include specialized sub-committees that undertake the coordination process between those departments and between the higher management in order for the higher management to benefit from the items of those budgets in the decision-making process.

The research aims to identify the impact of using blockchain technology: (decentralization, tracking, transparency) on the efficiency of Iraq's commercial banks internal control systems: (Ashur International Bank, Iraqi Bank of Commerce, Al Ahli Bank of Iraq, North Bank of Finance and Investment). The current research attempts to address a realistic problem reflected in the statement of the role of blockchain mastery in Iraqi commercial banks in improving the efficiency of internal control systems. As distributed (150) questionnaire, and (133) retrieved (17) non-retrieval, and (13) corrupt identification, so the number of analytical questionnaires was: (120) questionnaire form, equivalent to 80% response rate, analyzed using advanced statistical software (SPSS.V.27). Also used a range of important statistical methods most notably representing the computational average, Standard deviation, simple correlation coefficients and simple and multiple regression factors, as current research is a leader in its variables. Addressing important variables that will highlight how to improve the performance of Iraqi commercial banks in order to enhance the efficiency of internal control systems. The research summarized a set of conclusions, most notably that blockchain technology represents the best technical solution available at present, in order to improve the efficiency of internal control systems in the banking sector. As well as accelerating financial transactions by ensuring positive effects on the efficiency of internal control, increasing the volume of banking transactions and increasing profits. The study also recommended the need for Iraqi commercial banks to adopt blockchain technology in order to ensure the efficiency of internal control systems and take the best effective ways and measures to strengthen their application.

The aim of the research is to highlight on the concept and importance of (SASB, GRI) standards in the banking industry, and to clarify what are the differences between (SASB, GRI), and is the process of applying these standards singly or in pairs in banks? In addition, the researchers reviewed the approaches to adopting the strategy of sustainability in banks. The researchers reached several Important results, including, there are differences between (GRI) and (SASB) in terms of the second being sectorial and from Including the banking sector, and this does not prevent the application of GRI standards in the banking industry in partially. There is importance for both (GRI) and (SASB) in the banking industry, SASB can be help investors through consistent and substantial comparable reports, and some banks vary in the application of both (GRI) and (SASB) standards. So, some banks are applied singly and some banks are double applied, and there is importance to the (SASB) & (GRI) On disclosure (to the selected banks) through the clarity of application and completeness in the application (single or double) of some of banks individually due to the novelty of the trend (sustainability) in the banking industry.
With regard to recommendations. Were, need for the relevant authorities in the banking industry (Central Bank) to enhance the awareness of workers in banks to these standards (SASB, GRI) and a statement of its importance in the development of banking work through bulletins and advertising materials. As well as awareness programs that emerge through their channels, and establishment of special units within banks concerned with matters of sustainable development and responsible for issuing their own reports to be attached with financial reports in line with global bank trends. Need for central banks, being the first responsible for adopting these standards, obliging banks to issue reports based on the standards of (GRI) (SASB) through the legislation of laws or special instructions for that whenever needed.

This research aims to show the extent of the possibility of applying one of the modern methods in cost and management accounting (Attribute -based costing) in the Erbil Kosar Feed Factory, by highlighting the pros and cons of this method in practical applications. Researchers believes that this method leads to achieving the specifications and the desires of consumers in addition to Reducing costs to the lowest possible while maintaining quality. Due to the large number of information and other tables for the rest of the lab products, the researcher chose one product, which is the feed stage 1 for the purpose of compatibility of this research with the requirements of publication. The researchers, in the theoretical aspect, followed the deductive approach, relying on Arab and foreign sources, while in the practical aspect; the researcher relied on the descriptive analytical approach through a set of means, data and actual financial statements, in addition to personal interviews with officials in Kosar Company and Kosar Feed Factory. , and then field coexistence at the work site for certain periods, and the research reached through this modern method to reduce product costs and provide information on costs that were not available in the traditional costing system. In addition to other recommendations for entering new markets.

The research dealt with the evaluation of the reality of the requirements of the lean educational organization in a selected sample of employees in the Directorate's office, which included the research sample (47) drawn from individuals working in the Office of the Directorate General of the Directorate of Education Salah al-Din. The main problem of research has been identified by the following question: Is there an application of the requirements of the lean organization in the office of the Directorate of Education of Salaheddin? In order to identify the most important objectives of the research, which is to identify the availability of the organizational requirements of the lean organization within the directorate office. A number of statistical tools were used in (smart pls.3) and its conclusions were drawn. The researcher reached a number of conclusions, the most important of which was: different interest in the research organization about the commitment of the members of the research sample to the requirements of the lean organization between results accepted by the members of the research sample. The results were discouraging and one of the most important recommendations for the management of the organization was to take care of all the requirements of the lean organization. In order to provide the best service to the beneficiary reviewers.

The research aims to identify the impact of information security on digital education. The study community included some formations of the Northern Technical University represented by (Technical Institute / Mosul and Technical Institute/Nineveh) and the study sample included (heads of departments and officials of units) which enables the researched organization to enhance digital education by using information security in its work.
The researcher used the SPSS program and used a number of statistical methods, including (frequencies, percentages, arithmetic means, multiple regression, arithmetic means) to analyze the data collected using the questionnaire for the purpose of reaching the results of the relationships between the variables. As well as verifying the validity of the hypotheses, and after analyzing the data were the most prominent result achieved: It was found that there is a correlation and a significant effect between the information security variable and the digital education variable and its dimensions. Accordingly, the most important recommendations were presented: That digital education systems be developed using safety methods and internationally recognized standards.

The current research aims to identify the role of strategic improvisation that it plays through its dimensions (Strategic vigilance, Strategic agility, Minimal Structures, Bricolage, Organizational memory) in enhancing the organization's reputation with its dimensions (social responsibility, organization image, service quality, innovation, attracting talented). For the purpose of achieving the objectives of the research, the researchers adopted the descriptive analytical approach, with the use of the questionnaire as a main tool for collecting data related to the field aspect. The research community was represented and appointed by all the administrative leaders in the private universities in Kirkuk Governorate (Al-Kitab University, Al-Qalam University College, Imam Jaafar Al-Sadiq University, peace be upon him). Where the comprehensive inventory method was used to determine the sample size representing the research community, where (199) questionnaires were distributed that included all administrative leaders in the universities covered by the study, and in return (135) valid questionnaires were retrieved for statistical analysis. The data was analyzed using the statistical package (SPSS V25). Based on the results of the analysis, the research reached a number of results, the most important of which is the existence of a significant correlation between strategic improvisation and the organization's reputation at the general level, according to the perceptions of the surveyed sample. And the presence of significant influence relationships of strategic improvisation on the organization's reputation at the total level of the responding sample.

The research aims to know the current reality of the projects at Al Ain University and to know their effectiveness and efficiency of performance and their role in development in order to improve the management of the implementation of this investment project. Al Ain) out of a total of (16) projects for investment opportunities in the education sector of the Dhi Qar Investment Authority. The extent to which the paragraphs of the international standard (ISO21500:2021) and its requirements were applied, and the diagnosis of the gap for each item between the actual reality and the requirements of the standard was measured. The (16) checklists were distributed among the directors of the college departments and the Dhi Qar Investment Commission, which is the main tool for the study, and was analyzed statistically based on the 7-like Likert scale.
The research found the percentage of application of the international standard (ISO 21500:2021) at Al Ain University in the fourth sub-request (implementation of the strategy), where the arithmetic mean reached 4.1%, i.e. 68.3% application rate and a gap rate of 31.7%. This confirms that Al Ain University enjoys a higher leadership and project manager able to implement the strategy, and accordingly the researcher recommended the need to increase attention to the internal and external organizational environment through the harmonization between organizational variables and the project environment. The application of the principles of project governance because of its great importance in achieving compatibility between the project objectives.

The study aimed to demonstrate the impact of strategic leadership practices on the strategic sensitivity of a group of security leaders in the Salah al-Din Police Directorate and facilities. The study also aims to define the study sample with the topics (strategic leadership practices, strategic sensitivity). A comprehensive theoretical framework, and a field framework for analyzing and testing the hypotheses of the study, by relying on the questionnaire form as a basic tool for collecting data from the researched field. The researcher tries through it to describe the subject of the study, so the researcher in the study adopted a comprehensive inventory method in determining the sample size. In order to generalize the results of the study, the researcher distributed (85) forms, retrieved (79) valid for analysis. The study reached a set of conclusions, the most important of which were: The results of the current study showed the existence of a significant correlation between the variable of strategic leadership practices with its dimensions and the variable of strategic sensitivity. The study presented a set of proposals, the most important of which was that the leaders in the Salah al-Din Police Directorate and the facilities should hold continuous courses and training programs to develop the human cadre with regard to strategic thought.

The study aimed to identify leadership behaviors, organizational practices and cultural features of administrative leaders at Tikrit University, to determine the reality of leadership responsibility, the analytical descriptive approach was used to put forward theoretical and conceptual ideas, process and interpret data, and identify the field of study in tikrit university colleges, representing the research community with (1042) individuals. Anon-random sample (259) individuals was selected, and the hypotheses of the study were tested using a number of statistical means, including these methods (arithmetic medium, standard deviation, variation coefficient, confirmatory factor analysis), based on (SPSS) and (AMOS) package. In light of this several results have been reached, the most prominent of which provides indicators of leadership responsibility in the administrative leaders at Tikrit University. The study concluded with a number of recommendations, most notably to develop continuous and regular programs to assess the organizational behaviors, practices and cultural characteristics of administrative leaders with the aim of identifying and addressing the leadership responsibility gap through development programs aimed mainly at integrating organizational behaviors and practices and developing cultural features.

This research aims to clarify the role of strategic flexibility in its dimensions (competitive flexibility, productivity flexibility, human skills flexibility and market flexibility) in the quality of information technology infrastructure services in the General Company for Copper Industries and Mechanics using the analytical method. The study was conducted in the General Company for Copper and Mechanical Industries affiliated to the Ministry of Industry and Minerals, where the size of the intended sample amounted to 217 managers. The number of distributed questionnaire forms 180 as the number of forms valid for analysis was 157. Using the SPSS analysis program the study led to the most important conclusions: The company seeks to anticipate competitors in the face of sudden changes in the environment in which it operates, in addition to working on diversity in the markets by providing new and advanced products compatible with the needs and desires of customers.

The main objective of the research is to know the relationship and influence between the dimensions of the quality of career life (safe work environment, compensation, balance between work and personal life, job stability) and the happiness of university employees. The descriptive analytical model adopted in this study works on coupling the description of the case with its analysis and extracting its own results, and for the purpose of collecting the data required to solve the research problem, a questionnaire was used, which was distributed to a sample of (422) teaching staff members in the faculties of Tikrit University. By using the statistical analysis program (SPSS V.25). The data of the practical part was analyzed, which included the analysis of faculty members’ answers and opinions, and when testing the hypotheses. A set of conclusions were reached, the most important of which are: There is a positive and moral (direct) correlation between the quality of functional life variable with all its seven dimensions and the employee happiness variable. This relationship indicates that the correlation between the two variables relates any rise in the level of quality of work life, with corresponding increase in the levels of feeling of happiness of the individuals of the research sample.

The current research aims at diagnosing the reality of administrative innovation in the Northern Cement Association, and the research is based on the hypothesis that: Does the institution under research have an appropriate level in diagnosing the reality of administrative innovation. As the research problem raised many questions, the most important of which is whether the working individuals have a clear concept of managerial innovation, and to achieve the aim of the research was to distribute a questionnaire to a sample consisting of (130) respondents from individuals working in the Northern Cement Auxiliary. The results of the analysis revealed that the answers for the individuals of the research sample about the paragraphs of the questionnaire form agreement in a varying and acceptable proportion. The researchers used the descriptive analytical approach. The research came out with a number of conclusions and suggestions, which among the most important: the need for employees to pay attention and increase their skills by participating in training courses and educational programs.

The research aims to delve into the study of the reality of the characteristics of the entrepreneurial leaders at the University of Kirkuk through the price of the characteristics of the pioneer leaders at the University of Kirkuk represented by (framing challenges, absorbing uncertainty, building commitment, and defining limits. The researchers used the descriptive analytical approach to collect the data was described and analyzed by means of the questionnaire, which was the main tool of the study, and the study population was represented by (132) individuals, represented by (the president of the university, the assistant president of the university, the dean, the assistant dean, the head of the department). They had a questionnaire and (121) questionnaires were retrieved, (3) of them were damaged and (118) questionnaires were valid for analysis. The study concluded that the entrepreneurial leadership at the University of Kirkuk can, with its characteristics, face greetings, absorb uncertainty, and pave the way for the work of the university as well as in building commitment, and defining boundaries or priorities within the university for the university’s leadership among competing universities. The study recommended obtaining support from the Ministry of Higher Education and Scientific Research and the governorate of Kirkuk and their contribution to Providing all the necessary assistance for university leadership.

The research focuses on diagnosing the reality of educational service quality at the University of Mosul, and the research aims to identify the most important and most consistent and influential dimensions in the quality of educational service at the University of Mosul. The problem of the research raised many questions, the most important of which is whether the administrative leaders have a clear concept of strategic intuition, and to achieve the goal of the research, a questionnaire was distributed to a sample of 157 respondents from the administrative leaders at the University of Mosul. The researchers used the descriptive analytical approach. The research came out with a number of conclusions, the most important of which are: The overall rate of perception of the respondents regarding the dimensions of educational service quality was good and with a positive trend, which indicates that the respondents show an increased interest in the quality of the educational service of the institution in question.

The research aims to know the level of possession of administrative leaders in the faculties of the University of Mosul of the dimensions of the strategy of accepting organizational contradictions at the individual level from the point of view of the teachers. As a field for research, the research sample amounted to (304) teachers with various scientific titles (assistant teacher, teacher, assistant professor, professor), The research reached a set of results, the most important of which is the availability of the dimensions of the strategy of accepting organizational contradictions at the individual level in the colleges investigated. Through the capabilities it provides in dealing with working individuals.

Represented The main objective of the research is to identify the role the elements of the marketing mix (product, price, promotion, distribution, personnel, physical evidence, process) in enhancing customer loyalty. (Behavioral loyalty, situational loyalty, perceptual loyalty), and for the purpose of achieving the goal, the researcher adopted the descriptive analytical approach to analyze the hypotheses of correlation and impact for the research. Information was collected through the questionnaire prepared for this purpose, and opinions were surveyed.(300) customers from the markets, and the use of the statistical program (SPSS & Amos 26) for the purpose of testing the relationship and influence. The research reached a set of conclusions, the most important of which are (the presence of the elements of the marketing mix, promotion, distribution, employees, physical evidence in enhancing customer loyalty, whether it is behavioral, attitudinal or perceptual, but to different degrees, and the lack of influence of the product, price, process in enhancing customer loyalty). The research concluded with a set of recommendations; The most important of which emphasized (The need for markets to be interested in employing the elements of the marketing mix and increasing interest in the products offered to customers in a way that is commensurate with their needs, in addition to paying attention to pricing policies and processes used to increase their impact on enhancing customer loyalty).

The research aims to test the relationship of organizational empathy along with organizational integrity with spirituality in the workplace. The research was tested within the health field, while its sample was represented by individuals working in the Kirkuk Health Department. A questionnaire was prepared and formulated as a main tool for data collection to achieve that test. The recovered and valid questionnaires for analysis amounted to 204 questionnaires, while the descriptive and analytical approach was used to review the research and test its hypotheses. The research reached a set of conclusions, the most important of which are; The results of the study showed a strong correlation of organizational sympathy and organizational integrity with the spirituality of the workplace. And this indicates the interest of the senior management in the research sample department to spread affection and altruistic love among the individuals of the research sample, as well as its transparency and credibility. The research suggested giving priority to the goals that include attention and care for the mental health of the working individuals in the research sample.

The research aims to analyze the impact between individual values and the strategic success of the government insurance company, and through this emerged the research problem, which was represented in a number of questions, the most important of which (What is the ability of insurance companies to achieve the impact of individual values on strategic success?). To clarify the influencing relationship between the research variables a main hypothesis for the effect was formulated, and to complete the requirements of the field side of the research, a questionnaire was designed as a tool. A questionnaire was designed as a main tool for data collection and analysis. This questionnaire was distributed to a sample of 128 managers from (212) government insurance companies. The researcher used Likert scale. Quintet to determine the answer to the paragraphs of the questionnaire. The collected data were processed and interpreted, and the statistical analysis showed a number of results, most notably the impact of individual values on strategic success.

The research aims to identify the role of strategic foresight in promoting the process of organizational change, using the questionnaire as a main tool for collecting data and information related to the research and related to the field aspect. In the administrative administration, (4) forms were completely retrieved, including invalid ones, with a response rate (97.2%) of the total distributed forms, and the analysis was done by the statistical program (SPSS-V.23). The strategic and organizational change in by giving some delegation of powers in order to provide sufficient flexibility in the organizational structure to accommodate future changes Which plays its role in increasing opportunities for creativity and development in the field of health work.

The research aims to address the issue of the quantities produced from dates in Iraq for the period from 2010-2021 and the impact of the factors of production on the land and work on those quantities produced. Because of the importance of this agricultural product that Iraq is famous for and is included in the food program and for being a suitable place for production. As well as the possibility of achieving economic benefits through Its contribution to supplying local production and national income, which makes it necessary to pay attention to the factors affecting production and to research the reasons for the decrease in the quantities produced using the means of scientific research. Where the research here relied on the use of the Cobb-Douglas function to measure the effect on the productivity of the variables assumed in the model (the land as two gardens, and work) as independent variables and their impact on the dependent variable (the amount of production) within the study period. Field research and the research recommended a set of recommendations, including the adoption of the density of culture for the same cultivated area and the same amount of workers available.

The research aims to know the two relationships and influence between the blue ocean strategy and organizational sustainability in the Asiacell mobile communications company in Anbar Governorate, as the research problem crystallized in answering the following main question: The study consisted of all employees of the company, which numbered (100), and the sample was intentional, amounting to (29) employees. The two researchers used the descriptive analytical approach, as well as the questionnaire as a tool for the study, and they resorted to using the statistical program (SPSS) to extract the results of the correlation and influence between the research variables. In its industry market and away from competitors.

This study relied on a monthly time series covering the period from January 2005 to September 2019. To study the financial and monetary impact of inflation by choosing the dependent variables public spending, broad money supply (M2) and public debt to measure their impact on inflation to know the financial and monetary decision adopted by the two policy makers during the periods of shocks and crises experienced by the Iraqi economy. Being a rentier economy that depends on crude oil to finance public spending, international oil prices are exposed to many shocks, which generated structural failures in the time series that make it difficult to measure the financial and monetary effects of inflation. We tested Bai-Perron to determine the failures Structural and then measuring the financial and monetary effects during boom and bust systems through Markov models with variable systems. It was noted that there are several structural imbalances and refractions during the research period at a level of significance (5%) for all variables. It aims to identify structural changes for some economic variables. In order to determine the type of this structural change, is it a temporary or permanent shock, or a combination of both. The study recommended that monetary and fiscal policy makers need to coordinate in what between them to reach the best desired economic results, because of this coordination of positive advantages on the economic activity as a whole, as it leads to monetary and fiscal policies that are stable and in harmony with each other, to reach low rates of inflation.

The study of the relationship between investment spending and economic growth is determined by the success of the government in employing Iraq\'s financial potential to achieve growth and economic development and correct the structure of the economic structure and remove the distortions suffered by it on the one hand. Raise the level of economic growth on the other hand. Especially since oil revenues constitute the main source of investment spending, and the research starts from the premise that government investment spending can have a positive impact on increasing growth rates in the Iraqi economy. The research also aims to shed light on the reality of government investment spending in Iraq through the analysis of its indicators, and the analysis and estimation of investment spending index and its impact on economic growth for the period 2004-2020 based on theoretical and applied frameworks. The most important findings of the research is that the size of government investment

This research dealt with the digital economy and its impact on sustainable development in Iraq for the period (2004-2020). The research started from a basic hypothesis that there is a relationship between the development of the digital economy through its influential indicators and the volume of sustainable development in Iraq.
The research aimed at the impact of digital economy indicators on sustainable development in Iraq. And then analyze the relationship between the digital economy and sustainable development in Iraq, by studying the capabilities that Iraq possesses to build a knowledge economy. And to identify the obstacles that prevent access to the knowledge economy and to benefit from the results of the study in providing some proposals that help Iraq in adopting a knowledge economy that helps in achieving sustainable development.
The research found that the average per capita GDP in Iraq has declined, and it is still far from the average per capita GDP in the countries of the Gulf Cooperation Council. The research recommended that developing countries, including Iraq, should open up to technical and scientific progress, develop strategic plans and work programs to develop the Internet, provide infrastructure for the digital economy, spread computer culture, and enhance the role of the financial sector in attracting and directing foreign investments towards technical sectors. And information and communication technology and spreading digital awareness in society, to keep pace with the development reached by developed countries and enhance the contribution of the digital economy to creating added value, increasing the current GDP and achieving sustainable growth. The structure of the research included the following points: The first topic / The conceptual framework of the digital economy and sustainable development
First: the conceptual aspect of the digital economy Second: The conceptual aspect of sustainable development Third: The relationship between the digital economy and sustainable development the second topic / Analyzing the reality of the digital economy and sustainable development in Iraq for the period (2004-2020)

This study aimed to evaluate and compare the financial performance of a sample of Islamic and commercial banks operating in the Kurdistan Region of Iraq during the period 2011-2020. It was based on many financial ratios represented by (indicators of profitability, liquidity, activity, capital adequacy index and Debt Ratio Index). In order to reach the objectives of the study, many statistical indicators were used, and for the purpose of knowing the extent of the difference in performance between the banks, the t-test was used to study the differences between the average performance ratios of each of Islamic Bank and the average of commercial banks. The study reached several conclusions, the most important of which are: Islamic banks outperform commercial banks in terms of profitability ratio. While liquidity ratio showed that commercial banks are more efficient than Islamic banks. The statistical study also found that there are substantial differences of statistical significance between the performance of Islamic banks and commercial banks in terms of some sub-indicators, including: deposit employment rate, financial leverage, cash ratio and working capital rate.

The research aims to understand the relationship between macroeconomic variables and the general level of prices in Iraq, and the extent of the impact of these variables on the general level of prices. In order to reach the goal of the research, an annual time series extended from (2004-2020) was used, and working on analyzing the relationship between the total variables and the general level of prices. Productivity in Iraq, as it is inelastic to changes in domestic demand, so an increase in imports is resorted to, and thus hard currency leaks abroad. The most important proposals made by the research were to work on increasing investment expenditures and directing them towards weak economic sectors in order to increase the contribution of weak sectors to the gross domestic product.

The research aims to identify the reality of global competitiveness indicators for the Arab countries, the research sample, which are (Algeria, Egypt, Jordan, Morocco, Kuwait, Saudi Arabia, Qatar, Bahrain, Oman, UAE). And determine their trends and measure their levels of development, by analyzing the behavior and direction the Global Competitiveness Index for the period (2009-2018). Using the descriptive analysis methodology of the main pillars of the indicator that reflect its development. In addition to the use of the statistical program (Minitab 19). And the adoption of Single Exp Smoothing and the Mean Squared Deviation (MSD) scale to compare between the different models of the types of equations and choose the best one to analyze the general trend of those indicators. Develop plans to enhance the stability of the competitiveness of the sample countries and work to raise their levels by adopting structural reforms for the various economic, financial and legal sectors.

The research aims to measure and analyze the impact of financial depth indicators on inflation rates and highlight its role in addressing inflation and reducing it in the future to economically acceptable levels. Model has been rated (ARDL) for data, as the study found there is an equilibrium relationship between financial depth and inflation rates in the short and long terms. As bank credit as a percentage of GDP is one of the most important indicators of financial depth, affecting inflation. The study also recommends the Central Bank of Egypt to direct commercial and specialized banks to increase credit grants to maintain the inflation rate is within acceptable limits.