Al-Kut University College Journal

The research aims to identify the nature of the role of digital leadership, with its intellectual, emotional and digital dimensions, in organizational excellence. In order to achieve this, a research model was designed for this purpose, and the University of Mosul was chosen as a research field. The research was based on a random sample consisting of (74) participants from leaders holding leadership positions. At the university, the survey method was relied upon by distributing a questionnaire to collect data from the investigated field, and descriptive statistical methods were used to describe the personal characteristics of the respondents and describe the research variables by using (SPSS) software to analyze the data and test the hypothesis. The research reached a main result, which states that digital leadership has a positive role with a moral significance in organizational excellence.

The research aimed to know the international standards for internal auditing and the extent of their role in limiting practices and applications when adopting innovative accounting. The current study adopted the case study approach, which is characterized by an accurate detailed description of the relevant information, as well as the possibility of combining, in this approach, between... More than one research method at the same time to reach research results.
The research concluded that accounting innovations work to reduce errors and risks associated with financial operations by improving internal control systems through the application of international standards for internal auditing and the use of modern technology and help in developing accurate predictive models, which enables the educational institution to make better and more informed financial decisions, and recommended The research suggests that the educational institution must rely on international standards for internal auditing and invest in advanced accounting technology such as artificial intelligence and data analysis to enhance the accuracy and efficiency of accounting operations and must organize regular training programs for employees in the accounts department to update their skills and knowledge of the latest accounting innovations and techniques.

Despite the high probability of an accelerated development of the concept and essence of ESG standards in the coming years, this will not change the foundations on which they are currently built. The researcher attempts to focus on efficient planning by addressing the methods that companies can use to establish a structured and rewarding methodology in the field of environmental, social and governance standards. The methodology of the ESG researcher proposal is based on identifying the main problems in the company, which include maintaining and consolidating a good relationship with the community in order to deal with external factors that may arise at any time. Companies need to adopt an effective methodology in this area, due to the increasing focus on environmental, social and governance standards. This methodology must address external factors, whatever the organization's circumstances, structure or governance structure. The term ESG standards holds great importance for companies today, although it is unfamiliar to many individuals.
Focusing on companies that plan for the future, they typically adopt a robust approach based on a structured ESG strategy, as they integrate ESG into their strategy by identifying, implementing and developing a range of relevant initiatives that are at the core of their corporate objectives. Companies that plan for the future are raising competitiveness, building a strong corporate citizenship framework that helps them address the significant challenges of which climate change is one. The researcher also touched on the top 10 ESG companies for year 2023.

The research aims to present a proposed vision for adopting one of the strategic cost management tools in improving the efficiency and effectiveness of the cost accounting system applied in Iraqi units under the unified accounting system to keep pace with developments in the business environment, which requires providing it with information that combines cost and decision-making structure to enhance the cost management strategy. The problem stems from criticism. Recorded according to the traditional cost system applied in the factory, one of whose products was chosen to represent pure milk prepared for the market, which is related to its failure to provide data in accordance with the requirements of strategic cost management and its adoption of cost-based pricing, which no longer supports the prices of the products remaining after the opening of the country, and making room for importing and providing products. To the customer at competitive prices, in addition to the high production costs for the Iraqi units, which significantly affected the local product, which requires searching for strategic costing techniques that would confront the market, especially the target costing technique because of its importance in adopting strategic cost management and to solve the problem. A hypothesis was formulated stating that there is a possibility of relying on the target costing technique to reduce the cost of the product, starting with studying market prices and ending with cost leadership to control costs. It was concluded that there is an urgent need to avoid the shortcomings of the traditional costing system with techniques that are compatible with the challenges of competition in the process of determining the target cost of the product, based on the expected selling price and the desired profit, with the aim of reducing its costs and achieving the targeted costs, which, if achieved, will achieve efficiency, effectiveness and economics in the work of the traditional costing system. This is through an integrated framework that goes beyond being a system that only determines the cost of products to a system with strategic cost management that supports decision-making.

Government trends have been witnessed in recent times, and in view of keeping pace with global developments and accelerating economic events that require the use of digital transactions in the economic sectors, especially financial and banking sectors, so the Central Bank of Iraq had a major role in its orientations to the banking sector towards the use of electronic payment cards, whether for customers or companies, in financing. Or withdrawing their daily transactions, which led the researchers to focus on studying the impact between the two variables and analyzing the relationship between them. The researchers found the research problem with a set of questions, the most prominent of which was: Why would these electronic technologies not be used in Iraq in the past to regulate the volume of local and international financial transactions? The aim of the research is to measure and analyze the impact of digital transformation on electronic banking payment cards, especially in light of financial technology and the accelerating international digital transformations, which led to highlighting this relationship between the two variables. As for the research hypothesis, it started from there being an effect between indicators of digital transformation and electronic cards, and this effect constitutes a large degree. On the indicators of financial inclusion and electronic banking technologies, the researchers reached the most important conclusion, which is that there is a clear impact between the indicators of digital transformation and electronic banking cards, whether debit or credit, and in their various forms (Visa, Master, Golden). As for the most important recommendation that the researchers came out with, it is the necessity of organizing and developing Control rules for these electronic cards to reduce fraud.

This research aims to identify the extent of the role of the Kaizen methodology for continuous improvement in improving institutional performance. Therefore, the deductive approach was used with the descriptive analytical method to collect information and sources related to the conceptual aspect of the research variables for both continuous improvement and the quality of institutional performance. With the use of the quantitative analysis method based on the questionnaire that was distributed to a sample of (68) people from the Ministry of Finance, and after using the statistical analysis program (SPSS), it was achieved that continuous improvement has a good role in achieving the quality of institutional performance. Accordingly, we see the necessity of a comprehensive application of the principles of continuous improvement, Kaizon, in all institutions of the Ministry of Finance,as the latter achieves increased institutional excellence and creativity.

The topic of the role of strategic management in developing institutional performance in the Iraqi Ministry of Finance deserves study due to its importance in achieving the strategic objectives of the ministry so that it is able to benefit from the human element in all efficiency and effectiveness. The research relied on the deductive approach to determine the role of strategic management in developing the institutional performance of the Iraqi Ministry of Finance. The research used the descriptive analytical method for all information with the quantitative method using the statistical analysis program (SPSS). On the basis of this, it was concluded that the strategic management that contributes to the growth and development of the cadres working in the Ministry of Finance is weak, which was reflected in institutional performance. Accordingly, we see the necessity of introducing integrated strategic management methods in order for the latter to lead in developing the institutional performance of the Ministry of Finance regarding services and products.

The research aims to study the role of lean auditing in the sustainability of supervisory work within economic units. Many economic units still rely on traditional auditing methods that may be unable to keep pace with contemporary challenges. Lean auditing, based on the foundations of lean production, focuses on improving efficiency and reducing waste in audits. This research highlights the importance of lean auditing in enhancing the quality of internal control and increasing its effectiveness. A descriptive analytical methodology was relied upon, through reviewing previous literature and studies, and analyzing a practical case represented by Kufa Cement Factory data by conducting personal and field interviews with the factory employees, the production manager, and managers of the production departments for the purpose of applying lean auditing tools. The research reached several conclusions, the most important of which is that agile auditing contributes to improving the efficiency of auditing operations, enhancing the speed of response to risks, and enhancing cooperation between departments of economic units. It also provides a framework for sustainable and effective implementation of internal audit. In light of the conclusions, several recommendations were proposed, the most important of which are: the necessity of adopting lean auditing by economic units, training their personnel on its principles, developing advanced auditing tools, while strengthening communication between various departments to ensure effective and sustainable implementation. Research shows lean auditing as a central strategy for achieving good governance and effective management.

The research sought to build a theoretical framework for the variables of the study (digital transformation and accounting information systems), determine the credibility of accounting information systems and their relationship to digital transformation, and study the impact of digital transformation on the credibility of accounting information systems in financial reports. The researchers chose Rasheed Bank as a research community, and a sample of 162 individuals was chosen. The research reached an increased interest in providing accounting information on a regular basis by taking advantage of the digital transformation process, as well as the necessity of expanding the digital transformation to cover all services electronically. The study also reached several results, including: Digital transformation makes the accounting information published in the financial reports of the Rasheed Bank, Babylon Branch, express truthfully and honestly, as well as Digital transformation has made accounting information at Al Rasheed Bank easy to understand and free of complexity.

Electronic human resources management is one of the latest developments in the corporate sector, as the success of organizations depends greatly on the level of technology and electronic systems that they adopt. The research aims to determine the nature and level of the relationship of correlation and influence between electronic human resources management in its various dimensions (electronic planning, selection, and recruitment). Electronic research, electronic performance evaluation, electronic compensation, electronic training and development) on sustainable development in its dimensions (economic feasibility, social responsibility, environmental responsibility) as a modern administrative trend. This study was applied in Dhi Qar Oil Company, To achieve the aim of the study, data was collected using a questionnaire form that was distributed to a purposive sample of (150) individuals. The study used the descriptive analytical approach. The questionnaire was designed as a tool for collecting data and was distributed to a selected sample of department and division managers and employees working at Dhi Qar Oil Company. The statistical program was chosen ( SPSS) to test research hypotheses.
The study reached a set of results, the most important of which is that there is a statistically significant correlation between electronic human resources management practices in sustainable development in the company. There is also a positive impact for each of the dimensions of human resources management (electronic planning, electronic selection and recruitment, electronic performance evaluation, electronic compensation, and training). and electronic development) on sustainable development in its dimensions (economic dimension, social dimension, environmental dimension. (
It recommended the need to enhance electronic human resources management practices in Dhi Qar Oil Company and the need to develop appropriate plans and training programs to develop and enhance employees’ capabilities and improve their performance, in addition to enhancing electronic performance evaluation processes to ensure fairness and transparency.