Journal of Baghdad College of Economic sciences University

This research paper aims to shed light on financial technology and its impact on the activity of the banking sector by identifying modern digital financial technologies. Which allows financial technologies to provide innovations and achieve them better in terms of speed, cost and profitability, and increase the market share and grow the size and diversity of the target group.
To answer this problem, the deductive approach is relied on, with its appropriate description and analysis tools, to study the various determinants of the growth of financial technology, as this sector constitutes a revolution in the global and Arab financial systems, as a variety of financial services have been devised, including payment services, digital currencies, money transfer, as well as lending and transfer. Collective, in addition to insurance services, and here highlights the importance of the availability of a supportive and incubating environment for the growth of financial technology, which is represented in the legislative, regulatory and supervisory framework, which allows the operation of financial technology business models and financial artificial intelligence, which enables the supervisory and regulatory authorities to reduce risks and provide opportunities for growth and maintain safety and financial stability .
The study reached a set of theoretical and applied results for the study sample, which is a group of Arab countries. The most important factors affecting the development of financial technology applications in the banking and financial institutions of these countries are the availability of technical means from the Internet and the speed of its flow, in addition to the poor composition of employees, which contributes to the occurrence of risks. Operational, with a difference in the growth of financial technology in these Arab countries

The research aims to explain the role of digital transformations in improving the quality of accounting information. The research problem was identified in the extent to which Iraqi institutions’ adoption of digital transformations affects the characteristics of accounting information, especially consistency and comparison,
The research assumed that there is a positive relationship between digital transformation and the credibility of accounting information in financial reports, and the results of the research showed that applying digital transformations in the business environment contributes to raising the rate of improving the performance of the accounting and internal auditing professions by implementing their activities electronically and understanding and reading electronic financial statements
The research also recommended applying digital transformations in the Iraqi business environment, which has positive outcomes in terms of flexibility and ease of achieving high completion rates, which adds high quality to the accounting information in the financial reports presented.

Artificial Intelligence (AI) is an effective tool in addressing issues related to Iraq's public budget, as it can enhance the accuracy and efficiency of financial operations. AI excels in its ability to rapidly analyze vast amounts of data, aiding in the quick detection of errors and potential fraud, far surpassing traditional methods. Additionally, AI can provide predictive analytics that help forecast financial crises and take proactive measures to mitigate them.
AI also plays a crucial role in combating financial and administrative corruption, which is one of the major challenges facing Iraq's public budget. It does so by identifying suspicious patterns in financial transactions. Furthermore, this technology can improve operational efficiency by automating financial management processes such as invoice processing and payments, thereby reducing operational costs and increasing overall efficiency.
Despite challenges that include the need for investments in infrastructure and employee training, the potential of AI to enhance transparency and improve financial decision-making is substantial. This contributes to better financial management and economic stability for Iraq.

The study investigates the significance of digital transformation in attaining long-term excellence at Imam Jafar al-Sadiq (peace be upon him) University, highlighting the need to integrate digital technology into all facets of institutional operations to boost efficiency, effectiveness, and sustainability. The study encompasses a thorough examination of existing literature on digital transformation and sustainable institutional excellence, as well as an evaluation of data and information provided by the staff of Imam Sadiq University (peace be upon him). A survey was conducted among employees, students, and faculty members to gauge the influence of digital transformation on institutional excellence. The study's findings indicate that digital transformation has a substantial and direct positive impact on sustainable institutional excellence at Imam Sadiq University (peace be upon him). A strong correlation was found between digital transformation and excellence, with a correlation coefficient of 0.819. Furthermore, the data shows that the use of digital transformation techniques in business performance has a significant positive effect on achieving sustainable institutional excellence, with an F value of 203.89 and a coefficient of determination of 67.1%. Based on these results, the research suggests that Imam Sadiq University (peace be upon him) should continue to prioritize digital transformation, providing the necessary resources and training staff to effectively utilize digital technology, and fostering collaboration and communication among departments to achieve sustainable excellence.

The study aims to examine the impact of organizational culture dimensions (strategic orientation, orientation towards innovative behaviors, commitment to continuous improvement, empowerment orientation) in determining the optimal strategic choice. To achieve the study objectives, a set of hypotheses were formulated, focusing on the existence of significant relationships and influences between organizational culture dimensions and strategic choice. The study adopted a descriptive-analytical methodology to present and discuss the data. A questionnaire was used as a measurement tool, and the relationship between variables was tested through a purposive sample of administrators (department managers and section supervisors) in the Ministry of Reconstruction, Housing, Municipalities, and Public Works. Out of the distributed 115 questionnaires, 100 were valid for analysis. Several software tools such as SPSS V25 and AMOS V25 were employed. The results revealed a significant relationship and impact between organizational culture in general and strategic choice

The research aims to learn about smart management practices and how digital transformation is done in terms of its features, obstacles and fears and how institutions are distinguished from others by choosing strategic alternatives and properly studying the environment, and the usefulness of it to the Directorate of Civil Status, Directorate of Affairs of the Electronic Unified National Card Issuance Project-Basra Branch. Our study directed us to highlight one of the government institutions most relevant to the life of the Iraqi citizen, through the study and analysis of the digital transformation, the transition from manual work to electronic and institutional sustainability. The research sample reached 70 employees working in the directorate divided by geographical areas in Basra governorate.
the sample was selected at random spatially, so as to ensure that unbiased valid results are reached. Using statistical methods to analyze the outputs of the study identification (descriptive statistics and regression coefficient) and the statistical programme Spss.24 the research reached the results that the directorate processed and connected citizens' databases in a family manner. The study recommends that attention be paid to updating citizens' databases periodically, developing databases as an important reference for returning to them in government institutions and forming the intersection of information between them, and protecting personal information from security infringement or tampering with it.

The research aimed to know the extent of the possibility of adopting electronic marketing for the Iraqi insurance company, by studying the possibility of adopting and employing four main dimensions represented by (electronic product, electronic promotion, electronic pricing, electronic distribution) that are compatible with the nature of the dimensions of marketing excellence represented by (customer retention, Service quality, customer satisfaction, customer value, marketing creativity). For the purpose of achieving this, the researcher adopted the questionnaire as the main tool for collecting data, as it was distributed to a purposive sample of workers with (70) questionnaires within the Iraqi insurance company. The researcher relied on the descriptive approach in the theoretical framing and statistical analysis of the data, and among the most prominent results that the research reached In the researched company, it is the availability of the appropriate ground on which the researched company can apply e-marketing to achieve marketing excellence, as well as the variation in the level of views adopted for the application and use of e-marketing. The research provides a number of recommendations, the most important of which is working to increase awareness among the management of the company in question about the positives. Electronic marketing, by activating the dimensions and using modern methods in marketing, in addition to the need to pay greater attention to the segment of beneficiaries of its services, by classifying them into levels, determining their needs, and creating a stable and shared database in order to deliver its services to the largest possible number without repeating this to the same people.

The Investment is one of the most important factors that can bring about structural changes in the Iraqi economic structure, and the role of agricultural investment is important in increasing agricultural domestic product. Therefore, economic policies that lead to increasing the total investment of the country in general and agricultural investment in particular must followed to achieve the highest productivity of agricultural products and the highest rates of growth of the agricultural sector in Iraq. The research aimed to identify the role of agricultural investment in agricultural growth in Iraq for the period (2003-2022) and measuring the efficiency of investment in the agricultural sector in Iraq through a set of indicators. The results of the study confirmed that the value of total and agricultural investments has increased annually, a statistically confirmed increase amounting to (0.14) and (2.46) respectively. The efficiency of agricultural investment was measured by calculating the investment rate and it reached (3.46) and it is greater than the correct one, and the return on investment reached ( 0.34) and it less than correct one, the investment multiplier reached (0.10), the settlement factor reached (0.92), and the capital intensification factor reached (0.38), which indicates the inefficiency of agricultural investment in the agricultural sector. The research recommended relying on an expansionary monetary policy to increase the volume of agricultural investment by reducing the price Interest and tax reduction in order to encourage investors to invest in agricultural sector projects.

Iraq has gone through many crises during the past years, which left negative effects on the environment, and in this research will highlight the environmental reality and the most important challenges it is going through and the environmental indicators affected and affecting investment and environmental protection policies and procedures towards various investments that had clear fingerprints in environmental pollution through what it launches from pollutants despite the availability of clean and environmentally friendly technology. The goal of the research is to seek to correct the relationship between the environment and investment, and the problem of research was the deterioration of the environmental reality in Iraq and the increasing environmental damage borne by society and the economy, and the research assumed the weakness of environmental policies and insufficient procedures to promote investments responsive to the environment. Among the most important conclusions of the research is the continued deterioration of the investment environment and the decline in indicators of improvement, either the most important recommendation in the research is to activate the work of environmental and investment law and oblige the polluters of the environment

The research paper aims to clarify the role of the digital economy in Iraq and the extent to which it can contribute to achieving sustainable economic development in accordance with Vision 2030, meaning to demonstrate the impact of the use of information and communications technology at all levels and the role it plays in stimulating productive sectors and providing public services and then enhancing the capabilities of all actors. Public authorities, government, business projects, etc. The global digital economy revolution is no less important, and may even outweigh the impact of the previous industrial revolution, through virtual roles and their potential impact on practical reality. Therefore, Iraq should not remain far from the data of this economic revolution, especially since Iraq possesses qualifications that are strengths in favor of digital transformation and paving the way through it to achieve sustainable development agendas. Through this paper, awareness of the digital economy will be enhanced and an initial perception of the possibility of its transformation and the supposed effects will be presented. To be applied in light of the development agenda.

The study aimed to explore the impact of information technology (as an independent variable) on building organizational ambidexterity (as a dependent variable) in addition to whether the (COVID-19) pandemic had a mediating role in that relationship, where the focus is on exploiting the discovered opportunities provided by the pandemic to build and enhance organizational ambidexterity through information technology, the problem of the study focused on finding out whether the skillful management derives its characteristics from the information provided through information technology in light of the (COVID-19) pandemic. To solve this problem, the General Directorate of Education in Maysan was chosen as a field for the study, and a sample consisting of From (102) respondents from the leaders of the researched organization, the analytical descriptive approach was used as the most suitable method for the current study, and the questionnaire was used as the main tool for data collection, and a set of statistical methods were used, including (AMOS.V25) (SPSS.V25) in analyzing and testing hypotheses The study reached a set of conclusions, the most important of which is (the presence of partial mediation of the variable of the COVID-19 pandemic in the relationship between information technology and organizational prowess, and this confirms that the Directorate adopted the study sample for the dimensions of information technology and its interest in providing administrative services and designing communication networks according to the reality in which the Directorate operates and improving the skills and capabilities Human resources would enhance organizational ingenuity by mediating the COVID_19 pandemic, which had a prominent role in shifting from work and performing tasks directly to performing administrative tasks electronically). And communication channels, in which the nature and direction of messages are determined from the areas of sending them to the areas of their receipt, and a direct and electronic network connection is established for all the organizational and administrative units of the Directorate in order to increase interaction, communication, and information sharing at the level of the internal and external environment of the Directorate