ACCOUNTING AND FINANCIAL SCIENCES JOURNAL

The objective of this research is to elucidate the dynamics of capital flow from banking institutions to corporate entities in Iraq and its subsequent impact on corporate profitability. The study encompasses a diverse set of companies and banks listed on the Iraq Stock Exchange, offering a holistic view of the Iraqi financial landscape. Utilizing a systematic approach, the research examines financial transactions, lending policies, and corporate strategies, tracing the journey of capital from its inception in banking institutions to its influence on corporate earnings. Key financial metrics, including the debt ratio, return on assets ratio, and credit ratio, are employed to assess the financial health and strategies of the selected entities, ensuring the accuracy and reliability of the findings. The research reveals the pivotal role of relationship between a company's financial strategy and its returns, while also highlighting the challenges and external factors, such as economic, political, and security pressures, impacting the Iraqi financial market.

Financial independence is considered one of the basic goals that the Central Bank of Iraq seeks to achieve, in addition to other goals, which are the stability of price levels and exchange rates to ensure the effective performance of all economic, financial and monetary policies and the achievement of sustainable financial development. Financial stability is the state in which the financial sector in general and the banking sector in particular are able to confront the systemic and irregular risks to which the national economy is exposed, making the financial system and all its institutions able to achieve stability in performing its basic functions, which are mobilizing savings, granting loans, and settling all matters. Efficient and effective payments during the period of recurring financial crises and the financial risks that accompany and result from them.
The Central Bank of Iraq has implemented a set of financial policies, procedures, and exchange instructions in accordance with a macro-prudential policy that contributes to enhancing financial stability in the national economy and enhances the possibilities of financial inclusion through the periodic reports issued by this bank, which include the procedures, instructions, and initiatives undertaken by the bank that enhance sustainability.
The research focused on analyzing the role of the Central Bank of Iraq in enhancing financial stability through its macro prudential policy and the extent of its contribution to achieving the Central Bank’s multiple goals, which are enhancing levels of financial stability and improving qualitative and quantitative indicators in order to achieve financial sustainability, achieve effective and efficient financial performance of the tools of the national economy, and achieve sustainable growth. What is required and remains the need is to achieve sustainable growth in indicators of financial sustainability and financial stability through the various financial and banking indicators used by the Central Bank, which indicate the effectiveness and efficiency of the performance of various monetary, financial and banking policy activities and variables. The Macro Prudential Policy plays an important role in enhancing financial and banking stability by integrating with systemic financial risks and reducing their negative effects.

Iraq's dependence on crude oil revenues to finance the general budget and all related economic activities, as a rentier country, has deprived the general budget in general and public revenues in particular of an important resource, which is taxes of all kinds, as taxes play a pivotal role in the overall economy, not only in financing Government spending and taxes are among the most important indicators of the effectiveness of productive activities in the local economy, and are used to guide decision-makers in judging the suitability of economic policies that work to achieve sustainable economic development. the problem of the research is that the weak contribution of taxes to generating public revenue has caused several financial and economic problems, and that the high public debt was one of the manifestations of the economic loss that Iraq has faced, in addition to the mismanagement of financial resources and excessive reliance on oil revenues to finance the general budget. The research assumes that rentierism in the economy caused an increase in the degree of flexibility of taxes towards national income and government consumption spending, which led to the lack of correlation between tax rates with national income and government consumption spending. The research found a weak contribution of taxes to public revenue and a significant increase in the degree of flexibility of taxes towards national income and government consumption spending. The research recommended reforming tax administration and improving tax rates, while providing a set of special packages of real services that enhance individuals’ confidence in the government’s directions towards economic reform.

This study aims to show the development of the assets of the Central Bank of Iraq during the period 2006-2022 and the relationship between the diversity and development of these assets and their importance in the money supply in particular and economic activity in general. The problem of the research is that Iraq has relatively large assets, but the most important thing is the quality of these assets, their diversity and their ability to confront the shocks that may face the work of monetary policy. The problem lies in the extent to which the diversity of the assets of the Central Bank can affect the money supply and other economic variables. The importance of the research stems from the importance of the assets of the Central Bank at the local and international levels, especially for a country like Iraq, in which reserves have begun to grow significantly, which requires an analysis of the monetary and economic role of these assets. The research is based on a hypothesis that confirms that increasing the diversity of the assets of the Central Bank of Iraq will lead to an increase in their impact on the money supply and economic activity. The assets of the Central Bank of Iraq increased during the study period to 205.4 trillion dinars in 2022 after being 33.8 trillion dinars in 2006 to keep pace with the expansion in the volume of economic activity in Iraq. The main conclusion is that the dependence of the accumulation of assets of the Central Bank of Iraq is due to changes in its most important components, which are foreign assets, meaning that changes in the assets of the Central Bank depend decisively on changes in foreign assets. The main recommendation is that economic diversification is the main factor in addressing the structural imbalances of the Iraqi economy, which leads to diversification in the assets of the Central Bank of Iraq.

The increase in environmental awareness and as a serious attempt to reduce ‎environmental pollution and encourage the preservation of the environment, ‎environmental responsibility emerged and developed through successive stages. The ‎environmental elements are non-market commodities and unlimited free resources, ‎and the land was used as a free reservoir and endless waste dump, and pollution ‎continued in its dangerous dimensions as consumption or destruction of ‎environmental quality. ‎‏In light of these challenges that threaten human life, some ‎universities of the contemporary world have pushed to adopt the sustainable ‎university approach, and are seeking to explore the mechanism of integrating ‎sustainability into their curricula and student education. Thus, this study will focus ‎on the importance of including green accounting as a green course to harmonize the ‎outputs of the accounting department with the requirements Sustainability Munha ‎deals with matters that go beyond financial accounting and management ‎accounting

The study aimed to assess the effect of inflation on livestock exports in Sudan (1994-2018). The study problem was formulated in the following main question: What was the effect of inflation on livestock exports? The study was built on the following main hypothesis: There was a statistical significant relationship between inflation and livestock exports. The study used the descriptive, analytical methods, in addition to using the Eviews package to analyze the study data. The study revealed a number of results, the most important of which was the existence of an inverse relationship between inflation and livestock exports in Sudan. The study came out with a number of recommendations, the most important of which was to follow a financial and monetary economic policy to reduce the rate of inflation in order to create a competitive advantage for livestock exports abroad, and to work on promoting the internal and external market for livestock due to its importance in improving the economic situation.

This research shed light on the International Framework for Internal Auditing Professional Practices (IPPF), in addition to knowing the extent of its contribution to achieving the economic dimension in government units, so that this research gains great importance in light of developing sustainable performance, and internal audit plays an important role in the economic dimension operations. In terms of adherence to its principles, on the theoretical side, a number of sources were relied upon to address the research problem and present the topic, while on the practical side, reliance was placed on the questionnaire form, where the research sample (auditors) was represented, where 100 questionnaires were distributed and 100 were received, and the data was analyzed and the hypotheses were tested. Through the SPSS statistical program to show the relationship between variables.
The research reached a number of conclusions, the most important of which is adopting the international framework for professional practices for internal auditing, which has a positive impact on improving performance in a sustainable manner, positive repercussions in achieving the economic dimension, work standards, and rules of ethical conduct. As for the most important recommendations, it is necessary to have training courses and rehabilitation programs for employees to teach internal auditing. And modern technologies and providing them with skills that enable them to perform their tasks as required, as well as enhancing their capabilities and improving their performance in a way that contributes to achieving the organization’s goals.

The research aims to improve and evaluate the programs and indicators of economic units in general and the government sector in particular in Iraq that are used in evaluating the performance of economic units towards proposing a model for auditing the principles of the institutional dimension in order to contribute to the development and evaluation of the sustainable performance of economic units in Iraq.The inductive approach was also adopted in applying the proposed model to the Baghdad Directorate of Education, Rusafa Third, to reach results that can be generalized to all economic units.
The research reached a set of conclusions, the most important of which is the absence of an audit program in the Internal Audit Department in the Third Rusafa Directorate and its formations , containing audit procedures for each A principle of the institutional dimension, and therefore there was no clear role for the internal audit in submitting periodic reports to the senior management about the defects and weaknesses in the performance of the departments at the Rusafa Third Education Directorate.
A number of recommendations were also made, the most important of which is the necessity of having an audit program for the General Directorate to ensure the achievement of the principles of the institutional dimension to show the extent of the Directorate's commitment to preparing periodic reports to audit the principles in the Directorate's internal audit departments. And the need for the regulatory authorities in Iraq to adopt the proposed audit program and apply it to economic units. The Rusafa Third Education Directorate must also improve and develop its sustainable performance in order to ensure the availability of the service provided by the Directorate to citizens.

This research deals with the study of the importance of cash flow detection indicators in enhancing investment decisions for companies listed in the Iraq Stock Exchange for the period (2016-2021), as the study sample included (5) industrial companies for a period of (8) because they are the most important indicators that enable decision-makers The researcher concluded at the end of the research, which was shown by the analysis, that the liquidity policy indicator is the most influential cash flow indicator in the investment decision in all companies, the study sample Introduction.

The research aimed to explain the role and importance of administrative auditing in supporting administrative reform and achieving its objectives in general government units, especially those that suffer from the growth or pervasiveness of administrative corruption cases between levels and administrative functions affiliated to them. And the use of a questionnaire consisting of (10) questions, as the questionnaire was distributed to the research sample that included (50) individuals, and the questionnaire data was analyzed statistically using the five-point Likert scale method. As it became clear that administrative reform is one of the most important aspects of concern to the departments of government units that seek to ensure that the activities and operations of their units are free from cases of administrative corruption, which negatively affect the level of performance of employees at all administrative levels, and that the administrative audit process performed by the internal auditor is one of the most important aspects through which it is possible to support and support the administrative reform in force in government units.

The public service is one of the important topics in administrative law as it is a means of public administration, and therefore the laws that regulate the public service have given great importance to the public servant. The success of the public administration in carrying out its duties towards the public depends on the efficiency of its employees and their sense of responsibility to achieve the public interest, and as a result of the development of state functions in the modern era, the public servant has a very important role as responsible for achieving social and economic development goals and entrusted with the performance of basic services to citizens.
Therefore, the aim of the research is to show the discrepancy in the general budget laws, with regard to long leave, and to analyze this discrepancy between the legal text and the instructions. As the problem facing the administrations, which caused confusion in administrative work and may waste the rights guaranteed by the Iraqi constitution to the employee, the inclusion of organizational matters for the public service within the annual general budget, especially since the regular leaves and their amendments were regulated by law and in a way that achieves equality and justice in them.
The researcher has adopted in his approach to describe and analyze the legal situation, which concluded that the lack of unity of the texts of laws related to the rights and duties of the employee contained in the budgets and the conflict of instructions issued by two different sides, lead to confusion of administrative work. This requires not to include any legal text regulating the functional relationship of the public employee in the general budget, while studying the impact of amendments to legal texts on the public service.

The current research aims to identify the level of professional leadership in the Ministry of Finance (General Company for Banking Services) in Baghdad / Iraq, and to indicate its impact on spreading the culture of organizational cybersecurity, as the study dealt with the level of professional leadership as an independent variable through its dimensions (direction, process, coordination) Organizational cybersecurity culture as a dependent variable through its dimensions (assets, continuity, access and trust, operations, defense, security governance). Accordingly, the problem of the study was determined by a number of questions, the most important of which was, is there a relationship between professional leadership and organizational cybersecurity culture in the Ministry of Finance (Iraqi Banking Services Company). In order to achieve the objectives of the study and answer its questions, the Ministry of Finance (the Iraqi Company for Banking Services) in Baghdad was chosen in the field for the applied side of the study. banking. (170) of those who have a diploma or higher. As (118) questionnaires valid for statistical analysis were retrieved, i.e., with a representation rate of (97.1%), the study included hypotheses to test the correlation and influence relationship between the variables of the study. The statistical program (SPSS.V.25), (SmartPlS V.4) and (Microsoft Excel v.20) were relied upon to analyze the results, and the most important findings of the study is that there is a positive and significant impact relationship between professional leadership and organizational cybersecurity culture. The path coefficient (effect) was (0.899).