Tikrit Journal of Administrative and Economic Sciences

The research aims to test the impact of financial crises on hedge accounting within the Iraqi banking sector. The research dealt with a sample of (12) banks listed in the Iraqi Stock Exchange from 2009-2019, with a rate of (132) views. Financial crises were identified in the period from 2014 - 2016 as a result of the turmoil that the country witnessed in the various sectors, especially the financial ones. While the accounting hedging was measured as a dummy variable, and the results indicated that there was no significant effect of the financial crisis in the hedging accounting of the research sample banks, which indicates that the banks are the research sample. It works on managing risks for financial instruments using accounting hedging tools, regardless of the financial crises. The accounting policy of these banks may be based on the low expected risks within the regulatory limits of the bank, whether the expectations indicate the occurrence of economic shocks or financial turmoil in the surrounding environment or not.

As a result of the developments of the modern business environment and the significant expansion in the size of companies, the quality of financial reports has become an urgent need due to its significant role in improving the efficiency of investment decisions. Therefore, the research aims to demonstrate the role of the quality of financial reports in improving investment efficiency by reducing the uncertainty of the decision maker, and testing the impact of improving the quality of reports on investment efficiency. The research deals with external audit bureaus in Baghdad as a community to conduct the practical test, while the sample is represented by auditors working in these bureaus. In order to collect the data, the researchers prepared a questionnaire form distributed to the research sample, amounting to (200) forms, 163 of which are retrieved, (135) forms valid for analysis, and (28) forms excluded as they are invalid. The data is analyzed using the statistical program (SPSS) .The research reached several conclusions, the most important of which is the existence of a positive and statistically significant impact of the quality of financial reports on investment efficiency. One of the most important recommendations made by the research is the need to work on improving the quality of financial reports due to its significant impact on improving investment efficiency.

The current study aims at determining and measuring the student costs in terms of the traditional, online and integrated learning using the cost system, which is based on activity, based costing at the College of Administration and Economics, department of Accounting for the morning, evening studies in Mosul University. The purpose of the study is presenting a complete study about the cost of the student in the online learning due to the increasing importance of the online and integrated learning within the current circumstances and epidemics that made the universities depend on this type of teaching and so they need to make sound managerial decision in terms of exploiting the available economic resources that help them perform their basic functions in a way that ensures efficiency to reach the minimum costs along with maintaining the quality of teaching and staying within the international classifications ,and the following conclusions were reached:
- The use of Activity Based Costing (ABC) for the higher studies and measuring the cost for the traditional teaching student resulted in calculating the cost of the student accurately and fairly. At the same time it provides precise information on the level
- The use of the e-learning system leads to high costs in addition to the costs of traditional education

This research aims to use the international auditing standard (520), in evaluating banking performance in order to verify the efficiency of the bank’s performance, in determining the possibility of continuing in the future for the commercial banks, the study sample, to conduct their business in a proper manner, and the research reached a set of conclusions and recommendations that, The use of financial indicators to evaluate banking performance shows the results to be adopted in the administrative decisions of the administration, understanding the nature of banking operations, and estimating the ability of commercial banks to continue in the future or not, and that the results of trend analysis show us the high bank liquidity in the future compared to the current liquidity of commercial banks.

The research aims mainly to clarify and knowing the role of the framework (COBIT) in strengthening the internal control procedures on electronic systems. When using electronic systems in institutions, it must meet the demands and requirements of electronic systems and adapt to these systems. Therefore, it is necessary for the institution to have strict internal control over these systems to prevent misuse or corruption, preservation of data and information from risks, adherence to administrative policies, procedures and laws. Internal control must have powerful procedures and keep pace with developments in electronic systems, which leads to the use of modern frameworks and standards, which in turn affect the quality of internal control. Among these frameworks, which are concerned with the internal control of electronic systems, is the (COBIT) framework. Hence the importance of the research.The research relied on the case study approach as well as the descriptive approach and the use of a questionnaire list to determine the reality of the application of internal control procedures according to the (COBIT) framework in the Directorate of Civil Status, Passports and Residence in Nineveh. The study relied on preparing and drafting this list on frame fields of the (COBIT) framework. The research reached several conclusions, including the possibility of benefiting from the (COBIT) framework in strengthening the internal control procedures on electronic systems.

The problem of the research is that the current financial statements are unable to report certain key performance indicators that cannot be measured in monetary terms and therefore do not appear in the financial statements such as the amount of emissions polluting the environment, where companies cannot be evaluated on the basis of financial statements only and neglect the dimensions of sustainability. The aim of the research was to study and analyse Sustainability Accounting and its criteria, to compare the most common criteria and which ones are better (from the researcher's point of view), to prepare a sustainability report for the Iraqi middle refineries company and to analyse the results. The researcher concluded that the application of Sustainability Accounting Standards (SASB) contributes to raising the efficiency of performance measurement in the company by comparing the performance indicators shown in these reports with another year of the same company to see how much increase or decrease in these indicators or compare them with other companies (Benchmark). The researcher also recommended that the sustainability reports in the Iraqi environment should be adopted and prepared according to SASB standards due to the expected advantages of them.

The aim of this research is to find the improvement of e-learning techniques to enhance the level of university education for the Accounting materials curriculum in Faculty of Management and Economics - University of Fallujah, the research problem represent the concerns generated by the elements of the educational process as a result of the use e-learning technique in the university education for courses and accounting curricula, which may prevent the development to increase the abilities to raise their levels in this research. The methodology of this research used the questionnaire by collecting the primary data deals with this study and descriptive analytical approach and process preliminary data on the subject of research using the Statistical Program (SPSS) and analyze the results using the range of statistical treatments. One of the most important findings of the research is the acceptance of the alternative hypothesis (H1), which provided for a statistically significant relationship between the use of electronic education techniques (Graphic Tablet) and the improvement of the level of university education for accounting courses and methods. The study discussed a range of recommendations, including focus to the importance of e-learning techniques in order to support self-learning and research skills among the parties to the educational process. Also, lecturers should also focus on enhancing understanding of the scientific content of scientific material and moving away from traditional teaching ways that was very limit to indoctrination and promotion of preservation only.

The research aims to confront cases of knowledge loss by adopting information technology applications and policies related to storing, capturing and sharing knowledge and explaining its role in reducing knowledge loss. The data, and the questionnaire was adopted in conducting the statistical analysis of the data related to the two variables, and the research reached a number of results, the most important of which is the existence of a correlation and an inverse and moral effect between the applications of information technology and the types of missing knowledge. and draw up appropriate strategies for these applications.