ACCOUNTING AND FINANCIAL SCIENCES JOURNAL

The aim of the research is to shed light on the impact of electronic governance mechanisms on improving the quality of accounting information. Where a descriptive and analytical approach was used to reach the objectives presented, and the study population was represented in the employees of private companies in Iraq, the number of which are 3 companies listed within the Iraq Stock Exchange, within the borders of the city of Baghdad, which are companies: (Al-Kindi for the production of veterinary vaccines, Al-Fallujah for the production of construction materials, Iraqi Seed Production), a random sample of workers was selected, as 160 questionnaires were distributed to them. The questionnaire was distributed to employees of private companies in Iraq, knowing that the research sample companies are listed on the Iraq Stock Exchange.
The study concluded a set of results, the most important of which are: The existence of programs for the development of aspects of electronic governance, which are binding in private companies in Baghdad, makes the financial performance of these companies in continuous development, as a result of the existence of laws or conditions that force workers to accomplish a number of administrative points in order to improve the financial performance of the company. And the presence of great interest and care by workers in Iraqi private companies in the importance of applying the dimensions of electronic governance in the field of administrative work, as well as sufficient knowledge of the prevailing legal systems and legislation in governance, which in turn increases the amount of knowledge and science. And the interest of private companies in Iraq to try to reach a supervisory performance based on electronic governance to gain experience and various knowledge in the administrative work that aims to improve the financial performance of companies.

This research aims to apply Gann's theory to forecast the price of stocks being one of the top and most significant technical analysis theories. It is the only theory that links price to time to forecast the market trend and determine the price levels the stock hits in the future, using a set of price and time strategies which were based on precise mathematical, engineering and astronomical principles and foundations. This research starts with a problem of (possibility of forecasting of common stock prices using Gann's theory). The research was conducted on the New York Stock market, which is classified as one of the semi-strong markets, where Amazon was chosen as an intended sample for the period from 2018 to 2022, with weekly and daily closing prices. The research found a number of results, the most prominent of which was the possibility of determining the general trend of the market and determining the price targets that the stock is expected to reach in the future using Gann's theory in markets with semi-strong efficiency.

The research aims to study ways to achieve financial sustainability and the extent to which it is achieved in Iraq, as well as calculating and analyzing the financial sustainability index in Iraq during the period (2004-2021). The research problem appears in how the fiscal policy operates, how to calculate financial sustainability in Iraq, and the extent to which financial sustainability is achieved in Iraq. One of the most important findings of the research is that the indicator of the ratio of public debt to GDP shows that the ratio was high in the years 2004-2007, which indicates that the public debt is not sustainable, as well as in the years 2016, 2017, 2020 according to the indicators of the International Monetary Fund, which means that The financial situation in Iraq is not sustainable during these years, due to the well-known conditions that the country went through. The ratio of public debt to GDP for the period from 2007-2015 was within acceptable limits, as the year 2013 recorded its lowest level during the study period, reaching 20%, which indicates that the Iraqi public debt is sustainable, in addition to the years 2018, 2019, and 2021. This indicates the imbalance in the structure of spending and revenues, which makes Iraq in a critical situation and vulnerable to shocks.

The research aims to provide a theoretical basis for the concepts of biodiversity auditing and its requirements, and the extent to which the International Accounting Education Standard IES8 contributes to providing these requirements, with a focus on the Iraqi environment, which has been exposed to many damages from the loss of biodiversity. The research relied on analyzing the opinions of a sample of professionals and academics in the Iraqi environment about the role of the IES8 standard in providing these requirements through a (questionnaire form) designed for this purpose. The research reached several results, the most important of which is that the International Accounting Education Standards in general, and the International Accounting Education Standard IES8 in particular, have a role in providing and enhancing the requirements for biodiversity auditing in the Iraqi environment. The results of the study analysis showed that there is a statistical correlation and impact between the fields and objectives of the IES8 standard and the requirements for biodiversity auditing.

The research aims to examine the digital transformation of a digital transaction tax and ways to reduce the challenges of imposing a digital transaction tax in Iraq. The research addresses the problem of the possibility of designing an effective digital tax system for tax collection. As the digital economy is transformed, it is expected to be implemented in Iraq. The research relied on the descriptive and analytical approach of hypothetical evidence and found that investment in advanced data infrastructure could be increased to achieve an effective tax system. as well as taking advantage of some countries' experiences (Singapore example) In this area, it was also found that there is a risk that the domestic tax base will be eaten as digital transformations increase. Iraq's tax legislation is inadequate for digital transitions in financial transactions The reform of the digital tax system challenges ways of applying the traditional tax system and working with global organizations and institutions to formulate a digital tax slot suited to global transformations in the digital economy, Agreement on multilateral coordination at the global level and that such actions should be in conformity with Iraq's international obligations.

The current study aims to identify the role of big data analysis in enhancing audit procedures in external audit offices, increasing understanding and knowledge about the most important big data technologies and the way they affect audit procedures, and showing new forms of emerging data and ways to deal with them in this profession, in order to achieve an increase in efficiency. And effectiveness when implementing new procedures. The study used the descriptive analytical approach to obtain its results by relying on interviews and an examination form with a group of auditors working in companies and audit offices in the city of Mosul and Baghdad, which number 9 offices. The data and results from this approach provide explanatory model viewpoints that explain Strengthening the procedures of the auditing process for the audit offices under study, as the number of respondents reached 54 individual auditors working in the audit and organization offices in Iraq under study. The results showed five main procedures that were identified to enhance auditing procedures in light of the analysis of big data, which are: (planning and organizing Operations, choosing appropriate tools and techniques, verifying data quality, analyzing data and detecting exceptions, data protection and cybersecurity), as well as the important role of big data in changing audit procedures. While the procedures relied on detail tests to a very large extent at the expense of analyses, Today, in light of the use of big data technologies, reliance on analyzes has become much greater than reliance on detail tests, and this has led to the emergence of new forms of evidentiary evidence that the auditor was not accustomed to testing previously. At the end of the study, the researchers presented a set of recommendations in order to contribute to the development of the auditing profession, the most important of which was to increase Interest in data science and starting to apply big data and analytics techniques.

The research aims to explain the role of information technology in enhancing the credibility of accounting disclosure, and to define the concept and characteristics of information technology and accounting disclosure, and the role of technology in promoting it. The research relied on the analytical descriptive approach. Using (50) a questionnaire distributed to a random sample of investors in the Iraq Stock Exchange, after analyzing the data and testing hypotheses, several results were reached, the most important of which is the existence of a statistically significant effect between information technology and the appropriateness of accounting disclosure, as there is a statistically significant effect between information technology And the possibility of comparing accounting disclosure, while the research concluded with several recommendations, including: the need to adopt information technology because of its impact on disclosure in a timely manner, the appropriateness of information, and the possibility of comparing information.

This research aims to examine Iraq's current budgetary framework, exploring its inherent challenges while underscoring the imperative need for modern budgeting methods. By analyzing fiscal data from 2009-2013, the study highlights the discrepancies between projected and actual expenditures, emphasizing an over-reliance on oil revenues and frequent budgetary deviations. The article advocates for the adoption of Activity-Based Budgeting (ABB) as a potential solution to address these issues. ABB's relevance in reallocating resources based on actual activities, diversifying revenue streams, and improving sector-specific allocation is discussed. The paper further offers a strategic roadmap for ABB integration in Iraq, emphasizing piloting the methodology in select ministries, seeking international expertise, and aligning fiscal laws with ABB practices. This article contributes to the discourse on fiscal reform in Iraq and offers a blueprint for countries looking to transition to modern budgeting systems.

Research aims to find out how technological innovation affects the design of health services provided to patients, the research problem is represented by a main question, which is what is the role of technological innovation in the quality of health services that are provided in Al-Ahly International Hospital / Baghdad, the importance of research through knowledge and practical contributions to direct the hospital administration to the need to support the technological innovation of the medical staff in order to support the quality of health service for patients. Research was applied at Al-Ahly International Hospital/Baghdad as a site for conducting the practical side of the research and the selection was on the specialist doctors, consultants, pharmacists and medical assistants in the hospital departments as a group of (150) individuals, the opinions of a stratified purposive sample of them were surveyed which amounted to (110) individuals representing (73%) of the size of the society, the research adopted the descriptive analytical approach to test a number of hypotheses using a number of statistical, descriptive and analytical methods such as (arithmetical means, standard deviations, coefficient of variation and simple linear regression analysis) using the ready-made statistical program (SPSS.V.24), the most prominent findings of the research results there is a very high level of interest in the variables of technological innovation and service design in the surveyed hospital, therefore the research recommends the need to support the technological creativity of the medical staff, in a manner that supports service design in order to provide the best medical and health service to the patients.

The paper dealt with the mediation of the transformational leadership relationship between time management and employee performance, where the problem was represented in a number of questions, including: Is there a statistically significant relationship between time management and transformational leadership? Is there a statistically significant relationship between transformational leadership and performance? Is there a statistically significant relationship between time management and performance? It aimed to identify the impact of transformational leadership on time management and employee performance.
To achieve the objectives of the study, the researcher designed a questionnaire that included (63) items, in order to collect primary information from the study sample, which consisted of (70) individuals from middle and lower levels employees.
The study reached a set of results, the most important of which are: The results of the study showed that the field of technology and information is generally concerned with the application of transformational leadership behavior as a management style in particular, as it worked on the participation of workers in making decisions and developing and improving the work environment, which stimulated this administrative style of employee behavior in The enterprise also helped increase productivity.
The results of the study also showed that there is a positive statistically significant relationship between time management and employee performance, and the results of the study showed that there is a positive statistically significant relationship between time management and transformational leadership style. The study results also showed that there is a statistically significant relationship between transformational leadership style. And the performance of the workers, the researcher came through analyzing the samples to conclude that transformational leadership mediated the relationship between time management and employee performance.

The research sample was chosen as an intentional sample from (45) questionnaires from the gentlemen (university president, assistant president, dean, assistant dean, department head, department rapporteurs, and teaching staff) at Uruk University. The current research aims to determine the nature of the correlation and influence relationships between the dimensions of technology Information and digital marketing through a survey of the opinions of a sample of faculty members at Uruk University. The research includes two variables, which are the independent variable information technology with its dimensions (hardware and equipment, software, applications, communications) and the dependent variable digital marketing, and the adoption of the research through a number of statistical methods, including the correlation and impact coefficient in statistical analysis (SPSS). Among the conclusions, the most important of which are: The existence of a correlation and influence relationship of significant significance between the dimensions of information technology and digital marketing. A number of recommendations consistent with these conclusions have been presented.

The study aims to show the impact of government health investment spending on some indicators of the effectiveness of the health sector during the period (2005-2021) and the problem of the study was summarized in the low investment spending in the health sector and its inability to promote this vital sector, but the goal was to highlight the importance and role of government investment spending in the health sector, and accordingly, the basic hypothesis was based on the weak impact of the aforementioned spending in the health sector, and for the purpose of taking note of the subject of the study, a set of theoretical concepts were addressed For investment spending in general and government health investment spending in particular and its impact on the most important structural and human indicators of the health sector, and it was found that the impact of government health investment spending was weak due to the lack of investment allocations for the health sector, and finally the study adopted a number of recommendations, the most important of which the research finds necessary is that the government introduce investment in health as a tool of economic policy, as most countries that have introduced investment in health have improved in their economic growth.

The research aims to shed light on the procedures of the Ministry of Interior with regard to reducing economic crimes. The research problem centers on the fact that Iraq witnessed an increase in economic crimes after the year 2004. These economic crimes generally affected economic performance, causing many problems that over time became difficult to confront, the most important of which is the unstable economy. The organization, which represents the most prominent form of the illicit economy. The research hypothesis is that the procedures of the Ministry of Interior are still limited in reducing economic crimes. The research concluded that the procedures followed by the Ministry of Interior are limited, and it recommended the combined efforts of all state institutions and the public to reduce economic crimes.