Tikrit Journal of Administrative and Economic Sciences

The expansion of the professional services of the auditor represents the beginning of a new era in the profession and a departure from the traditional role in auditing the financial statements and issuing reports on them. This expansion of services has a set of requirements that are related to each other in the profession of auditing, such as the presence of effective demand in the labor market, the scientific and practical qualification necessary for the auditor, commitment to the rules of professional conduct, and issuance of standards for expansion services, etc. There are requirements related to the strategic change required in the profession of auditing in areas such as resources Humanity, technology, tasks, organizational culture, and organizational structure.
The practical application of the research in the Iraqi work environment was done on a sample of external auditors (independent and governmental) and a group of academics using a questionnaire form, and that the analysis of the results using global analysis produced (11) factors that explain the total of (70,8)% of the total variance Assembled.
The most important research findings: The requirements of expanding services were represented in the importance of the scientific and practical qualification of the auditor. As well as adherence to the rules of professional behavior and specialized standards, as human resources represent the real source of competitive advantage towards expanding services, and the technological change in the profession of auditing has become a reality that cannot be ignored.

This study aims to demonstrating the importance of using analytical tools, (balanced scorecard and SWOT analysis, strengths, weaknesses, opportunities and threats). This enabled the analysis of internal and external factors that affect the work of the directorates, which can give indicators that affect the administrative performance evaluation of the directorates related to the Ministry of Education. This study is based on hypotheses, whose objectives revolve around identifying the importance of these tools and the extent of commitment to their application in the directorate, and the availability adequate information, to achieve the objectives of the study. The researcher designed a form distributed to the study sample (306) form, in the office of the Directorate under study, according to the five LIKERT scale, and the number of recovered forms (237), including (206) correct forms and excluded (31) form. The study reached to many of the most important results, that the Nineveh Education Directorate can use analytical tools that have a role in the evaluation of administrative performance. And that the use of these analytical tools achieve results and objectives to support the work of that directorate and its position among the directorates of the Ministry of Education in terms of achieving good results in its work. Where considered for analytical tools such as (Balanced Scorecard and SWOT Analysis) are important tools in evaluating the performance of any directorate of a profit or non-profit nature. That the effective application of analytical tools helps to achieve the highest level of quality and provide new ideas that ensure good results for the work of any profitability or nonprofit directorate.

The research aims to test the impact of the financial crisis on enhancing or reducing the value relevance of accounting information in the Iraqi banking sector. The financial crisis was represented in the period from 2014-2016, as an economic recession as a result of the security conditions that Iraq experienced during which led to a sharp decline in the market value of stocks in the Iraqi market for securities. While value relevance was measured through the price model in agreement with (Iatridis & Dimitras, 2013). The results indicated that there was a significant negative impact of the financial crisis on the book value of the elements of the financial statement and income against the market value of the stock. While that the coefficient of the financial crisis has strengthened the interpretation of value relevance levels.

The importance of sustainable has grown during the previous years, the pace accelerated to apply the principles that came with it, this contributed to highlighting each relevant party so that the sustainability information is adequately disclosed to be ready for what the application of sustainability requires. There is no doubt that the accountants are one of the actors. But there is a lack of clarity on the accountant role in sustainable development. Here the need arose to know the role of accountant qualifications in preparing quality-sustainable development reports. To reach the study goals the researchers used the descriptive and Inductive approaches. A questionnaire designed for research purposes, the sample was devoted to academics in higher education institutions in the Kurdistan Region of Iraq-Erbil, and the sample reached (60) academics .The study reached a set of conclusions, the most important of which was that there is a positive correlation between accounting qualifications and the quality of sustainable development reports. The results also gave an indication that the accounting qualifications affect the quality of sustainability reports.

The current research aims to test the effect of organizational culture on the adoption of open book accounting method practices in Iraqi corporates. Two types of organizational culture (conservative and creative) were identified. The questionnaire method was used for the purpose of obtaining the application side data, and based on the simple regression equation, the hypotheses were tested. The results indicated that there is no significant effect of the conservative culture the adoption of open book accounting practices, while the results indicated that there is a significant effect of the creative culture on the adoption of the open book accounting method .

The idea of this study is based on the existence of a number of deficiencies and shortages in the current accounting theory (theories). Which leads to saying that there is no acceptable and unified accounting theory. Based on this idea it has been hypothesized that there is a relationship and impact to the lack of such an accounting theory on each of: The objectives and characteristics of the accounting information system. For the purpose of testing this hypothesis, a special questionnaire was designed for this study, which was distributed on a sample of academics of accounting departments. By analyzing of the answers to the questions that were asked in this questionnaire, a number of results were reached to which confirmed the agreement of the individuals of the study sample on: The existence of a number of reflections that resulting from the lack of an acceptable and unified accounting theory that prevent without the possibility of the accounting information system to achieve its objectives and to work within its characteristics

The aim of this research is to examine the effect of the quality of internal audit represented by the internal audit quality standards “Independence, Objectivity, Competency and Professional Care of the Auditor, Qualifications, Nature of Work, Management of The Internal audit Function, and Communicating Results” in activating corporate governance represented by its mechanisms “Board of Directors, Audit Committee, the External audit, and the laws and Systems“. The study examined a sample of (154) forms distributed to the managers of the audit and control departments, the internal auditors, and accountants. Specifically in the Iraqi Private banking companies numbering (18) banks. The most important findings of the study results: that there is a correlation and the effect of a statistically significant relationship between the variables of the study internal audit quality represented by internal audit standards and mechanisms of corporate governance

The research aims to propose a survey list to evaluate the effectiveness of internal control of agricultural activity to achieve sustainable development according to its dimensions (economic, environmental, social) by application in the Directorate of Agriculture in Al-Muthanna Governorate. To determine weaknesses in internal control after examining the answers of the stakeholders in the research sample by matching those answers with financial data And statistical reports.
One of the most important conclusions reached by the research is the ineffectiveness of internal control in achieving the dimensions of sustainable development of agricultural activity in the research sample. As the effectiveness of control recorded 21% for the economic dimension, 33% for the environmental dimension and 40% for the social dimension, which affected the achievement of sustainable development goals. The research recommended The Federal Financial Supervision Bureau should adopt the proposed survey list to examine and evaluate the effectiveness of internal control in accordance with the dimensions of sustainable development.

The research aims to identify financial failure and its stages (Evolution Stage, financial deficit Stage, Financial insolvency stage, total failure Stage and the stage declaring bankruptcy or confirm) and its causes (internal and external). As well as identifying the most important elements of the financial statements that affect forecasting financial failure. As well as identifying the most important indicators derived from these elements which helps in the process of predicting financial failure and was used (Kida) multiple analytical models, multimode because it contains most of the most important elements of the financial statements. The most important finding of the research is that interest in assets is increased, liabilities reduced, increase in equity, increase in sales (income) and increase in cash, this is the most important factor that leads to eliminating financial failure. The management of the economic unit must pay attention to these factors to know whether the economic unit is vulnerable to financial failure or not through these factors

The research aims to measure the impact of financial transparency on financial inclusion by adopting quantitative measures that were collected on the basis of previous literature. For the purpose of collecting data from the research sample, which amounted to (120) views spanning over a time series of (2009-2018) that were intentionally selected as the variables The respondent was more prominent during those years. The research was applied at the Rafidain Commercial Governmental Bank in Baghdad, because this bank is vital and controls a large proportion of the assets of the Iraqi banking system and works to support the requirements of economic development in the country and achieve stability in its financial system. After evaluating and testing the data quality and its compliance with the moderate distribution, the data were analyzed. And hypotheses tested using appropriate statistical tools such as the arithmetic mean to diagnose the level of variables in the research bank and the simple and multiple linear regression equation to test the direct effect of the explanatory variable on the respondent variable using the program (SPSS V.24). The results showed correctness of correlations and influence on the level of variables in the respondent bank. As for the most prominent recommendations, they focused on how to enhance financial transparency practices, and requirements for financial inclusion

The problem of this study is related to level of knowledge of top management in the selected University about strategic intelligence and the effect of that on the enhancement of organizational excellence. The objectives of the study is the explain the correlation and effect between strategic intelligence and organizational excellence. To achieve this goal, a questionnaire was developed and distributed between 51 academics in different organizational levels including; (Assistants of the university president, Deans, Assistants of Deans, Head of Departments, and managers of other departments in the head office of the University). SPSS software has been used in order to get results. The main conclusion of the study was that the strategic intelligence enhance the organizational excellence in the selected University. Depending on that, the author recommends that the selected University should be more aware about the strategic vision in order to be able to frame the needed strategic to more effective.

The research aims to generate knowledge about the approval of hearing the customer’s voice as an effective input in achieving the customer value in Al-Razi Hospital Private. The research sample consisted of a group of customers who benefit from the service provided by the hospital, and accordingly the number of sample individuals was (40) individuals, and the questionnaire was used as a tool to collect information. The most important finding of the researcher was that there was an interest by Al-Razi Al-Ahli Hospital to hear the customer’s voice and the permanent pursuit of work according to it, and it also appeared that there was a noticeable interest on the part of the hospital’s administration in the constant pursuit of customer value.

This research helps to identify the methods of controlling marketing adopted by Korek Telecom Company and its role in promote customer satisfaction. The research problem revolves around the weak activation of controlling marketing and its dependence on promote customer satisfaction represented by (Understanding customer needs, measuring customer satisfaction and customer feedback). The research sample includes (30) managers and officials in the researched company. The research variables were measured by relying on the questionnaire in collecting data related to the practical aspect of the research, and the correlation and impact relationships between the marketing control variable and the customer satisfaction variable and its dimensions were tested, and using the ready statistical program (SPSS).
The research reached several conclusions, the most important of which was there is a significant effect of marketing control on the dimensions of customer satisfaction. This shows that this control explains the difference in satisfaction, which indicates that good control methods make the customer more satisfied with the services provided by the company. Most important recommendations, it is directed towards designing an effective monitoring system that depends on setting mechanisms through which he can go towards listening to customer complaints and also satisfying their needs and desires in a way that is commensurate with the development taking place in the field of communications

This study aimed to determine the nature of the organizational climate and the level of interest in this climate. In addition to identifying the prevailing of the researched dimensions and through the arrangement of dimensions from the first to the fifth, in addition to providing solutions that can be used by the Directorate of Agriculture in Basra Governorate. The study community was represented in the Basra Governorate Agricultural Directorate, and from sample (169) employees working in the Basra Agriculture Directorate, a questionnaire was distributed to them. That designed by the researcher based on a number of sources that consisted of (25) paragraphs. The validity and reliability of this questioner were checked according to Cronbach Alpha.
The study revealed for some conclusions, one of the main of these conclusions that the organizational climate in Basra Agricultural Directorate is good organized but at the same time the organization structure not really understandable for the employees, in addition to, the staff have no right to share in the decision-making.
At the end of this study, there are few recommendations that have been made, as giving the staff the right to share in the decision-making process could help the organization to cover the whole structure and the organization departments, which is shared in improving the organization structure

The research aims to demonstrate the concept of wisdom management as an independent variable and its dimensions (perception, knowledge and thinking) in highlighting the strategic intent as a dependent variable. It has been tested in private universities in the city of Erbil, a field of research, and the research problem has been identified by asking questions centered around the philosophical concepts of research variables, and about the nature of the relationship and the effect between the variables. A hypothetical scheme was designed to express the main hypotheses, and the questionnaire was used as a means to obtain data, as it was distributed to academic leaders in private universities in the city of Erbil, consisting of (119) leaders, and the number of forms valid for analysis was (112) forms. In order to validate the hypotheses, she underwent multiple tests using the statistical program (SPSS. V.23). The research adopted the descriptive analytical method. The research reached several conclusions, the most important of which is the existence of a positive relationship and moral effect between the two research variables. The research suggests the need for the researched universities to continue with more interest besides knowledge and thinking, and wiser in formulating visions and strategic message, and attention to strategic intentions in the long run so that the strategies are appropriate with the changing environmental conditions

In light of the great acceleration and increasing intensity of competition witnessed by companies today, including the North Gas Company, companies are increasingly trying to find out how they can make substantial capabilities through which to achieve excellence over their competitors, including empowering workers. Therefore the research goal is to identify the relationship between green human resource management and empowering employees, in addition to determine whether the modified role to solve problems plays a modified role in that relationship. The research model and its hypotheses were built on the basis of research literature, and previous studies were used in the development of research indicators. A questionnaire was designed to collect research data, where (60) questionnaires were distributed, (56) of them were retrieved with a response rate of (93.3%). To confirm the degree of reliability in the data, the Crow Alpha test used the path method and the structural equation modeling to test the hypotheses. The research reached a set of results, the most important of them which is the existence of a relationship between green human resource management and the empowerment of workers, and that problem-solving adjusts the relationship between green human resource management and the empowerment of workers with research staff at North Gas Company

The research aims to pay attention to organizational factors related to building the right strategies that lead to achieving high levels of organizational effectiveness. As well as learning about the reality of applying strategic agility and the extent of its impact on the effectiveness of the banking sector, especially the Central Bank of Iraq through the use of some indications. Where the research was conducted within the Central Bank of Iraq. The research community was represented by the decision-makers inside the bank and who were targeted by selecting a deliberate( intentional) sample It included (33) managers from the Central Bank of Iraq. As the questionnaire was the main tool for collecting data and information. In order to process the data, used several statistical methods, the most prominent of which are standard deviation, mean, Pearson correlation coefficient, And the simple linear regression coefficient. The most prominent results of the research is to employ the Central Bank of Iraq for strategic agility methods. As well as the great interest that the bank attaches to the objectives, which are the main reason for its effectiveness. As for the most important recommendations, it is necessary for the central bank to pay attention to strategic sensitivity because of its important role in improving the strategic agility

The current research aims at measuring the extent of the contribution and impact of strategic ambidexterity, is adopted as an independent and explanatory variable with three dimensions (exploring opportunities, exploiting opportunities, structural ambidexterity) in organizational excellence is taken as a dependent variable with four dimensions (excellence of leadership, human resource, strategy and structure). The research problem was identified in a number of questions centered on the nature of the relationship and the impact between the two search variables and for that purpose a Hypothetical scheme was expressed that expresses the research main hypotheses. The Northern Cement State Company (headquarters) is chosen to be the sample for the study where data collection uses a questionnaire to achieve the objectives of the paper. As (130) forms were distributed among a group of workers. Amongst (112) valid forms were obtained for analysis. To analyses data, the study adopts a number of statistical methods (correlation coefficient, simple linear regression) Finally, data analysis shows that there is a correlation of statistical significance between strategic ambidexterity and organizational excellence. Also, it is found that strategic excellence has a positive impact with statistical significance in organizational excellence