Tikrit Journal of Administrative and Economic Sciences

The research aims to explain the repercussions of crises and newly created community issues in the accounting work practices and the accounting profession. Among these issues are the emergency events that worsened in the beginning of the year 2020. Represented by the spread of coronavirus and its global economic effects that were reflected in accounting practices as a profession. As well as in the accounting rules and procedures adopted. Perhaps the most important of these procedures by recognizing and disclosing subsequent events within the (IAS10) standard. As these effects were considered as non-adjusting events for the financial reports prepared on December 31, 2019, given that the virus spread crisis was not known of affect in the date of the preparation of these reports. On the other hand, it will be taken up the mandatory extent of adopting the (IFRA9) standard was considered based on fair value. In addition the effects that followed by changes and modifications in the practices of the accountant profession and the auditor in terms of accounting decline, and the weak scope of the auditor’s work in collecting the evidence necessary to give Neutral technical opinion.

This research aims to develop a proposed framework for the accounting system in non-profit organizations because they occupy a growing area of the activities of units in most societies of the countries of the world. Based on the growing activity of these organizations, there has been increased interest in the countries of the world and professional accounting organizations to develop the accounting system for non-profit organizations. Due to the increasing need for their administrations to control the funds received from the supporters of their activities, and to assess their performance and activities by providing the necessary information to the users of the financial statement and reports.
Non-profit organizations (non-governmental organizations) do not have a unified accounting system or even a theoretical accounting framework that can be relied upon in accounting applications of a special nature for their activities. Based on this specificity, this research was applied in one of the non-profit organizations (Center of Dhar for Development) in Muthanna Governorate, to get acquainted with its accounting reality and draw the necessary conclusions and recommendations.
The research showed a number of conclusions, most notably, that non-profit organizations rely on local indicative accounting models such as the common accounting system, and does not have its own accounting system. Therefore, the research concludes with a set of recommendations, the most prominent of which is that non-profit organizations have become an important part of the life of societies in most countries of the world. Because of the interest of international organizations as an ideal strategy for the pursuit of comprehensive sustainable development, and should be allocated to these organizations accounting guide generally acceptable resulting in reports and financial statements for monitoring and performance appraisal purposes.

The study aimed to identify the role of target costs to restructuring the product cost in reaching the competitive price of a factory for food products. To achieve the objective of this study, the financial data taken from one of the Iraqi factories for food products, so that the market was studied in order to know the prices of the competing products and compare them with the current prices of the factory. Based on results of the market study, the products costs were restructured to match the actual competition market. The overhead expenses was redistributed and based on the analysis study. Some of products with a high-profit margin compared with other products, which required a re-industrialization plan accordingly.

The aim of this research is to study the impact of economic and knowledge transfer advantages in outsourcing the internal audit on the internal control environment, it is an investigative study for a group of employees at Iraqi Industrial Sector by measuring the effect between search variables. The descriptive analytical approach was adopted, as well as the selecting a sample of the internal auditors, accountants and executives directors in the Iraqi industrial companies, which number (25) companies and (129) workers, where (210) questionnaire were distributed and retrieved (129) usable. The results were extracted through the statistical program (SPSS) to validate the research hypothesis related to the effect between the two research variables. A number of results have been reached, the most important of which is; the relatively high awareness of the research sample on the economic and transfer of knowledge advantages to entrust the advantages of internal audit in Iraqi companies, Knowledge transfer as a result of outsourcing was the most supportive. This great interest can be explained by the awareness of cost reduction or avoidance especially in small and medium-sized enterprises, benefit from the accumulated experience and diverse knowledge of professional offices and ensure a high level of independence and impartiality in the results of internal audit. Thus, the most important recommendations of which was to encourage Iraqi companies, especially small and medium-sized ones to adopt internal audit outsourcing procedures because of its many and varied advantages that support the performance of the company as a whole.

The research aims to identify the recognition criteria and measurement, as well as presentation and disclosure of insurance contracts, especially those related to future liabilities and assets, as well as revenue arising from such contracts accordance with the requirements of IFRS 17 and then identify the most important challenges that will be faced if the standard was applied in the Iraqi insurance companies compared with the accounting requirements for insurance contracts in accordance with the unified accounting system for banks and insurance companies currently applied in the local environment. The research found that there are fundamental differences in the concepts and recognition criteria as well as the measurement approaches of liabilities and assets as well as income from insurance contracts, which poses challenges for Iraqi insurance companies need to face in order to reach the proper application of the requirements of IFRS 17. The research recommended that the concerned departments in the Iraqi insurance companies should design an integrated information system that enables the units of accounting to apply the proper basis for the recognition of insurance contracts and then measured according to the requirements of IFRS 17 to serve the insurance companies and their stakeholders and the community.

This study aimed at manifesting the role of the strategic cost management tools in terms of identifying the relevant cost data in pricing decisions in order to make pricing decisions. That many Iraqi companies suffer from an international competition due to the agreements of the World Trade Organization, which made the world a small village in which fierce competition prevails. So, companies had to confront the international competition through adopting modern tools of managerial accounting in general and adopting cost accounting in particular, Based on what has been mentioned above, the study tackled the strategic cost management in terms of the concept, importance and objectives. Moreover, the study also dealt with the types of cost data in addition to the pricing decisions to identify the impact of using the strategic cost management tools in the suitable cost data for pricing throughout using two tools of the strategic cost management tools: the benchmarking and the target cost. A comparison was made for the production costs concerning four products in Nineveh Drug Company with the cost data in Samara Drug Company as the first stage. While in the second stage, a comparison was made between the cost data of the four products in Nineveh Company with the cost data of the foreign products, through the benchmarking, target cost and the analysis the cost data of the four products, the study concluded that it is possible to identify the cost data suitable for pricing. The study also indicated the possibility of identifying the costs that have defects when adding costs to the products as well as identifying the amounts of money that should be decreased to reach the targeted cost.

This research aims to provide a theoretical presentation of the Activity Based Costing System (ABC) and The Time Driven Activity Based Costing System (TDABC) and the Performance Focused Activity Based Costing System (PFABC). The research also aimed to explain the role of the Performance Focused Activity Based Costing System (PFABC) in measuring the products costs. This research derives its importance as it dealt with one of the most important cost measurement systems related to tackling the problem of allocating indirect costs which was and still being allocated causing a problem in calculating the cost of the product. The research shows the benefits and advantages that economic units will gain from using The Performance Focused Activity Based Costing System (PFABC). The research reached a set of conclusions, the most important of which is that the (PFABC) system has benefited from the advantages of the (ABC) and (TDABC) systems and addressed their shortcomings in allocating indirect costs to the final cost target (product). Which made the process of allocating indirect costs to the final cost goal (products) according to this system are objective and thus measuring the cost of one unit of the product more objectively than is positively reflected on the process of making strategic and operational decisions. In light of the conclusions, the researcher recommends urging economic units T operates in the Iraqi environment on the application (PFABC) system for this system features help economic units to improve competitiveness and to stay in the market for a longer period.

Most of small and medium-sized enterprises (SME) seek to prepare their financial statements in accordance with the requirements of the unified accounting system. But that the limited of accounting treatments and disclosure requirements in the unified accounting system with respect to these enterprises with the lack of local accounting rules leads to have weakens or reduces the role of these enterprises in providing information of high quality. As a result, this reflects negative repercussions in the efficiency of the accounting profession in general and the presence of an improper accounting system in those enterprises in particular and therefore their impact on local economic growth.
The research aims to know the reality of applying financial reporting standards for small and medium-sized enterprises in such type of enterprises in Dohuk and highlight the difficulties facing the process of applying financial reporting standards for small and medium-sized enterprises in Duhok. Finally، recommendations and proposals are built to help implement financial reporting standards for small and medium-sized enterprises in Duhok.
In this context, the field study approach was adopted, through of questionnaire distributed to accountants are working in (SME) in Duhok. To show the extent to which the adoption of financial reporting standards for small and medium-sized enterprises contributes to adapting the applications of the unified accounting system to be applicable with the nature of those enterprises and thus their reflection on the quality of accounting information. Using the (SPSS) to test the relationship between the variables.
The study concluded that there is a positive correlation and impact relationship with positive significant between the financial reporting standards for small and medium-sized enterprises as an independent variable and the applications of the unified accounting system as mediator variable and the quality of accounting information as dependent variable

The research sought to know what the impact of sectoral financing on the net profit of Islamic banks, and the role of the funded body in that, which was covered in the research through the sample, the Sudanese Family Bank, and for the period of time (2013-2018).
Therefore, the research is based on a basic hypothesis that (there is expected to be a statistically significant relationship between sectorial financing and the Sudanese family bank net profit). For the purpose of achieving this, a descriptive and analytical method has been applied in determining the relationship between the two search variables using the Eviews-9 program, According to statistical methods (time series still test "Dickey-Fuller test", and the common integration measure "Angel-Grainger test"),
As well as the use of the inductive approach to interpret, research variables and prove the hypothesis. The research found that there is no common integration relationship between the two research variables (sectoral financing and net profit) because the parameters of the statistical model are not significant. The research found that there is no common integration relationship between the two research variables (sectoral financing and net profit) due to the lack of significance of the statistical model parameters, according to the analysis of (Angel-Grainger). Attracting other shareholders, to reflect this positively in the development process and achieve the appropriate bank return

The research seeks to highlight the importance of small and medium projects through explaining the role of the central bank in financing these projects. Iraq is one of the countries that need such projects to overcome the problems of poverty and unemployment and provide the necessary materials to meet the needs of society.
The initiatives of the Central Bank of Iraq in supporting small and medium enterprises (SMEs) were of great importance. Which adopted specific criteria in the distribution of amounts and should take into consideration broader criteria and stand on the need of the subsidized sector or the need for the province to achieve those projects an active role in economic and social development and achieve a balance between the provinces in financing and development. Therefore, the research came to shed light on those initiatives (the initiative of (1) trillion, the initiative of (5) trillion) and its evaluation by setting its direction and the correction mechanism.

Deposits play a major role in the progress and growth of banking activity, which also increasing it means an increase in investment savings and cash credit. The research aims to demonstrate the effect of deposits on cash credit for a number of commercial banks operating in Iraq for the period of 2004-2018, by using the financial analysis of the deposit employment index and statistical analysis using the (SPSS) program. The research results fell in line with the alternative hypothesis according to which statistically significant deposits on cash credit have a significant effect. The most important suggestions are (the need for commercial banks to adopt new and effective methods and policies to restore confidence of members the Iraqi society by depositing their money with banks, and leave behind the conservative credit policy to turn the wheel of economic growth towards development and prosperity.

The present research aims to know the level of impact of the quality of banking service (ki-card) provided by banks and the possibility of their application efficiently in banks and to satisfy customers, specifically in (Rafidain Bank/Cordoba-Kut Alaamal Square). The current research dealt with the quality of banking service as an explanatory variable and five dimensions (physical "tangible", reliability, response, safety, empathy), and customer satisfaction as a responsive variable. Data was collected by sources and references in addition to the questionnaire, which is considered as a basic tool for data collection was distributed to the research sample of (25) respondents then the data were analyzed through a number of ready-made statistical programs (SPSS Ver. 22) and the results of the research reached a number of conclusions were the most important: There is a statistically significant effect The bank management should work on periodical.

This research aims to knows the main transformations that monetary polices had witness especially in the new stage after 2003 year by review the procedures that the central bank of Iraq do it based on its new law in its independences areas and these that faced the monetary polices. The researchers used the analytical approach in induction the achievements and strategic visions that the central banks sued, the research cover two axis's, the first deals with the conceptual approach for central banks independences. The second axis deals with the dependence of Iraqi central bank, the criterions and the achievements in its career after 2003 year. To compete the scientific research methodology, the research concludes to many of conclusions, the vital one is that the central bank of Iraq beside all challenges could achieve his vital goals that represents in price stability for Iraqi dinar and supporting the state financial stability.

The research includes theoretical study and analytical study. As for the theoretical study, it examined the subject of financial analysis and performance evaluation in general and the performance evaluation of the companies in particular, to highlight the importance of this topic in explaining the financial position of companies. This leads to what the investor seeks in obtain as financial data that pertain to companies which leads to increased dependence on these data and increased confidence between the investor and the companies that it may invest in. This research also dealt with the role of financial indicators in the evaluation of companies in terms of availability of liquidity, its ability to pay its long and short obligations and its ability to generate profits. As for the practical or analytical aspect, it included the study of a sample in an insurance company listed in the Iraq Stock Exchange. Which is Al-Hamra Insurance Company. After applying financial indicators to the research sample through the re-analysis of its financial results, the research reached the possibility of relying on the data presented by the company in its lists financial statement.

The study aimed to indicate the impact of the return and non-market risk on the market value of the shares of the banking sector listed on the Iraq Stock Exchange. In order to measure the impact of return and non-market risk on the market value of the stock. The Pannel method used the aggregate regression model (PM) for the Iraqi private banks for the period 2010-2018. The study found that there is an adverse impact between return and market value, as well as a positive impact between the non-market risk and market value.

The current research aims to clarify the impact of the marketing mix elements on social responsibility. To achieve the objectives of the research was designed a questionnaire form prepared in line with the research goal was distributed (36) in the research organization - Asia cell, on a sample of selected managers and technicians. The number of the questionnaires was (32) with a retrieval rate (88%). The data obtained from the researched field were analyzed using simple and multiple linear regression models, which helped to produce a set of results, in the light of which a number of conclusions, including; there are significant positive impact of the marketing mix elements on social responsibility. In light of the conclusions, the research presented its recommendations, the most important of which is: the recommendation urges the researched organization to focus on understanding the overlap between marketing ethics and social responsibility of both the business organization, customer and sociality

The current research attempts to clarify the impact of concurrent engineering on its four dimensions (parallelism, standardization, integration, optimization) in product development. The research problem was launched in an attempt to answer a set of questions, the most important of which are: "Is it possible that the implementing of concurrent engineering dimensions could enhancing the product development process?" The state company for Leather Industries in Baghdad was chosen as a field of research. The questionnaire has been used as a main tool to obtain data and information, and it was distributed to an intentional sample of (45) individuals that included top management and managers of departments and divisions. In order to analyzing data that collected by the questionnaire, the statistical program (SPSS) has been used. The research concluded a set of conclusions, the most prominent of which is that there is a significant correlation and effect between the dimensions of concurrent engineering (collectively and individually) in product development. Based on the conclusions, a set of proposals were presented that related to the company under research relate the applying of concurrent engineering method and adopting its basic dimensions as a tool to achieve production and delivery of the product to the customer an advantage in the time. As well as trying to benefit from global experiences regarding the dimensions of concurrent engineering and product development

The present research aims to identify the contribution the dimensions of entrepreneurial orientation (innovation, risk taking, and proactiveness) in implementing total productive maintenance of the Mosul children Clothing Factory. To achieve this, a hypothetical model was developed which includes the research variables, as well as a number of main and sub-hypotheses were formulated. The questionnaire was used as a main tool for collecting data and information. The hypotheses were tested using a number of statistical methods. In general, the research attempted to answer the following questions: 1. Are the dimensions of entrepreneurship orientation available in the factory? 2. What is the practice of Total Productive Maintenance according to the viewpoint of the individuals surveyed in factory? 3. Does the dimensions of entrepreneurship orientation lead to the implementation of total productive maintenance? The research has reached a number of conclusions, the most important of which are: 1. The entrepreneurial orientation, with its dimensions (innovation, risk taking, and proactiveness) contributes in applying the concept of total productive maintenance in the factory. 2.The application of the concept of total productive maintenance is affected by the dimensions of the entrepreneurial orientation in the factory. Based on this, research presented a set of recommendations which consistent with those conclusions.