Tikrit Journal of Administrative and Economic Sciences

The research aims to demonstrate how the environmental and economic information produced by Material Flow Cost Accounting (MFCA) can be used to support quality improvement and cost reduction, the research dealt with the theoretical framework of (MFCA) by identifying its concepts, importance, benefits and characteristics, as well as the steps of its implementation. Provide a proposed model for the material flow cost accounting and then conduct a case study test by trying to apply this model to the General Company for the manufacture of medicines and medical supplies in Samarra / Iraq in order to verify the effectiveness of the model in improving the product quality and reduce its cost in the company of sample research. The research found that MFCA technology is efficient, effective and able to provide relevance information in order to improve product quality and reduce its cost in the company

The current research aims to test the role of information technology governance in accordance with the COBIT framework in enhancing the internal audit quality in Iraqi banks listed in the Iraq Stock Exchange. Through the questionnaire that was distributed to the internal auditors working in these banks. The research sample consisted of (168) Valid for statistical analysis, data were analyzed and hypotheses were tested through several statistical treatments using SPSS statistical program. The results indicated that there is a significant relationship and a significance positive impact for IT governance under COBIT framework and in enhancing the internal audit quality

This study aims to analysing the availability of the requirements of the application of e-government and then determine the basic requirements to suit the Iraqi environment, according to the United Nations study about E-Government Development Index (EGDI) and E-Participation Index (EPI) for the latest issue. Whereas, it is the only global report to assess the situation of Member States with regard to the development of e-government for countries to each other, it is thus a way for countries to learn from each other's experiences and as a tool for development.
Where the researchers concluded that the Iraqi environment does not meet the proportion of more than 30% of these requirements for the availability of e-government applications, it is possible to provide many of them, but they need legal legislation through which an initial application of e-government can be implemented.
Based on the results of the analysis of the indicators and the conclusions of the research, some recommendations can be summarized as follows:
1. Modernization of the decentralized government accounting system, in line with the electronic payment procedures for government financial transactions, which can provide many services online.
2. It is preferable to eliminate the benefits that a company (Q Card) imposes on citizens for its services, through a proposed mechanism

This study aimed to test the role of accounting Earnings quality measures in predicting financial failure. The study examined a sample of (16) banking companies listed in the Iraqi market for securities for the financial period from (2009) to (2015) ,The independent variable was measured by the quality of accounting Earnings through two models: (Earnings persistence by adopting a study (Boonlert et al., 2006) and predictability by adopting a study (Francis et al., 2004) and study (Shahid & Abs, 2015)The dependent variable was measure by predicting financial failure through the models (Z-Sherrod -1987),The study found A statistically significant effect of the (predictability) in predicting financial failure, while there was no relationship statistically significant effect of the Earnings persistence in predicting financial failure

Human resources are the most important resource for any economic unit in the world today and one of the most important factors to achieve its objectives. With the developments in the capital market for this was the trend towards accounting treatments derived from international standards, which have a significant impact on the process of assessing these benefits in the Iraqi economic units. The research reached a set of results, the most important of which are: The pension bonus and pension are determined based on the employee's pension service and his salary, and therefore require that the percentage of deductions (pensions) vary, It is not fair and equitable that all employees are equal in the percentage of deduction, despite the difference in their job titles and job grades, The study concluded with several recommendations, the most important of which is the necessity of updating the law of the salaries of state employees and the public sector and the civil service law through issuing unified legal texts for employee benefits to be committed by the state departments and all public sector companies, in addition to the possibility of investing the income of the fund's affiliation in the form of shares in companies. Or in the form of housing units that are owned by employees within certain limits

The main objective of the research is to diagnose the determinants of the of the Organization DNA which are most influential in enhancing the ability of the researched universities to respond to sudden environmental changes. In order to achieve the objective of the study and to answer the questions of the problem, a purposive sample of (64) individuals were chosen from the deans and heads of departments in a number of private universities in Iraq. The data were analyzed using a number of statistical methods (percentages, averages, standard deviations, response rate).
1. The characteristics that determine the universities of the respondents provide a distinct identity from others, but to varying degrees in terms of those universities interest in those characteristics and philosophy in the focus and cooperation in the interest among them, both at the level of one university or when comparing the universities researched.
2. The researched universities possess the capabilities of strategic agility that qualifies them to achieve strategic agility and respond flexibly and quickly to all accelerated environmental variables in the opportunities they can exploit quickly and face the threats that threaten their survival and continuity in the private higher education sector

The main objective of the study was to investigate the extent to which the dimensions of emotional intelligence were applied in order to reach the highest levels of social relations between the employees of the organization in question and to identify the nature of the relationship between emotional intelligence and organizational friendship. The descriptive exploratory approach was adopted, To the attention and awareness of self-feelings and self-understanding and formulation clearly and organized according to the monitoring and perception of behavior, and supports the possession of the organization investigated the rationale of emotional intelligence and its dimensions, which gives to those who have doctors. The study of the main to question that: What is the role of emotional intelligence in organizational friendship? A questionnaire was (278) distributed to the doctors in the Department of Health in Kirkuk and retrieved (178) questionnaire forms valid for analysis. The researcher adopted the questionnaire as a main tool. As well as the interviews conducted by the researcher with some of the sample respondents to collect data on the field researched. The study reached the most important conclusions: The results of the study showed a significant correlation between emotional intelligence and organizational friendship, and the correlation was positive to all dimensions of public intelligence

The present research deals with theoretical and field-based theories on the use of human engineering factors as an input to the development of the fundamental capabilities of the staff in specialized diagnostic and therapeutic units in a selected sample of the hospitals of Salah Al-Din Governorate. The intellectual basis of the study was based on intellectual and cognitive developments, working through the provision of human engineering factors and principles will add new potentials that will drive the creation of an appropriate working environment, thereby investing human resource capabilities and skills and directing them towards the use of the organization's resources and achievements.
The descriptive analytical approach was used to achieve the results, and the questionnaire and interview were the main tools for collecting data and information related to the field of the study. As it was analyzed (165) Questionnaire, Using the statistical package (SPSS). The study concluded with a number of conclusions, the most important of which are the weak availability of human engineering factors in the field of health, the existence of significant correlation between the exclusion of the study and its variables at the macro and micro level. Finally, the study came out with a number of recommendations and suggestions

The study adopted the model (Ghazawneh) issued in (2008). Which was called the management of the mass collaboration project, with the actual application of all stages of the model, namely pre-adoption stage and adoption stage and finally stage post-adoption through a program on a web 2.0 technology. The program was actually applied at the Northern Technical University by researchers where the entry accounts were distributed (63) teaching at the university mentioned, with strategic partnership with (16) teaching in university of Mosul, and thus the total number of (79) teaching for each of the universities. The study reached the possibility of adopting the proposed model to achieve efficiency, effectiveness and results required from the collaborative process, in addition to efficiency and effectiveness in the performance of the program in the research and intellectual aspects

Theoretical background: The topic of cloud computing has emerged recently in the world of information technology and communications technology as it contributes to provide a new form to take advantage of computer services and software over the Internet, especially when it comes to measuring the intention of individuals to deal with modern technologies.
Research Objective: The study aims to identifying the factors influencing the user's intention to accept cloud computing in a sample of private hospitals in Erbil province based on the extended version of the unified theory of acceptance and use of technology (UTAUT2).
Research Problem: The extent of the impact of cloud computing factors on the intention to use and accept, and to answer this was built a hypothetical model that determines the nature of the relationship between its variables, and is based on a set of main and sub-hypotheses about the impact of cloud computing factors in the intention to use.
Research Methodology: The descriptive analytical approach was followed. Preliminary data were collected by distributing a questionnaire to a sample of (222) medical staff in (11) Private hospital in Erbil.
Conclusions: The research concludes that the user acceptance of cloud computing can be explained and predicted by variables related to the model (expected performance, expected effort, social impacts, available facilities, habit, price savings, behavioral motivation). This is supported by the results of statistical tests that explains the impact of cloud computing on the user's intention to accept and adopt it.
Proposals: The need to promote the subject of cloud computing by all organizations, which should be aware of its role and its impact on their activities and the sustainability of their work

The main objective of the research is to test the nature of the relationship between the modern roles of human resources management and organizational symmetry in the researched organization.
In order to achieve the objectives of the study and to answer the questions of the problem, a deliberate sample of (70) members of the general directors and heads of departments in the Ministry of Migration and Displacement was selected. Adopted (the questionnaire) As the main tool for data collection. The research reached several results:
1. The characteristics of the selected organization provide a distinct identity, but to vary degrees in terms of the organization\'s interest in those characteristics and its philosophy of concentration and cooperation in interest among them both at the level of one organization or when comparing the organizations interviewed.
Cognitive styles represent a contemporary trend that is gaining increasing attention by most business organizations. Therefore, the aim of the research is to know the cognitive styles and test their effect in enhancing the efficiency of strategic decision by employing these styles in selected private banks. To achieve the objective of the research, a purposive sample of(64) managers and (99) employees in three private banks are (Middle East Iraqi Investment, Assyria International, Kurdistan Islamic International Investment). The researcher adopted two types of questionnaire: the first distributed to the staff to determine the cognitive styles available in their banks, while the second questionnaire: Spread over the administrative clinics to determine the efficiency of the strategic decisions taken, has been the adoption of the program (Smart pls,3)for data analysis. The research reached a number of conclusions: The most important of which are: the availability of some cognitive styles in the researched banks, some cognitive styles affect the efficiency of strategic decision at the level of the researched banks. Was the most influential analytical style among the prevailing cognitive styles, as well as the disparity of the researched banks in the use of cognitive styles.

The main objective of the research is to test the nature of the relationship between the modern roles of human resources management and organizational symmetry in the researched organization.
In order to achieve the objectives of the study and to answer the questions of the problem, a deliberate sample of (70) members of the general directors and heads of departments in the Ministry of Migration and Displacement was selected. Adopted (the questionnaire) As the main tool for data collection. The research reached several results:
1. The characteristics of the selected organization provide a distinct identity, but to vary degrees in terms of the organization's interest in those characteristics and its philosophy of concentration and cooperation in interest among them both at the level of one organization or when comparing the organizations interviewed.
2. The organization has modern roles of human resources management that qualifies them to achieve organizational symmetry and respond flexibly and quickly to all accelerated environmental variables in its opportunities that can be exploited quickly and face crises that threaten society and minimize losses and the government sector is responsible for protecting society.

Although organizational forgetfulness is a modern term, it is used in most organizations in one way or another. The aim of this research is to study the relation and effect between organizational forgetting and the effectiveness of administrative decisions. The analytical descriptive approach was adopted in the research. managers in the State Company for Drugs Industry & Medical Appliances/Samarra (55) individuals. The questionnaire was distributed to them and 48 (valid) forms were returned for analysis. The research concluded that there is a strong correlation and effect between organizational forgetting (purposeful and non-purposeful) and the effectiveness of administrative decisions

Foreign trade in Algeria has witnessed tangible development in recent years, as it contributed to increasing economic growth rates, diversification of commodity production and the creation of new added values, which are reflected in exports of goods and services, as well as attracting foreign investments that contribute to development. Filling the need for increased domestic demand through imports. The research problem the situation of Algerian foreign trade. The aim of the research is to clarify the extent of the success of the trade liberalization policy at the level of foreign trade in the economic performance in Algeria, as well as the measurement and analysis of the determinants of trade And its impact on the economic performance of Algeria.

The investment climate is an important element that all countries seek to provide because of its great importance in attracting capital and achieving investment, and its distinctive features in the economic system and its direct correlation with other economic variables. Capital is also an effective means of changing the structure of the national economy, Investment is also one of the pillars of sustainable development, which leads to increased production capacity for its positive relationship with economic growth.
Iraq is also one of the countries that has economic resources and human resources, through improving the economic and non-economic indicators attractive to foreign capital and local, and whether indicators of the investment climate in Iraq attractive or repellent capital and ways and means to help improve the investment climate.

Economic development literature contains two views, the first one consider women's empowerment is pre-condition to achieve economic development, the second believes that achieving economic development is the prerequisite to women's empowerment.
Arab countries have experienced a relative development in indicators of women's educational, economic, health and political empowerment, the question is whether this improvement in women's situation has affected economic development.
Or more development, is a precondition for women's empowerment. This research attempts to discover the impact of the development of women's empowerment indicators on economic development in Arab countries by using time series data for ten Arab countries for the period 1990-2015. The use of time series data is to overcome the limitations of using cross-sectional data or panel data.
The research has found a significant impact of women empowerment on economic development, which calls for more efforts in the development of women's empowerment indicators in these countries

The phenomenon of money laundering is growing and developing rapidly thanks to globalization and technological development, and its methods are multiplying and its economic, political and social effects are increasing. In view of the seriousness of this phenomenon, the international community has been keen in recent years to consider the fight against money laundering as a general indicator whereby the extent to which States, their banks and their financial institutions respond to the costly international requirements. Money laundering and the avoidance of their economies and their banking and financial sectors could have negative consequences. The research aims at identifying the phenomenon of money laundering and its stages, methods, criminal patterns and sources of money, and the impact of this phenomenon on the GDP and the need to combat this phenomenon by holding many agreements and participating in international and regional conferences

The industrial sector occupies a distinguished position among the economic sectors at the level of developed and developing countries as it is the main engine of economic development. The research problem indicates that the Iraqi industry began to decline and its role in contributing to the Iraqi GDP due to many setbacks, starting with wars and siege and ending with military operations. Since 2003, a comprehensive strategy for the rehabilitation and operation of these projects is required. The research is based on the hypothesis that the percentage of the contribution of the general industrial companies in the manufacturing industry decreased after 2003. The research aims to evaluate the efficiency of the performance of public industrial projects, identify weaknesses and strengths, and develop appropriate solutions for deviations through the use of economic criteria and indicators. It is concluded by studying the lacked a clear strategy for the promotion of the public industrial sector during the study period, which reflected negatively on the performance of the manufacturing industry and thus the inaccuracy of policies and procedures followed during the study period. The study recommended the development of some solutions and treatments commensurate with the capabilities of Iraq. And the development of a clear and well-defined strategy for the advancement of the public industrial sector and to pursue policies that will guide the manufacturing formula commensurate with the national development plan, and enjoyed by Iraq and the potential resources qualify the industrial sector to keep pace with economic changes and competition

Demand for petroleum products occupies a major position in the framework of today's activities. The fuel (Petrol fuel, gas oil, white oil "kerosene" and liquid gas) are the most important oil derivatives, and the demand is rising annually at the local, regional and global levels. This study aims to measure and analyze the demand for some oil derivatives in Iraq for the period (2000-2017). The study started from the hypothesis that the increase in domestic demand for basic oil derivatives in Iraq is influenced by many factors accompanied by the inability of the productive capacity of oil installations to cope with, and therefore resort to the import of these derivatives from the outside world. Gas, white oil and liquid gas as dependent variables, considering (per capita average, the prices of each product, the number of gasoline-powered cars, the number of gas-powered cars, the total electric power consumption) as independent variables for each approved variable Its own. After quantitative and standard analysis of the above indicators using modern standard methods according to the program (Eviwes10) the study reached several conclusions, the most important of which is that the demand for oil derivatives in Iraq witnessed a noticeable increase during the study period and increased the volume of imports for those derivatives. This is due to many reasons, including the increasing population and the number of cars, and the low production capacity of Iraqi refineries due to the instability of the security situation and the destruction and theft of some of them, and other reasons. The study concluded with several recommendations, including: The need to work on the establishment of new oil refineries to refine crude oil, in addition to providing maintenance for existing refineries. The importance of activating the role of the private sector and work to create a suitable investment environment for the purpose of attracting foreign investment and its contribution to the establishment of oil refineries for the purpose of exporting oil derivatives. In addition to Crude Oil

This study aimed to clarify the structure of public debt and its impact on some macroeconomic variables and the extent of the impact of the increase in public debt on those variables. In order to reach the goal has been relied on methods of analysis through analysis of public debt structure on some macroeconomic variables in sample countries the study (Jordan, Lebanon, Egypt, Yemen). Was also used quantitative analysis based on standard methods, through the application of the method of tablet data (Panal Data), which combines cross sections and time series, based on annual data for the period (2004-2017) included sample countries in order to know whether the structure of the public debt has a positive or negative effect on those variables. The results of the standard study showed that there is a significant and positive impact of public debt on both GDP, imports and investments

Different economic schools have dealt with the velocity of money circulation. They represented different explanations for the reasons of the velocity of money circulation. The traditional school hypothesizes that the velocity of money circulation is static in its function as economic transaction exchange and settlement in its short term. It is associated with the weak income and outcome in the full level of employment. The cash balances theory was another image of the traditional quantitative theory of money was presented by Thomas Robert Bugeaud, Robertson and Keynes. Unlike the traditional theory, the cash balances theory is based on the idea that the value of money is determined by money supply and demand. While this theory tells that the price level is the level at which the quantity of money supply and the amount required to reserve it are equal. Keynes's theory emphasizes that velocity of money circulation and restoration is not static because of the speculative operations and the motives of reserves and change to the fluctuations of the wealth of the individual and interest rates.
To deal with the velocity of money circulation, this study depends on the economic theories that explain this economic phenomenon, and on the analysis of the factors that affect the velocity of money circulation. The investigation of the hypotheses in this study depends on the standard method using the (ARDL) model. It deals with the timeline chain and its features in testing the nature of the long and the short-term relationship between the velocity and some economic factors chosen for the standard, for Iraq, the period (2004-2017) due to the economic system change in Iraq after 2003.

This study targeted based on its hypothesis, the prediction of Iraqi imports from international groups (Asian, Arab, European, North America) for the years (2017-2022) using the Iraqi import data (2016-2017), according to economic reports published with the Central Bank using Markov chains. The data of the World Bank have adopted inter-trade for international groups. On this basis, the transition matrix was calculated that showed very close results to the real data of international groups (Asian, Arab, North America) Similarly, it was used to predict import values for the years (2018-2022). The most important results of the study, is the continuous increase of imports with all international totals, and the increase for North American and European countries by increasing rates, while omit it Arab and Asian countries increased by decreasing rates.

The issue of the optimal size of government spending is one of the topics that aroused the interest of researchers. That most countries take government spending as a major tool to achieve their economic and social goals and is governed by the general principle of achieving the greatest social benefits with the least amount of government spending. The research aims to estimate the optimal volume of current government expenditure, which maximizes the economic growth rates in Jordan during the period 2004-2017 by using the self-regression model with distributed slowdowns (ARDL). The optimum size of current government spending in Jordan amounted to 27.61% as a percentage of GDP. It is less than the average government spending of 29.24 % and any increase in this volume will reflect negatively on the economic growth rates.

This research aims to show the importance of savings deposits in general. In addition to identify the size and contribution of each species in the total savings, and identify the most important weaknesses experienced by the process of mobilization in Iraq during the period from 2004 to 2018. In order to address the weaknesses and progress With a range of solutions to raise the level and reach the aspiration, this study aimed to measure the impact of savings deposits on the economic growth in Iraq and the adoption of GDP as a dependent variable as an indicator of that growth. Integration of all study variables is Type I (1), According to the Johansson test, there are three vectors of co-integration, which means that there is a long-term equilibrium relationship between the independent variables and the dependent variable. This is confirmed by a two-way causal relationship between savings deposits and GDP according to the Granger causality test. To estimate the error correction vector model (VECM) and the error correction coefficient meets the conditions, the model has succeeded in all standard quality tests.

Sustainable development refers to an integrated approach to environmental and economic management Human resources and institutional capacity the first development goals will increase per capita income the treatment of hectic reasons for the hero and the uneven equivalent distribution for growth and wealth to alleviate poverty.
Economic growth and urbanization have put pressure on resources natural environment and many natural resources have taken degradation or threatened with complete disappearance in some cases. This is due to unsustainable resource management and the imbalance between increasing demand and limited supply it is worth mentioning that the indicators of sustainable development in the Arab world are low when compared to the countries of the developed world.
The absence of sustainability polices was born on the path of sustainable development in Iraq and negatively affected its social economic and environmental dimensions in addition economic development can only be achieved without concern for the environment achieving sustainable development can only be achieved through the adoption of an integrated development strategy three-dimensional social ,economic and environmental.
The study reached a number of conclusions sustainable development faces several challenges in various aspects the most important is the high rate of unemployment challenge facing the Iraq government at the moment is where corruption affects negatively on sustainable development indicators there is a huge gap between Iraq and neighboring countries in most sustainable development indicators. Iraq agriculture suffers low productivity and low share of public investment in agriculture the low level of financial allocations reduced the contribution of the agricultural sector in GDP and dramatically. There is range of resources and agricultural potential unexploited and exploited still below the level of exploitation economic optimization Lack of community and political management that create the appropriate platform for sustainable development and the lack of a future strategy to develop indicators and address the deficiencies and shortcomings. The study also reached a number of recommendations, including: Encouraging the achievement of the initial goals of sustainable development in particular with respect to the fight against poverty, health care unemployment and improving the living standard and others strengthen efforts to make the Iraqi economy a stable and multi-dominant destruction to be more competitive and face challenges. Poverty is a major challenge in the Arab world in the development of the sustainable development, as it requires the creation of the appropriate climate of investment locally and regional, and the development of a mechanism for social solidarity at the national level. In addition to the integration of Arab countries in various fields with the priority of employment Arab contribution to the contribution of the spread of poverty and unemployment. Coordination with the College of Agriculture by developing curriculum in the name of sustainable development including the curricula of all parts of agriculture, work with the directorate of agriculture in issuing a magazine or publication for agricultural development that includes research, articles and all concerns about this concept

In this research, we studied the production and consumption of maize crop in Iraq for the period and Salah-Din (2004-2017) governorate district role model for the productive season 2018. The problem of providing animal feed is a real challenge for the rural community and agricultural producers as a result of the imbalance between the livestock needs of the maize crop, and what is available for actual consumption. Based on Department of Agricultural Statistics data for the period (2004- 2017). As well as a questionnaire field questionnaire for farmers of the maize crop for the productive season 2018 in the district of Al- Dour/Salah al-Din Governorate According to the sample 118 farmers. To show the effect of independent factors (area, seeds, fertilizers pesticides or irrigation, water mechanical work, family work) on dependent factors the production crop. Eviews 9 was used. In the case of Christian irrigation and pivot irrigation, the double logarithmic function was best based on economic, statistical and standard logic. The research recommended planting hybrid varieties of the crop with high productivity and adopting the use of modern machines in various agricultural operations.

Disclosure of information is one of the basic elements that clarifying different financial transactions, one of the forms of information disclosure is qualitative disclosure, which refers to the provision of appropriate and reliable quality information to different parties in order to help them making decisions, in this research qualitative disclosure and its dimensions are examined through legal requirements. in the Iraqi environment and the recent trends of disclosure by reference to the relevant previous literature, then to determine its impact on the market value of common stocks , The research was based on the basic premise of determining the impact of qualitative disclosure on the market value of A purposive sample of five banks listed in the Iraq Stock Exchange, and its data is analyzed for eleven years using content analysis method The study reached some conclusions, the most important of which is the absence of a positive impact of the qualitative disclosure on the market value of the study sample banks, and the existence of variation in the levels of disclosure by these banks. The most important recommendations made by the research are the need to issue legislations that regulate the process of qualitative disclosure, and make studies and researches dealing with qualitative disclosure

Through this research we will built a model via using Artificial Neural Network in which the teaching groups are categorized by a set of variables. To reach a model that helps us in the future to put the academic staff at the right level and compare with the evaluation obtained through a set of criteria used in the performance evaluation academic in Iraqi universities consisting of 16 variables (standard).
The classification is divided into two stages: the first classification function and the second hidden function to reach the outputs. The stages of the assessment were divided into four groups to make a multiple classification

The research is focused on the investment in the Iraqi agricultural infrastructure. The problem to be studied in this research is that the agricultural sector in Iraq is strictly suffering from the lower productivity because of the limited investment, especially in the reclamation of more land areas through providing water for irrigation. Data for the period 1990-2017 are used in the analysis. They include the quantities of funds invested in the reclamation of land area, the numbers of hectares reclaimed, the gross domestic product and the annual agricultural production.
A mathematical model is formulated by which the economic phenomenon is analyzed by means of the method of Ordinary Least Square. GDP and the value of agricultural production were positively proportionate with the quantities of funds allocated to be invested in the reclamation of arable land and conformable to the rules of economic theory. When the value of agricultural production increase by 10%, the fund's investment in the reclamation process will increase by 56.8 million dollar. However, there was no influence to the variable of the agricultural area reclaimed on the funds of investment in the reclamation process. It was negatively proportionate with the quantities of funds invested.

The research focuses on the knowledge of the impact of strategic intelligence in increasing the efficiency and effectiveness of the organization on implementing the strategic map properly. Also the research aims to determine the role of the two modified variables transactional leadership and empowering leadership in the relationship between strategic intelligence and the strategic map. In order to achieve this, the dimensions of strategic intelligence (Foresight, Future Vision, Systems Thinking, Motivation, Partnership, Intuition, and Creativity) were adopted. The strategic map was taken as a dependent variable with its dimensions (Financial, Customers, Processes and Operation, Growth and Development). The transactional Leadership was adopted as the first modified variable with its dimensions (Provide Performance Requirements, Conditional Reward, Conditional Punishment, Active Exception Management, and Static Exception Management). Empowering Leadership has been taken as a second modified variable with its dimensions (Leading by Example, Participative Decision-Making, Coaching, Informing, and Showing Concern/Interacting with The Team). The General Company for Automotive Industry in Babil Governorate was selected for research through a questionnaire that included (257) employees working in administrative positions. The modified analysis, some descriptive statistics, and simple and multiple regression analysis were used. A number of points were reached, the most important of which is to focus on the implementation of strategic maps in Iraqi organizations and to develop the dimensions of empowerment leadership among employees. The effective role of strategic intelligence in achieving the right dimensions of the strategic map was achieved through the empowerment of leadership.