Iraqi Journal for Administrative Sciences

This research aims to demonstrate the extent to which the Balanced Scorecard can be used and its reflection on improving financial performance in the hotel and tourism sector in Sulaymaniyah Governorate - Kurdistan, Iraq. The research sample consists of (7) five-star hotels in Sulaymaniyah Governorate. The related scientific aspects were analyzed and discussed by following the descriptive analytical method, which is based on collecting important facts related to the subject and subjecting them to analysis. To achieve the research objectives, a questionnaire was used to collect the required data, which was then analyzed using the Statistical Package for Social Sciences (SPSS) program. The research concluded that the use of the Balanced Scorecard has a positive impact on improving the financial performance of the hotel sector. Accordingly, several recommendations were presented, including directing hotel management to apply the Balanced Scorecard in hotels and to pay attention to non-financial dimensions, such as customer satisfaction and development of internal processes, due to their indirect impact on financial performance, and to ensure improved financial and operational performance in the long term.

The study aims to identify the relationship and impact between risk management, represented by its strategies (risk acceptance, risk transfer, risk avoidance, risk reduction), and the dimensions of strategic dominance (scope of influence, competitive pressure, competitive construction). The research problem emerged from questions about the nature of the relationship between the independent variable (risk management) and the dependent variable (strategic dominance). A hypothetical model was developed, including two main hypotheses tested statistically using SPSS V.23. The study adopted a descriptive-analytical approach and used a questionnaire as the primary data collection tool. The research population consisted of 95 project managers in construction projects in the Kurdistan Region of Iraq, with a sample of 69 managers. Results revealed strong and positive correlations and impacts between the main and sub-variables. The study concluded with several recommendations, most notably the need to leverage the strong relationship between the variables to enhance the performance of the surveyed companies.

This research analyzes and evaluates the state of foreign reserves in Iraq. It focuses on the Central Bank of Iraq’s (CBI) role in managing them for the period 2004–2024. The analysis considers structural, political, economic, and security challenges impacting Iraq’s monetary and financial stability. The study adopts a descriptive-analytical approach and uses quantitative data to assess reserve adequacy based on international standards. These include import coverage and the ratio of reserves to M2, external debt, and GDP. The findings reveal that Iraq managed to accumulate significant reserves during certain periods, especially after the CBI gained independence and oil revenues surged. However, reliance on oil made reserves vulnerable to external shocks. Despite improvements in reserve adequacy, structural reforms remain essential to ensure sustainability and diversify foreign exchange sources. The study recommends diversifying the economy, strengthening reserve management, enhancing central bank independence, and improving coordination with fiscal policy.

This research aimed to measure the influence of the proficiency and independence of the internal audit activity in reducing fraud via analyzing internal auditor challenges in public institutions in Sulaymaniyah City in north of Iraq. For collecting primary data, the research utilized questionnaire method, the sample of the research comprised of 60 internal auditors in public organizations in Sulaymaniyah City, simple linear regression method was applied to evaluate the of influence of proficiency and independence of the internal audit function in mitigating defraud. The outcome discloses that the proficiency and Independence variables in internal audit operation significantly and positively impacted on minimizing fraud. Hence the study recommends that general managers should prioritize offering adequate training, holding scientific seminars, opening practical courses to the internal auditors with guaranteeing full independence to reduce the risk of fraud.

The aim of the research is to review and explore the impact of ethical leadership on the effectiveness of internal auditing operations of economic units, as ethical leadership reflects positive traits such as honesty, integrity, trustworthiness, justice and altruism. Through these traits, a leader with good ethical behavior can influence his followers to enhance and develop ethical practices in the workplace, while the effectiveness of internal auditing is represented by its ability to achieve the goals for which it was created. The descriptive analytical approach was used to address the research questions, and it relied on a questionnaire distributed to a sample of (111) individuals from a community of (210) representing the field of application for employees of the Internal Audit Department and control units in the colleges of the University of Karbala, including academic instructors and graduate students. Then, the data were analyzed using the SPSS program to conduct reliability tests, formulate descriptive statistics, and analyze correlation and linear regression. The results showed a significant relationship and influence of ethical leadership on the effectiveness of internal auditing. The study concluded with important recommendations for strengthening ethical values among members of internal audit departments. These departments should adopt policies based on the rules of professional conduct for auditing and internal auditing standards to increase the effectiveness of internal auditing and, consequently, raise the quality of its operations at the university level.

This research aims to examine the role of supportive leadership in enhancing human resource flexibility at Akre University of Applied Sciences. The study focuses on dimensions of supportive leadership (employee empowerment, inspirational motivation, and fairness in treatment) and their relationship with aspects of human resource flexibility (behavioral flexibility, skill flexibility, and HRM practice flexibility). Data were collected from a sample of 200 employees using a questionnaire and analyzed using SPSS V.23. The results revealed a statistically significant relationship between supportive leadership and human resource flexibility, indicating that leadership plays a key role in enhancing employees\' adaptability to challenges. The research recommends developing sustainable training programs to empower human resources and improve institutional performance.

This research aims to identify the role of human resources flexibility in achieving job maturity in a number of private hospitals in Sulaymaniyah Governorate, which numbered (8) hospitals. After reviewing the relevant literature and previous studies, the theoretical framework was developed, along with the construction of the conceptual model and research hypotheses based on the concepts of human resource flexibility and job maturity. Based on the nature and objectives of the study, the descriptive-analytical approach was adopted, and a questionnaire was used as the main tool for collecting field data. A total of (100) questionnaires were distributed among employees working in private hospitals in Sulaymaniyah Governorate, of which (81) were returned, and (61) were deemed valid for statistical analysis. To analyze the data, several statistical methods were employed, including Cronbach’s Alpha to verify reliability and validity, factor analysis, simple correlation, and structural equation modeling, using)SPSS-24( and )AMOS-24( software. The results revealed a significant correlation and impact relationship between the independent and dependent variables. Based on these findings, several recommendations were proposed, most notably the need to enhance employees’ decision-making abilities, encourage a culture of teamwork and responsibility, and provide a motivating work environment that supports critical thinking and learning from mistakes, all of which contribute to strengthening employees’ job maturity.