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 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.

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.

The research aims to shed light on the role of the international accounting standard in the public sector No. (24) in improving the implementation of the general budget and heading towards adopting the application of the international accounting standard for the public sector (24) iPSAs, and for the purpose of achieving the research goals, the research has sought through the importance of the role that the IPSAS 24 stands in achieving rational financial management in the public sector, enhancing confidence in government financial reports by presenting comparison data between the plan and the port. Decision makers help to monitor deviations and analyze their causes in order to improve financial efficiency, and the Budget of the Central Technical University has been reviewed and the budget information is presented according to the requirements of (24) IPSAS for years (2019-2022), and the analysis has been used the impact of the standard’s application on the effectiveness of implementing the public budget using financial data from government agencies. The research has reached the most important conclusions of the application of the IPSAS 24 standard is not limited to the accounting side, rather, it is a strategic tool that enhances the effectiveness of public money management, raises the quality of financial reports, and establishes the principle of government accountability, which supports the implementation of the public budget
according to the planned goals.

The research aims to measure the extent of the impact of viral marketing on consumer behavior. It includes two basic variables in its intellectual framework (viral marketing and consumer behavior). To understand these two variables, a number of essential dimensions of viral marketing were relied upon, namely (electronic publishing media, viral advertising campaigns, electronic word of mouth, and incentives for transmitters of the viral message). As for the dimensions of consumer behavior, they are (motives, perception, learning, attitudes, and personality). In addition to the above, the research reached several statistical results in its practical aspect, relying on the questionnaire, whose paragraphs were designed in a way that is compatible with the nature of the research community and sample (93 employees of the men's clothing factory). Several conclusions emerged from it, the most prominent of which is the existence of a correlation and moral influence between viral marketing and consumer behavior, in light of which several recommendations were presented, including proposed solutions

The research aims to measure the impact of artificial intelligence in enhancing the accounting and auditing profession. The study's hypotheses were tested by distributing a questionnaire to a group of academics, accountants, and auditors at several Iraqi universities, including Tikrit University, Samarra University, and the Northern Technical University, during 2024. This resulted in 82 responses out of 100 distributed questionnaires. The SPS statistical program was used to arrive at the results. The most important results reached are that the use of artificial intelligence in the accounting and auditing profession can contribute to reducing manual processes, improving work efficiency, and saving effort and time for accountants and auditors. A significant positive (direct) correlation was found at a significance level of less than 5% between artificial intelligence and the accounting and auditing profession. This means that the expansion of the adoption of artificial intelligence technologies in universities and institutes within the field of research will be accompanied by an increase in the importance and effectiveness of the accounting and auditing profession. The study recommended that relevant entities in the accounting and auditing professions conduct courses and workshops to introduce AI applications and how to use and benefit from them, with the aim of increasing awareness and understanding among those working in the accounting and auditing profession.

The current study aims to examine the impact of enlightened leadership on organizational change in the General Company for Ports of Iraq, with a focus on the role of dynamic capabilities as a mediating variable in the relationship between the independent and dependent variables. The study population consists of employees working at the company’s headquarters, and the random sample included 300 employees. Questionnaires were distributed, with a return of approximately 277 completed forms, whose data were analyzed using SPSS and AMOS software. The results showed a positive correlation between enlightened leadership and organizational change, reflecting the impact of enlightened leadership in driving change within the company, achieving organizational goals, and improving organizational structure and culture. The study recommended supporting the enlightened leadership model in all company departments and enhancing dynamic capabilities by developing sensing systems and organizational resources. Dynamic capabilities should be integrated with leadership strategies, and a sustainable learning environment should be fostered to support leadership skills and strategic thinking towards digital transformation. Additionally, improving standardized work methods and increasing internal communication are crucial to reduce discrepancies between departments.

The banking sector is one of the most important sectors contributing to economic growth through the funds it provides for lending. Loan ratios have attracted many researchers and economists to study and identify the factors that affect the volume of loans granted by commercial banks, which are directed towards supporting the economic growth process. To this end, the study aimed to determine the impact of some internal and external factors and indicators on loan ratios granted. Data was collected for a number of commercial banks for the period 2015-2023. Several banking indicators were used, including (bank size, capital adequacy, deposit volume, bank liquidity, profitability), as well as several macroeconomic variables (economic growth, interest rate, inflation rate), to demonstrate their impact on the loan granting process based on loan ratios granted.

This research seeks to support logistics manufacturing services in enhancing sustainable supply chain management by applying it in our Iraqi organizations. The research was applied to a sample of officials of the production departments of the General Company, consisting of (45) employees. In order to achieve the research objective, the main and sub-hypotheses were adopted that reflect the relationship between logistics manufacturing and sustainable supply chain management. One of the most important conclusions reached by the research is the availability of the logistics manufacturing variable in the public company in all its dimensions. This is a good indicator that shows what the company shows towards nurturing a highly skilled workforce, in addition to applying the decentralized policy in the company’s management. The most important recommendation was to ensure that the philosophy of logistics manufacturing and sustainable supply chain management is a priority that defines the company\'s organizational culture.

This study aims to analyze the impact of authentic leadership dimensions (self-awareness, relational transparency, balanced processing, ethical perspective) on the quality of work life (working conditions, life balance, professional growth, reward system, participation) among employees at the College of Administration and Economics - Sumer University, in light of increasing organizational pressures and the declining effectiveness of traditional leadership styles. The study adopted the descriptive analytical approach, using a questionnaire prepared based on approved standards, and distributed to a sample of (80) employees. The data were analyzed using appropriate statistical methods via SPSS v.26, including averages, standard deviations, and regression analysis. The results showed a statistically significant impact for each dimension of authentic leadership on the quality of work life, confirming the effective role of this leadership style in enhancing the university work environment. The study recommends adopting authentic leadership as a strategic approach to improving the quality of work life and raising the efficiency of institutional performance.

The research aims to investigate the role played by the impact of technological development and accelerated manufacturing in measuring the indicators of the electronic Gap .If the data and information related to the research were collected through designing a questionnaire that was distributed to a sample of (85) individuals from the heads of the production departments in the aforementioned factory, in addition to personal interviews, the research community was represented by the factory. One of the most important conclusions is that the respondents are developing the importance of the development of accelerated manufacturing in achieving the electronic gap, which is a good indicator that reflects the distinguished quality of the laboratory. The most important recommendations reached by the research are the technological development of accelerated manufacturing and the indicators of the electronic gap within the scope that draw a map of the organization’s value stream.

This research examines the influence of Optional Financial Information Reporting. (OFIR) on Sustainable Strategic Financial Performance (SSFP) in the Iraqi banking sector (2021-2023). Despite significant global focus on transparency, the Iraqi context faces challenges in adopting International Financial Information. Reporting, Standards (IFRS), including regulatory conflicts, cultural barriers, and limited experience. The study addresses this gap by analyzing how VFID affects key financial metrics such as net profit, equity, and asset growth in three banks (Bank of Baghdad, Ashur Bank, and Investment Bank). Using regression and ANOVA analyses, the study reveals a significant positive relationship between VFID and SSFP, particularly when controlling for institutional heterogeneity. The results highlight that improved optional reporting practices are associated with improved profitability, liquidity, and stakeholder confidence, underscoring the role of transparency in enhancing financial stability and competitiveness. The findings provide critical insights for policymakers and bank managers to strengthen Financial Information Reporting frameworks, align practices with international standards, and foster sustainable growth in Iraq's evolving financial landscape.