journal of Economics And Administrative Sciences

This study aims to review and compare research related to E-governance in public institutions with the aim of identifying common denominators that increase or decrease its effectiveness and to evaluate the evaluation methods used. By highlighting the factors of success and failure, the study paves the way for future research and links theory to practice. The study question addresses how E-governance is applied differently and similarly in Arabic and foreign studies, in addition to the effects of variables and the methodology used. Our study follows PRISMA rules, ensures quality and transparency of selection, and conducts a comprehensive analysis of research published between 2013 and 2024 based on reliable data standards such as Google Scholar. We focused in both Arabic and English on studies related to E-governance in the administrative field. These initiatives seek to improve communication and transparency while significantly enhancing electronic innovation and access to government services. However, they face difficulties such as a lack of expertise in the field of cybersecurity, a lack of funding, and weak infrastructure. Despite its weak adoption in government institutions due to weak infrastructure, E-governance enhances access to government information services. As a result, it is necessary to revitalize government institutions by allocating sufficient funding for their growth and implementing plans, policies, and strategies that meet E-governance also significantly improves the timeliness of policy advisory functions, which also increases the effectiveness of sound policy implementation.

Marketing applications of Artificial Intelligence (AI) have revolutionized business strategy providing Small and Medium-Sized Enterprises (SMEs) with superior customer engagement tools, strategic segmentation, and performance improvement. This study investigates the impact of marketing practices that are AI-based, like customer segmentation, predictive analytics, and marketing automation, on marketing efficacy, customer engagement, and on overall business performance in Egyptian small and SMEs. Utilizing a mixed-methods design, which means the integration of both quantitative (survey) and qualitative (interview) data analyzed with various methodological paradigms. The study consisted of structured surveys to 100 marketing professionals across several Egyptian SMEs and 30 executive interviews. Quantitative data were analyzed by regression analysis and ANOVA to verify associations, while thematic analysis was employed to analyze qualitative data. Regression analysis verified substantial positive impacts of AI adoption on company performance, customer engagement, and marketing effectiveness. ANOVA verified a significant difference in AI adoption among industries but not in company size. Thematic analysis verified significant findings about strategic adoption, technical and financial concerns, and opportunities for personalization.
The results verify that AI integration is productive for SMEs in terms of marketing and operations, regardless of issues concerning resource limitation. This research adds to scholarly literature as well as practical models for adopting AI systems under resource-limited conditions.

This empirical research aims to examine the relationship between three core dimensions of Organizational Behavior (OB), namely, Organizational Commitment (ORC), Organizational Structure (OST), Employee Engagement (EME), and Organizational Sustainability (OS) within medium and large-scale construction firms operating in Iraq. In addition, the study explores the moderating role of Human Resource Development (HRD) on the interactions between these OB elements and OS. A structured questionnaire was administered to 216 senior executives, including CEOs and senior managers, yielding 161 valid responses that were analyzed using SPSS. The findings confirm that ORC, OST, and EME are all significantly associated with OS. However, HRD only demonstrated a moderating effect on the relationship between OST and OS, while its influence on the connections involving ORC and EME was not statistically significant. These results contribute to the OB and sustainability literature by clarifying how specific behavioral factors influence sustainability outcomes in the construction industry. The study also offers practical guidance for organizational leaders on the strategic use of HRD to reinforce OB, particularly in the context of formal organizational structures, enhancing their responsiveness to sustainability challenges.

These models account for the spatial effects resulting from the proximity of events. A compromise exists in the mathematical accuracy of model parameters when spatial correlations are present in the data of the phenomenon. Data reliant on spatial correlations are crucial in statistical modelling, especially in environmental science, economics, epidemiology, and various other disciplines.
This study employs and compares three artificial intelligence approaches—the genetic algorithm (GA), the TABU search algorithm (TSA), and the binary firefly algorithm (Binary FFA)—to determine which is the most efficient for estimating the parametric regression function for spatially dependent data.
The Mean Absolute Percentage Error numbers derived from the simulation demonstrated that the Binary FFA method yielded the most accurate estimations. This illustrates the superiority of the algorithm compared to conventional methods, as well as Genetic Algorithms (GA) and Tabu Search Algorithms (TSA), in environmental assessments (particularly, water pollution in the Euphrates River) and the estimation of regression models for geographically dependent data.
The regression parameter analysis for spatially dependent environmental data about Euphrates River pollution indicates that the temperature variablity exerted little influence on total dissolved salts. Conversely, the variables calcium (Ca), magnesium (Mg), and potassium (K) exhibited a significant and advantageous influence on total dissolved salts. In contrast, the variable sodium (Na) displayed a distinctly detrimental effect simultaneously.

The aim of this essay is to use a single-index model in developing and adjusting Fama-MacBeth. Penalized smoothing spline regression technique (SIMPLS) foresaw this adjustment. Two generalized cross-validation techniques, Generalized Cross Validation Grid (GGCV) and Generalized Cross Validation Fast (FGCV), anticipated the regular value of smoothing covered under this technique. Due to the two-steps nature of the Fama-MacBeth model, this estimation generated four estimates: SIMPLS(FGCV) - SIMPLS(FGCV), SIMPLS(FGCV) - SIM PLS(GGCV), SIMPLS(GGCV) - SIMPLS(FGCV), SIM PLS(GGCV) - SIM PLS(GGCV). Three-factor Fama-French model—market risk premium, size factor, value factor, and their implication for excess stock returns and portfolio returns—were estimated on the Iraqi Stock Exchange using the modified Fama-MacBeth. SIMPLS(FGCV)-GGCV performed best based on the findings. Results also revealed the statistical significance of the three factors of the Fama-French model, which enhanced the explanatory power of the model in terms of the performance of Iraq Stock Exchange

This study aimed to examine both the theoretical and practical aspects of electronic governance techniques and their impact on audit quality. The role of electronic governance techniques in accomplishing the tasks for which the auditor is responsible has been illustrated by using electronic audit programs. The study also aimed to identify the most significant challenges and obstacles facing audit firms in Iraq, which hinder their adoption of modern electronic techniques in their auditing work.
The practical aspects addressed one of the main tools for data collection, within the framework of achieving the researcher's research objectives, as well as verifying the research hypotheses. The researchers relied on survey lists to seek the opinions of auditors and specialists in 8) of the largest auditing companies in Iraq within the framework of explaining the relationship between electronic governance techniques and audit quality.
The researchers' most important conclusions were that the success of implementing electronic techniques in auditing tasks depends not only on the quality of their implementation, but also on the availability of the means to ensure their success. The ability of Iraqi auditing firms to employ e-auditing in auditing tasks is negatively affected by several technical, human, and organisational challenges. Furthermore, the researcher concluded that the e-Auditing process is consistent with the requirements of the auditing profession and what is emphasised by international standards and the financial framework applicable in this field.
The researchers reached a set of recommendations, the most important of which is the need for Iraqi audit firms to adopt e-governance techniques, specifically e-auditing programs. It is also important to begin developing a comprehensive strategy that identifies the challenges they face to ensure their ability to adopt e-auditing in carrying out their audit tasks.

The research aims to identify the role of Global Financial Reporting Standards (GRI) in enhancing accounting disclosure of sustainability in Iraqi companies, by relying on the four global financial reporting standards, which include: the economic axis (GRI 200), the environmental axis (GRI 300), the social axis (GRI 400 and the general indicators (GRI 102), the research sample represented an interantional companies listed on the Iraq Stock Exchange, namely: Al-Khatam Company and Asiacell Company. In order to analyse the results, the content and disclosure survey of the data and reports published in the Iraq Stock Exchange was employed. The accounting disclosure of sustainability was selected relying on the disclosed quantitative data. A set of indicators was chosen that are considered indicators for sustainability disclosure, which provide the most important indicators of disclosure of the dimensions of sustainability that can be addressed and studied within the Iraqi environment. Data from a sample of the two referred companies within the communications sector were analysed for the period (2021-2023). The hypotheses were tested using the regression method and the structural modelling method. The research concludes that the most important of which are: Financial Reporting Standards (GRI) contribute to increasing the level of transparency and credibility in financial reports related to sustainability, as they provide a clear framework for providing financial and non-financial information that helps investors and stakeholders evaluate the sustainable performance of companies. Among the most important recommendations of the research: Supporting companies listed on the Iraq Stock Exchange that adopt initiatives related to reporting accounting disclosure in achieving sustainability by several means to ensure their sustainability and continuity.

The study aims to design a methodology that directs attention to areas of weakness in the control policies, procedures, and mechanisms that should be taken into account when implementing audit tasks and determining the size, nature, and extent of designing substantive tests as part of the auditor's tasks. The significance of the research is based on the following hypotheses: The first is "The auditor's assessment of control policies and procedures using an approach based on the integration of ISA315 with corporate governance mechanisms helps strengthen his opinion about the effectiveness of those policies and procedures." The researchers prepared the applied aspect of examining and analysing the policies and procedures of the international standard ISA315 and the requirements of the mechanisms through an examination form designed to collect information about activities related to governance, procedures, and instructions. The research outlines a set of conclusions, the most important of which are: Control policies and procedures based on ISA315 are effective from the auditor's perspective when they maintain the integration of information with the requirements of governance mechanisms. To achieve this, various controls must be available to examine the accuracy and completeness and delegate transaction powers. Additionally, there is a statistically significant relationship between the control policies and procedures based on ISA 315 and the governance mechanisms. Finally, a statistically significant relationship was found for the auditor’s responsibility to understand the control policies and procedures and work within the governance mechanisms.

Research aims to determine the role of green target costing in enhancing and supporting sustainable competitive advantage in Iraqi economic units and to define the philosophical concepts of green target costing (GTC) and Sustainable Competitive Advantage (SAC). To achieve this, the research relied on an applied descriptive approach, applying it to an actual production environment, namely the "General Company for Fertilizer Industry - Southern Region in Basra," and relying on data for the year 2024. The research concluded that the application of GTC concepts in the reality of the Iraqi industry is in its early stages. One of the most important objectives of this application is to improve the efficiency of resource use and reduce waste, in addition to designing environmentally friendly products. This contributes to supporting and enhancing the sustainable competitive advantage of the economic unit. The research results show that the full application of the green target costing approach in the research sample created a gap between it and the cost, which amount which can be invested in environmental initiatives or improving competitive profitability. Therefore, the research recommended adopting the integrated GTC methodology in Iraqi national factories to support environmentally friendly national products and create a sustainable competitive advantage for them.

This research aims to identify the role of sustainability accounting in improving financial performance by adopting social responsibility indicators. The research aims to clarify how social responsibility can contribute to enhancing the financial benefits resulting from sustainability accounting practices, ultimately leading to improved financial performance of companies. A mixed-methods approach was employed to analyse both qualitative and quantitative data. A random sample of banks listed on the Iraq Stock Exchange was selected for the study, including five banks for a four-year time series, in addition to a sample of specialists for the purpose of answering the axes related to the qualitative variable of social responsibility indicators. A mixed model was formulated according to the MixMode method and tested by structural modelling. The research concludes that the impact of sustainability accounting appears through adopting the social responsibility model through several mechanisms such as focusing on economic efficiency, positive social relations and environmental compliance, which enhances the company's sustainability, reduces risks, increases profitability and improves financial performance. Among the most important recommendations are: Developing a comprehensive sustainability policy that clarifies its commitment to complying with environmental and regulatory requirements, which should include the objectives, standards and procedures that will be followed to ensure compliance.