ACCOUNTING AND FINANCIAL SCIENCES JOURNAL

Investment in infrastructure is one of the key factors affecting the business environment and economic growth. However, this type of investment has direct and indirect effects on inflation rates. A double-digit increase in national income due to the resulting increase in aggregate demand has inflationary effects, especially if it is not matched by a similar increase in aggregate supply. This research aims to measure and analyze the impact of infrastructure investment on the inflation rate in Iraq for the period (2010-2022) using the NARDL model. The research found a short-term, non-linear, direct relationship between infrastructure investment and the inflation rate in Iraq. A 1% increase in infrastructure investment will lead to a 22.57% increase in the inflation rate, while a 1% decrease in infrastructure investment will lead to a 4.78% decrease in the inflation rate. The research also found that the impact of infrastructure investment on the inflation rate is weak in the long term due to the influence of economic policies on reducing inflation rates, especially since infrastructure investment expenditures represent a small portion of total expenditures in Iraq. The study also proposed a set of recommendations, the most important of which is adopting consistent fiscal and monetary policies to limit the impact of increased investment in infrastructure on the inflation rate, as well as strengthening the partnership between the public and private sectors to finance investment in infrastructure in a sustainable manner without affecting the price level.

Due to the increased use of electronic payment methods through mobile applications, financial institutions, and banks, financial service providers using electronic payment methods suffer significant financial losses due to the lack of necessary security in electronic payment networks. In this study, encryption and decryption techniques were employed using the Kerberos protocol. Symmetric encryption was used in addition to the key distribution center in the Kerberos protocol, as it requires highly reliable authorization from an external party by verifying the user's identity using the SIM card for authentication. After that, the role of trust manager is taken to verify the identity of the other trusted party. The study showed the superiority of the proposed method in terms of confidentiality, reliability, non-repudiation, and non-reusability, in addition to reducing the time used compared to previous methods by 22.5%.

The program and performance budget is one of the budgets that achieved a number of goals when implemented by some countries. The purpose of implementing it is to convert public spending into programs and then link those programs to main and subsidiary goals and link those goals to timings and standards. The goal is not the spending, but rather the goals that that spending achieves.
The research discussed the problem that would occur if things remained as they are, especially after the emergence of the Internal Audit and Control Directorate, which became the focus of attention, along with its issued reports. The research also addressed a number of goals that are sought to be achieved and the special importance of the title and text. The research also reached a number of conclusions and recommendations, and perhaps the most prominent conclusion is that the program and performance budget aims to raise the efficiency and effectiveness of public spending by linking the allocated appropriations to the results that are to be achieved The most prominent recommendation regarding the research sample is that the administrative and financial department is one of the important departments that is considered a link between the units that have been transferred to the governorate and the existence of the Audit and Internal Control Directorate has placed many tasks on it, which requires the rapid adoption of the philosophy of program and performance budgeting in order for there to be tangible results by everyone

This research aims to identify the role of planning budgets in supporting future decision-making and enhancing the evaluation of financial performance within governmental companies, through an applied study on the General Company for Northern Electricity Distribution in Iraq. The research problem stems from the limited reliance on planning budgets as an effective tool for resource planning and performance assessment, which negatively impacts the accuracy of strategic decisions in public institutions. The study seeks to answer the main question: To what extent does the use of planning budgets affect the improvement of financial performance in the General Company for Northern Electricity Distribution?
The significance of the research lies in addressing a vital topic in public financial management by highlighting financial tools that contribute to improving performance efficiency. It also offers scientific value by bridging theory and practice in the context of an Iraqi governmental sector that faces organizational and financial challenges, The study adopted a quantitative methodology, with the research population consisting of employees from the financial and accounting departments of the General Company for Northern Electricity Distribution. Data were collected using a questionnaire tool, targeting employees directly involved in the preparation, implementation, and monitoring of budgets. The main hypothesis tested was that there is a statistically significant relationship between employees' knowledge of planning budgets and their use in planning, forecasting, and evaluating financial performance, the results, based on statistical analysis using t-tests and Pearson correlation, revealed a strong and significant correlation between the level of employees’ knowledge of planning budgets and their application in future planning and financial performance evaluation. One of the key conclusions is that employees' awareness and understanding of planning budgets significantly contribute to enhancing the company's financial and operational performance,the study recommends that planning budgets be adopted as a central tool in the company's planning processes, and that all stakeholders be involved in their preparation while enhancing their skills, in order to achieve better integration between financial planning and operational execution in governmental institutions.

The study aims to evaluate the disclosure of credit risk before and after the implementation of the International Financial Reporting Standard IFRS 9. The analytical approach was used in the practical aspect of the research by relying on the financial statements of the Agricultural Cooperative Bank. The study reached several conclusions, most notably that the statistical results of the disclosure checklist revealed a disclosure gap of 82% in credit risk indicators prior to the application of IFRS 9. Furthermore, the bank achieved an improvement in credit risk disclosure after adopting the standard, with the gap reduced to 21%. The researcher presented a set of recommendations, the most important of which is the necessity of continuing to apply IFRS 9 due to its effective role in enhancing the level of accounting disclosure related to credit risk. Additionally, it is recommended to conduct periodic analyses of the remaining gaps in the credit risk disclosure checklist in order to identify areas of deficiency and work on minimizing them to ensure full compliance with the standard’s requirements.

This study aims to demonstrate the impact of applying the Time-Driven Activity-Based Costing (TDABC) system on enhancing the quality of banking services, through an applied study in one of the operating banks. The study adopted a descriptive analytical approach supported by an applied methodology, which involved collecting data from the concerned bank and analyzing it using both quantitative and qualitative analysis tools. The findings revealed that the implementation of the TDABC system contributes to improving the accuracy of banking service cost calculations and identifies areas of time and resource waste, which directly reflects on the enhancement of service quality. The study concluded with several recommendations, most notably the necessity of generalizing the application of the system across the banking sector and providing the necessary training for staff to implement it efficiently.

There is no doubt that in order for the vision to be real, it must be a clear and unambiguous vision. Countries are moving towards implementing sustainability, and this implementation is not a button that ends with pressing it, but rather decisions, instructions, regulations, and the obligation of the institutions working to implement this vision. Success at the institution level is success at the state level. Perhaps the research sample is from the important and effective institutions in the country, and their obligation requires that their organizational structure be modified to achieve green human management correctly.
The research started from a very important problem, which is that human resources management in its traditional form is marginalized in the directorate, the research sample, which necessitated attention to it, in addition to being green, linked to sustainability. The research tried to cover a set of goals that begin with the formation and introduction of a green human resources department in the organizational structure of the institution, the research sample, and ends with the Iraq 2030 vision for implementing sustainability. It discussed the hypothesis that stipulates that the relationship is synchronous between public administration and green administration.
The research reached a number of results, and the most prominent results are that sustainable development is an inevitable reality, and countries that do not implement it may be subject to a number of penalties. Achieving the vision requires creating a green human resources department and then building a green culture among workers in the Nineveh Agriculture Directorate and forming an environmentally friendly employee.

The research aims to explore the nature of the relationship and the impact between the dimensions of transformational leadership and process re-engineering in a sample of employees of the Iraqi Ministry of Finance. It also contributes to filling the knowledge gap on the extent of the impact of transformational leadership on process re-engineering. 240 people from senior leadership were formed, and the development of a questionnaire was adopted consisting of Of (39) paragraphs to study the dimensions of transformational leadership, its relationship and its impact on process re-engineering. Statistical methods were used to process and analyze the data and reach its results. The descriptive-analytical approach was used with the quantitative approach based on the Amos V23 program. Among these results is the presence of a correlation and a moral effect of removing transformational leadership in process reengineering. The research recommended the necessity of emphasizing to the surveyed ministry departments that reengineering administrative processes will crystallize the ministry’s work and address the deficiencies and weaknesses and thus achieve excellence in performance and outputs and attract the largest number of customers.

This research deals with the relationship between human resources technology HRT and the job satisfaction JS of employees at Rasheed and Rafidain Banks in Iraq. The research aims to discover this relationship between variables. We collected the necessary information for the research from secondary sources like
books, articles, and scientific dissertations. We collected data from primary sources by distributing 47 questionnaires to employees of Rafidain and Rafidain Banks in Iraq in 2024. The research used two descriptive and inferential methods to analyze the data obtained from the questionnaire. We analyzed the community's characteristics at both the descriptive and analytical levels.Statistical methods and tests were used at the inferential level, which included averages, tests, correlation analysis, and multiple linear regression analysis. After analyzing the data and testing the hypotheses, the research results indicate the existence of a statistically significant relationship between HRT and employee JS, in addition to a direct relationship between employee training ET and JS. There is also a statistically significant relationship between developing employee efficiency and their JS in Iraqi banks.

The researcher aims to choose the impact of proactive marketing (product innovation, customer orientation, use of technology, marketing change, competitiveness and marketing efficiency) as an independent (explanatory) variable and customer value with its dimensions (functional value, product value and social value) as a responsive variable. The importance of the study lies in its cognitive and applied importance that can be employed in serving future trends in managing organizations, whether they are service or production. The problem of the study was found in a number of questions, the most important of which was: Does proactive marketing affect maximizing customer value? In order to achieve the objectives of the study and answer its questions, the descriptive analytical approach was adopted, and the questionnaire was used as a tool for collecting data. Abu Ghraib Dairy Production Laboratories were chosen as a community for the study, and a purposive sample of (84) individuals was tested. The study also sought to choose two main hypotheses and a number of sub-hypotheses. For the purpose of processing and statistical analysis, a number of statistical methods were used, including (arithmetic mean, standard deviation, confirmatory factor analysis) using the programs (SPSS V.26), (AMOSV.25). The researcher reached a set of conclusions, the most important of which is that the interest of the laboratory management, the study sample, in applying the dimensions of proactive marketing would enhance the dimensions of customer value, after verifying the results of the hypotheses, which indicated that there is a correlation between the two variables under study, in addition to the existence of an effect between the dimensions of the proactive marketing variable and customer value. The study also resulted in a number of recommendations, the most important of which is the necessity of enhancing customer value through the dimensions of proactive marketing and trying through it to possess a competitive advantage that outperforms competitors from the private sector in addition to imported products by verifying the use of the best materials in manufacturing products and placing the materials under strict tests to ensure that the product meets quality standards before launching it in the markets.

This study aims to analyze the impact of banking investment on achieving financial sustainability in a sample of Iraqi commercial banks during the period (2015–2020). The importance of this research lies in highlighting one of the vital aspects of modern banking, namely investment, as an effective tool to enhance financial stability and ensure the long-term sustainability of a bank’s financial resources.
The study adopts a quantitative analytical approach to examine the relationship between banking investment (independent variable) and a set of financial sustainability indicators (dependent variables), including capital adequacy, liquidity ratio, and return on assets (ROA). Statistical tools such as multiple linear regression, F-test, Pearson correlation, and T-test were employed to test the hypotheses.
The results reveal a statistically significant positive relationship between banking investment and financial sustainability indicators. This confirms that increasing the volume of banking investment directly contributes to enhancing financial performance efficiency and strengthening the financial position of banks. Accordingly, the study recommends expanding banking investment tools and directing them toward sectors with sustainable returns, in addition to supporting regulatory policies that strengthen the role of investment in achieving financial sustainability.