Iraqi Journal for Administrative Sciences

The study sought to test the impact of strategic readiness with its dimensions (leadership, culture, organizational structure, technology, human resources) as an independent variable in reducing strategic ambiguity with its dimensions (ambiguity of goal, ambiguity of authority, ambiguity of technology) as a dependent variable. The study problem was defined by several questions, the most prominent of which is: Is there a correlation and influence relationship between strategic readiness and strategic ambiguity? The study was applied to the Al-Joud Factory for the Al-Abbas's Holy Shrine in Karbala, by adopting a deliberate sample of administrators and technicians amounting to (179) individuals. The study concluded that there is an inverse effect of the strategic readiness variable on strategic ambiguity in the field at the factory level, and concluded with several recommendations, the most important of which is the need to invest in the positive effect of strategic readiness and the factory’s capabilities in providing its requirements to reduce the level of strategic ambiguity.

This research explores the impact of proactive marketing on enhancing strategic performance at Asiacell Telecommunications in Iraq, amid dynamic organizational changes such as rising competition, evolving customer needs, and technological advancement. It emphasizes the importance of marketing awareness in achieving market leadership and customer proximity. An electronic questionnaire was distributed to 116 managers. Findings show the company actively applies proactive marketing by seeking new opportunities, encouraging creativity, promoting flexibility, and embracing risk. Key recommendations include continuing proactive marketing efforts, motivating employees to contribute innovative ideas, and collaborating with international firms to exchange expertise and improve service quality.

The study aims to focus on the role of offensive marketing in improving banking performance. The study problem was represented by the weak adoption of modern marketing strategies, especially offensive marketing, which negatively affects the banks' ability to compete. The study relied on the descriptive analytical approach, and data was collected using a questionnaire. Confirmatory factor analysis and multiple linear regression were relied upon to measure the relationships of influence using statistical programs (SPSS V.25 & Amos V23). The study concluded that there is a significant impact between the elements of offensive marketing and improving banking performance. It recommended the necessity of Iraqi banks adopting more flexible and innovative offensive marketing strategies.

This study examines the relationship between the strategic mind, represented by (systems thinking, reframing, and reflection) and the efficiency of financial planning, measured through (forecasting accuracy, optimal plan development, and plan monitoring). Using a descriptive analytical approach, data were collected via a questionnaire from 127 private bank managers in Erbil, selected from a population of 146 managers. Statistical analysis with SPSS V26 tested two main hypotheses derived from the study’s conceptual model. The results indicate a strong positive correlation and significant influence of the strategic mind on financial planning efficiency. The findings highlight the importance of leveraging strategic cognitive capabilities to enhance financial planning practices in private banks.

The current research aims to highlight the impact of accounting disclosure through social media, which exerts a significant and positive influence on information overload among the companies included in the research. The research, entitled “Accounting Disclosure through Social Media and Its Impact on Information Overload: An Exploratory Study of the Opinions of a Sample of Accountants in Companies in Nineveh Governorate,” employed a questionnaire as the primary tool for data collection. The questionnaire was distributed to a random sample consisting of (38 respondents). Through the analysis of the collected data, The research reached several conclusions, the most prominent of which is that more profitable companies tend to engage in accounting disclosure via social media to a greater extent than less successful companies. This tendency leads them to provide more detailed information in order to reinforce their achievements and enhance public trust. Furthermore, the research presented several recommendations, recommendations the most notable of which is the need to follow the guidelines set by relevant authorities on the appropriate use of social media platforms and to ensure compliance with them.

This research aims to study the impact of determine the Priority of Implementing of regulatory controls in reducing risks، in the context of the Iraqi banking sector. The research was applied to Iraqi banks listed on the Iraq Stock Exchange (ISX)، where a questionnaire was distributed to them. The questionnaire consisted of two axes. The first axis dealt with the Priority of Implementing regulatory controls and included (45) paragraphs distributed over (3) dimensions، namely (the benefit of regulatory controls، the cost of regulatory controls، and the inherent restrictions of regulatory controls). The first and second dimensions each had (16) paragraphs، while the third dimension had (13) paragraphs. The second axis dealt with risk reduction and included (41) paragraphs distributed over two dimensions (the impact and probability of risk occurrence، and risk appetite). The number of paragraphs in the first dimension was (21) paragraphs، while the second dimension was (20). The number of participants in the questionnaire was (125) employees. The (SPSS) program was used to analyze the data. The research reached several conclusions، the most important of which is that prioritizing the implementation of regulatory controls plays a significant role in reducing risks. In light of the conclusions، the research presented several recommendations، the most important of which is the need to consolidate regulatory controls within the administrative structure of the institution، as a primary means of reducing risks.

This research aims to study the impact of international governance indicators on the level of accounting conservatism in the Iraqi and Arab banking sectors, using the Non-Performing Loan (NPL) indicator. The independent variable is represented by the international governance indicators: control of corruption, government effectiveness, regulatory quality, rule of law, voice and accountability, and political stability and absence of violence. The dependent variable is represented by accounting conservatism, expressed as the percentage of non-performing loans. The research relied on unbalanced panel data models for several Arab countries, including Iraq, during the period 2006–2023. This data was analyzed using panel models (cumulative, random, and fixed) via EViews software, with the application of the Hausman test. The results showed that government effectiveness has a significant and inverse effect on non-performing loans, indicating that the efficiency of government policies contributes to improving borrowers' ability to repay and reducing the need for high accounting provisions. Based on the findings, the research recommends the need to enhance the effectiveness of Arab governments, develop legal and regulatory systems that achieve a balance between transparency and protecting financial stability, in addition to supporting banks in applying expected credit loss standards that enhance the reliability of financial statements.

The study explores the role of internal audit attributes and standards in promoting the quality of financial statements within companies based in Sulaymaniyah Governorate. It focuses on evaluating internal auditors’ characteristics, performance, strengths and weaknesses, adherence to modern auditing standards, and their role in mitigating audit risks, financial manipulation, and accounting errors. The study also highlights the importance of companies’ reliance on internal auditing to improve the quality of financial information and statements while protecting the rights of investors, owners, and stakeholders. The research sample included company managers, department heads, accountants, auditors, and administrators. Questionnaires were distributed to five companies, yielding 65 valid responses, and data were analyzed using SPSS and Microsoft Excel.
The research indicates that improving financial statement quality is closely linked to auditors’ competence and compliance with professional standards, which enhances reliability and error prevention. The study recommends strengthening auditors’ independence and impartiality, applying modern auditing techniques, and considering their recommendations to ensure accurate and fair financial reporting.

The study aimed to test the impact of strategic thinking with its dimensions (intent focused, thinking in time, hypotheses driven, intelligent opportunism and systems perspective) on enhancing sustainable performance with its dimensions (social performance, environmental performance, and economic performance). The study problem was represented in the question: Does strategic thinking affect sustainable performance? Its importance emerged through its treatment of two basic variables in business administration in the private higher education sector due to its role in supporting education and its societal impact. The University of Warith Al-Anbiya in Kerbala was chosen as a field of application, where a questionnaire was distributed to (110) academic and administrative leaders. The data were analyzed using (SPSS.v26) and the results showed the presence of an impact and a direct correlation with significant impact between strategic thinking and its dimensions on sustainable performance. The study recommended the necessity of enhancing strategic thinking practices among university leaders to achieve university sustainability.

This study examines the challenges and future prospects of governmental accounting in Iraq in light of contemporary advancements, assessing institutional readiness to adopt International Public Sector Accounting Standards (IPSAS). The originality of the research lies in integrating legislative, professional, and technical analyses, addressing the research gap caused by limited applied studies on Iraq’s governmental accounting.
The study highlights the importance of improving resource efficiency, enhancing transparency and accountability, and supporting financial and administrative reforms. Data were collected through a five-point Likert scale questionnaire and supported by official documents and reports. Advanced statistical methods (SPSS) including means, standard deviations, Pearson correlation, T-tests, and ANOVA were employed to examine relationships between variables. Results show that incomplete legislation, limited professional training, and weak technical infrastructure hinder IPSAS adoption, with varying employee competencies. Recommendations include updating legislation, enhancing training, developing technical systems, and applying IPSAS consistently to strengthen transparency and financial efficiency.

The research investigates the relationship between fluctuations in the Iraqi dinar exchange rate and the trade balance of Iraq from 2005 to 2023. The research aims to answer whether changes in the value of the dinar against the US dollar have affected Iraq's import and export performance. The research uses different quantitative econometric techniques (Unit Root Tests, Correlation Analysis, Granger Causality Analysis, Johansen Co-integration Analysis and the Autoregressive Distributed Lag (ARDL) model). Data is collected through annual data from reliable sources, namely the Central Bank of Iraq, the World Bank and Macrotrends. The research finds substantial long-run relationship between fluctuations in the exchange rate and the trade balance. An appreciation of the dinar could lead to a worsening of the trade balance and depreciation may lead to a short-term improvement of the trade balance which is a reflection of oil export dependency and the extent of limited diversification of the non-oil economy. It demonstrates the significance of conducting stable exchange rate reform and diversification of exports to improve trade performance. The research has important implications for policymakers who aim to mitigate the adverse effects of fluctuation of exchange rate policies on Iraq's external sector and overall economic stability.

The aim of the research is to identify creative leadership behaviors as an independent variable represented by its dimensions (sensitivity to problems, fluency, originality, flexibility) and the dependent variable represented by human talent management with its dimensions (attracting talents, developing talents and retaining talents). The questionnaire was distributed to a random, intentional sample of individuals represented by the staff The lecturer at Al-Hadbaa Private University, and the sample size reached (217) individuals, and the questionnaire form was the main tool in collecting data using the program ((SPSS v26). The results of the analysis showed the existence of a statistical relationship between creative leadership and human talent management. A set of recommendations was presented, the most important of which is for the leadership of the organization under study to instill a culture of interest With the concepts of creative leadership as a unique field of knowledge, by encouraging research efforts by researchers and specialists in the field of management science, with the urgent need to integrate it with many related theories and fields, and adopting specialized training programs targeting academic leaders in universities, to enable them to possess the creative skills necessary for how to manage human talents.

This research, therefore, investigates how the dimensions of relationship marketing strategies influence the environmental, social, and governance practices of selected banks in Iraq. This is in the face of such fierce competition and changing banking requirements, especially regarding environmental, social, and governance standards, which make it difficult for banks to retain their customers. Some banks listed in the Iraq Stock Exchange were randomly selected for this study because of their relational structure, where employees and their customer networks assigned to them, who are usually attached to specific relationship managers, can communicate. A total of 70 responses were received from an online questionnaire which had statements categorized on a five-point Likert scale. SPSS (23), AMOS (23), and Smart_PLS (4) helped evaluate the structural validity of the survey tools, analyze responses from participants, and test the statistical hypothesis. The study has shown that the dimensions of relationship marketing do have an impact on ESG practices and that the commitment dimension, the highest influence rate, is stressed by the need for bank management's commitment to providing an appropriate work environment that reflects the bank's commitment to customers.

This research addresses the potential of using artificial intelligence applications to enhance audit quality. In light of the rapid digital developments in the modern business environment, the accounting profession faces the challenges of adopting advanced technical tools to improve the efficiency and accuracy of audit operations. The research relied on a planned methodology that combined literature review and field study using a questionnaire based on a five-point Liker scale to evaluate the impact of artificial intelligence on audit quality. The results indicated a significant relationship between the use of artificial intelligence technologies and improving audit quality, as these technologies contributed to automating routine tasks, reducing errors, and shortening transaction processing time, which enabled auditors to focus on complex tasks and adding additional value to the audit process. The study recommends the gradual application of modern technologies, along with the development of regulatory and educational frameworks to qualify personnel to ensure maximum benefit from the advantages of artificial intelligence and to address emerging challenges in the field of auditing.

The research aimed to identify the role of digital management in achieving academic excellence through the mediating role of technological readiness. This was applied to a sample of academic leaders in private universities in the holy Karbala Governorate. The research period extended from March 3-4, 2025, to August 22, 2025 A questionnaire was used as a data collection tool, which included (66) valid questionnaires for analysis. The Statistical Package for the Social Sciences (SPSS V.25) was used to test the hypotheses and statistically describe the sample. The researcher reached a set of conclusions, the most important of which was that digital management contributes to implementing academic processes with greater efficiency, enhancing levels of decision-making and strategic vision, and achieving opportunities for academic excellence in a more competitive manner in private universities. The research also recommended that private universities adopt strategies that enhance digital management, through Administrative and academic automation.

This research aims to explore the role of inspirational leadership in achieving marketing excellence. Inspirational leadership was treated as the main independent variable, including the dimensions of self-confidence, employee empowerment, change management, and strategic orientation. Marketing excellence represented the main dependent variable and included the dimensions of service quality, customer retention, marketing innovation, and core competencies. The study was conducted on a sample of )111(employees at the College of Administration and Economics, University of Karbala. Data were collected using questionnaires and analyzed through statistical tools, including Pearson’s correlation coefficient, using SPSS V.25. The results revealed a statistically significant positive correlation between inspirational leadership and marketing excellence. The study concludes that enhancing the traits of inspirational leadership contributes effectively to improving marketing performance. It recommended the adoption of structured training programs aimed at developing inspirational leadership skills among the administrative leaders within the studied college.

This research aims to examine the impact of financial flexibility on enhancing risk-adjusted profitability for a sample of six commercial banks for the period 2005–2024. Financial flexibility was measured through a number of related indicators, such as leverage (using the debt ratio) and liquidity (using the funding gap ratio), while risk-adjusted profitability was measured using indicators (risk-adjusted return on assets and risk-adjusted return on equity). The research relied on data from the annual reports of the sample banks listed on the Iraq Stock Exchange, employing appropriate statistical methods using) Eviews v.12) & (Excel v.16) to test the research hypotheses. The research reached a set of results, the most important of which is the existence of a statistically significant effect of financial flexibility in enhancing risk-adjusted profitability. Based on the results, the research presented a set of recommendations, the most important of which is that bank management should use risk-adjusted profitability indicators as a tool to accurately assess profitability, which helps in making informed investment and financing decisions.

International Public Sector Accounting Standard 5 provides a robust framework for recognizing and disclosing these costs and, by aligning expenses with the economic benefits of assets, improves the quality of financial reporting. The research adopts an applied-descriptive-analytical approach, utilizing documentary studies and secondary data. The statistical population consisted of 15 selected governmental entities. Data were collected on the percentage of capitalized borrowing costs, transparency index, and accountability index, and were analyzed using descriptive and correlation analyses. The findings indicate that entities with higher percentages of capitalized borrowing costs exhibit higher transparency and accountability indices. The mean percentage of capitalized borrowing costs was 78.6%, the mean transparency index was 72.9, and the mean accountability index was 74.3. Pearson correlation coefficients between capitalized borrowing costs and transparency, and between capitalized borrowing costs and accountability, were 0.87 and 0.84, respectively, indicating a strong positive relationship between the capitalization of borrowing costs and financial reporting quality. Proper implementation of IPSAS 5 and accurate capitalization of borrowing costs enhances transparency, improves accountability, and elevates the quality of financial reporting in governmental entities.

The resilience to export is important in economic sustainability particularly to the oil-dependent economies. Although the majority of the countries depend on the oil revenues, the export activity is often unstable because of external factors such as price fluctuations or geopolitical conflicts. This paper looks at the role of trade policies and digitalization in increasing the resiliency of exports in oil-exporting economies. The study relies on panel data on five oil-rich countries, including Iran, Iraq, Saudi Arabia, Kuwait, and the United Arab Emirates, in 2010-2023. The findings indicate that the current value of export resilience is positively and significantly impacted by the resilience, which implies that there is persistence in export behaviour. There is also a positive role of trade policies like tariff reform and non-tariff barriers which reduce external shocks. The level of digitalization, as gauged by the index of ICT development, has a significant positive contribution to the strengthening of exports, which should underline the significance of digitalization and IT infrastructure. The paper concludes that resilience to external crisis through revising trade policies and enhancing digital capacities is necessary to ensure export resilience.

This research aims to study the use of the idea of adopting sustainability criteria to measure green production to reduce environmental costs, which is an important indicator for economic units to achieve sustainability and improve economic performance in an environment characterized by rational use of resources and reducing environmental costs. Regarding the methodology of this research, the qualitative and quantitative research methodology was used together to achieve the research goals. The importance of adopting sustainability criteria is demonstrated by the adoption of sustainability criteria. Therefore, the economic units that want to achieve sustainability, the most prominent conclusions were that the application of sustainability standards is a necessary requirement, at a time when environmental pollution is increasing, and economic units must exploit and protect natural resources to ensure sustainable development. He also touched upon the challenges faced by the industry in adopting sustainability standards and challenges. The study also touched on the challenges faced by the industry, and the study concluded that the adoption of sustainability standards promotes the reduction of environmental costs.

The growing global focus on environmental sustainability has driven manufacturing industries to adopt innovative strategies that reduce waste and improve resource utilization. Inverted supply chains have emerged as a key approach to managing product returns, recycling, and remanufacturing processes. This study focuses on the role of inverted supply chains in promoting environmental sustainability within the Sama Baghdad factory for the production of healthy water and juices. Through 65 questionnaires obtained from the factory's workers, analyzed using the advanced AMOS statistical software version 26, the study demonstrated how inverted supply chain practices—such as product recovery, material recycling, and waste reduction—contribute to reducing environmental impact and improving operational efficiency. The results highlight that integrating inverted logistics into the factory's supply chain significantly reduces carbon emissions, conserves raw materials, and aligns with global sustainability standards. Furthermore, the study provides practical recommendations for improving inverted supply chain processes, thereby supporting the economic and environmental goals of the Iraqi manufacturing sector.

This study examines the impact of the Blue Ocean Strategy on enhancing organizational readiness for innovation at Karbala Technical Institute. Using a descriptive analytical approach, data were collected from a sample of 122 faculty and administrative staff members using a structured questionnaire. Data were analyzed using simple and multiple regression methods using SPSS-23 and AMOS-23. The results showed a significant impact of the strategy and its dimensions (elimination, reduction, elevation, and innovation) on organizational readiness for innovation, with coefficients of determination ranging from 0.21 to 0.54. This confirms that adopting Blue Ocean principles contributes to enhancing innovation, knowledge sharing, and creative human capital. The study recommends strengthening institutional support programs, motivating employees with reward systems, and encouraging participation in academic and international activities to foster creativity and enhance competitiveness.

The research analyzed the Marketing AI Tools and their impact on shaping consumer behavior and preferences. It sought to achieve a set of controls, the most important of which is the extent of the researched company's interest in the concepts of artificial marketing intelligence tools, preference, and specific preferences. The search for an innovation remained from (150) groups of individuals working in the research company, and the search continues for a tool as quick tool to access data, and accelerate the formation of the questionnaire, including (the Bach-Cron test for Volkswagen). elastic deviation, contracting on small difference, linear contraction, contracting, T-test, F-test), which was published by the programs (SPSS.19), and one of the most prominent features of it is that the interest in artificial marketing intelligence tools and this is certainly in the company under study in improving communication preferences is very famous, but the most important demands are to display the company’s services easily and conveniently for all our clients very recently to attract and gain the largest possible number of clients with it.

The research aims to the impact of corporate internal governance on building confidence in financial reporting and ensuring optimal investment of company assets, the research's significance stems from the
Vital role of corporate governance in enhancing transparency, accountability, and internal control, which positively impacts the reliability of financial reports and the effectiveness of resource and asset management. The research adopted an inductive approach and employed multiple statistical methods, specifically the SPSS program, to test the relationship between variables. Internal governance mechanisms represented the independent variables, while the credibility of financial reports and the efficiency of asset utilization constituted the dependent variables. The research population consisted of employees in the accounting and finance sector of Iraqi banks, in addition to academics specializing in this field. One hundred and thirty questionnaires (the research sample) were distributed, and 125 respondents were received. All responses were analyzed using statistical methods, with a comprehensive description of each questionnaire item. The research concluded that strong internal governance mechanisms lead to improved credibility of financial reports by reducing income smoothing methods and increasing the level of disclosure and transparency. They also contribute directly and indirectly to enhancing the efficiency of asset utilization. The results showed that the independence of the board of directors and the effectiveness of the audit committee are among the most important factors affecting confidence in financial reports and improving operational performance. Among the most important recommendations of the research is strengthening the adoption of internal governance principles in Iraqi banks by activating the role of internal audit and review committees, and developing disclosure and control systems to ensure higher levels of financial credibility and operational efficiency.