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.