journal of Economics And Administrative Sciences

Abstract:
Research diagnoses the role of Participative leadership in enhancing strategic foresight in the General Directorate of Education in the First Rusafa. To explain the influential relationships between the research variables and achieve the main objective of the research, a hypothetical model was developed in light of which a set of hypotheses were formulated. To test them, the researchers used the descriptive analytical approach to complete the research by using the questionnaire as a main tool for collecting data and information, which was distributed to the research sample, which included several managers (department manager and division officials) in the General Directorate of Education in the First Rusafa. The questionnaire data, which included 42 items, was collected and distributed to the research sample members, numbering 98 respondents. The data were analyzed according to several statistical methods (arithmetic mean, standard deviation, coefficient of variation, Pearson\'s correlation coefficient, and simple linear regression analysis) using the program SPSS V.23. The results showed that there is a significant and positive relationship and impact of Participative leadership in all its dimensions in enhancing strategic foresight.
In the same context, the importance of participative leadership emerges as a method linked to organizational performance and focusing on the intrinsic motivation of working individuals through independence, diversity, and respect for ideas, as they play a role in enhancing strategic foresight in investing in opportunities and facing the challenges facing organizations.

Abstract:
This study aims to explore the similarities and differences in cultural dimensions between primary and secondary school teachers in Jordan and Turkey, based on Hofstede's model of cultural dimensions. The problem of the study stems from the need to understand and analyze these dimensions among teachers in both countries, to reveal the similarities and differences between them, and to explore their implications for different educational contexts. The research relied on a field survey of a sample of 100 teachers in the Jordanian and Turkish contexts, based on the recommendations of Minkov and Hofstede as preliminary data, in addition to the use of official secondary data from Hofstede's global indicators. This methodological design allowed for direct comparisons between field results and published values, enhancing the scientific value of the analysis and deepening the understanding of cultural differences in the educational environment. The results indicated that teachers in Jordan and Turkey exhibit professional cultural patterns that differ from Hofstede's national indicators. Power distance scored at moderate levels in Jordan (58) and Turkey (57), which is lower than the national values, indicating more participatory and less hierarchical relationships within schools. A decrease in uncertainty avoidance (Jordan 44 and Turkey 46) was also observed, reflecting greater flexibility and openness to change in educational practices. Regarding the dimension of masculinity and femininity, values were relatively balanced (Jordan 51 and Turkey 41), indicating a combination of firmness and care in teaching behavior. Individualism was significantly higher (Jordan 61 and Turkey 66) than national averages, reflecting greater professional autonomy among teachers. Teachers scored very high on long-term orientation (Jordan 84 and Turkey 78), indicating an interest in future planning and educational sustainability, along with high tolerance (Jordan 79 and Turkey 61), reflecting openness and positive interaction in the work environment. Taken together, these results indicate that teachers in Jordan and Turkey share an advanced educational professional culture that is more independent and flexible than the prevailing culture in their societies. The importance of research into the impact of educational culture on classroom practices and school policies is highlighted, with an emphasis on developing continuing professional training programs that promote critical thinking and interactive methods, and proposing the application of the study to future research in several other sectors, and the comparison between rural and urban environments.

Abstract:
Behavioral accounting is an interdisciplinary approach that the substantially contributes to financial decision-making by providing analysis of behaviors and guides managers throughout the risks to help organizations achieve their goals. This study examines the impact of transformation-oriented behavioral accounting on business sustainability within Baghdad’s State Company for Textile and Leather. The study employed a qualitative approach and an interpretative phenomenological method. The statistical population consisted of the managers of the Baghdad Textile and Leather Company. From this population, 14 individuals with their knowledge of accounting and behaviorism were selected through purposive sampling. Sampling continued until data saturation was reached. The data were collected using semi-structured in-depth interviews. The interview analysis yielded one main theme: transforming the financial decision-making model into a sustainability model through behavioral accounting. This theme was further elaborated upon in nine sub-themes, including: the necessity of transitioning to sustainability in the face of competitive market challenges; facilitating sustainable transformation; the impact of organizational culture; behavioral accounting, financial responsibility, and management; improving sustainability reporting; enhancing strategic decision-making for sustainability; improving stakeholder engagement in sustainability; improving environmental performance; and improving social performance. Identifying these themes not only increases insight and awareness regarding behavioral accounting geared towards transformation and sustainability but also demonstrates that behavioral accounting is a dual-track approach with positive implications for both the behavioral and accounting dimensions of a company. It can offer potential benefits to Baghdad Textile and Leather Company. Key research recommendations include establishing a system for evaluating employee behavioral and financial performance in collaboration with specialized consulting firms and providing rewards and benefits to employees actively participating in sustainability initiatives.

Abstract:
This research investigates the influence of momentum and liquidity factors on stock returns in the Iraq Stock Exchange, employing the six-factor Fama-French model and enhancing the analysis with sophisticated machine learning techniques, including Random Forests. This research seeks to address deficiencies in prior studies by implementing an integrated model within the Iraqi market context, which is under-researched in the context of multi-factor asset pricing models. A quantitative analytical approach was applied to a sample of 10 companies listed on the market from 2014 to 2023. The findings indicate that the random forest model markedly outperforms conventional regression models, elucidating 72% of the variance in stock returns and attaining prediction accuracy of up to 85%, as demonstrated. Examination of the significance of variables, the momentum and liquidity factors are the predominant influences in the analysis of stock returns within the Iraqi market. This can be achieved by underscoring the significant impact of non-traditional factors on emerging markets. The research offers significant insights for investors and decision-makers, emphasizing the necessity of incorporating sophisticated risk variables into their investing plans.

Abstract:
The research problem of this study is to determine the connection between organizational culture and faculty performance in higher education, specifically, in the Kurdistan Region of Iraq, which consists of the public universities. Using the organizational culture theory and performance management models, the study explores three dimensions of culture, such as cooperation and communication, innovation and development, and appreciation and rewards, and their effects on the performance of the faculty in terms of academics, research, and administration/service. Quantitative approach was adopted through a structured questionnaire that was issued to faculty members working in different fields. The conceptual model of the research involves organizational culture as the independent variable and faculty performance as the dependent variable in the study, and hypotheses have been developed to test the correlations and effects between both variables. The research came to several main conclusions, such as the findings of the revealed that high efficiency and productivity are attained by faculty members who operate in the supportive, cooperative and inventive cultural setting. The research made several recommendations that would not only be theoretical, but also practical, to the policymakers and university administrators to promote supportive organizational cultures that contribute to improved faculty performance.

Abstract:
This paper examined the administrative outlooks of the Kurdistan Region of Iraq regarding the issue of recruiting international students, based on the perceived obstacles, institutional approaches, and the desired support of the government. The study is based on institutional theory and strategic management in higher education, which offers a strong theoretical framework for investigating how universities can ensure their internal capabilities are aligned with external policy structures. Quantitative research design was incorporated, and a structured survey was introduced to the presidents, deans, vice presidents, and directors of international relations and admissions of various universities. The collected data were analyzed using inferential statistical methods and model testing to examine the relationships among the core variables influencing international student attraction. The research problem is on the ways in which the perception of administrators can assist reveal the gaps between strategic objectives and practice in the context of the Kurdistan private institutions of higher education. The paper includes practical and social implications that could be presented in the form of evidence-based policy recommendations to policymakers and university leaders who want to increase the global academic competitiveness of the region. It highlights the urgent necessity of coordinated institutional policies, as well as enabling societal policies. The novelty and usefulness of the study lie in its focus on a relatively under-researched regional setting, which contributes to the general discussion of globalization in developing higher education markets.

Abstract:
The aim of this study is to explore the effect of banking awareness and deposit strategies on banking financing. It presents a theoretical framework to achieve this goal, utilizing a descriptive methodology, followed by a causal approach based on the joint integration method for the period 2000–2020, which is informed historical data. The study has drawn several conclusions, including banking awareness, which stems from customers’ trust in banks, their culture, perception of banking services, and their attitudes and behavior towards banks, all of which significantly contribute to deposit strategies. Furthermore, there exists a positive mutually reinforcing relationship between deposits in Yemeni banks and the volume of banking financing within the same banks during the study period (2000-2020). This relationship is influenced by the banking awareness variable, acting as a positive and influential factor in the increase of deposit volume and banking financing in Yemeni banks (both traditional and Islamic).

Abstract:
This study aims to analyze the mediating role of strategic planning in the relationship between zakat compliance and institutional performance in the General Authority for Zakat in Yemen, filling a research gap in fragile environments (Bin-Nashwan et al., 2021; Bryson, 2018). The study employed a quantitative descriptive-analytical approach using a questionnaire as a key tool which was distributed to all administrative and functional leaders in the Authority and its branch in the capital, Sana'a, totaling 515, thereby representing a comprehensive survey of the research community. A total of 417 questionnaires were received. However, 398 were valid for final statistical analysis. The data were analyzed using SPSS v24 and PLS-SEM software. The results showed that a high level of zakat commitment is significantly associated with improved institutional performance (β = 0.413, p <0.01) and the strength of strategic planning implementation (β = 0.733, p < 0.01). It was also found that strategic planning has a direct effect on institutional performance (β = 0.462, p < 0.01). It plays a partial mediating role, accounting for approximately 45% of the total effect of zakat compliance on institutional performance. These results confirm the dual role of strategic planning as a direct driver of performance improvement and an indirect mechanism that translates religious commitment into measurable organizational efficiency. The study also extends the application of Resource-Based Theory (RBV) and institutional theory by showing how religious and ethical commitment can be transformed into a strategic resource that enhances performance, especially in fragile environments such as Yemen. The study recommends that Zakat institutions should strengthen their strategic planning systems, support digital transformation, and adopt comprehensive monitoring and evaluation systems that contribute to greater transparency, accountability, and institutional efficiency.

Abstract:
This study investigates the impact of agricultural investment policy—represented by agricultural loans and investment allocations—on rice crop production in Iraq over the period 2003–2023, employing the Autoregressive Distributed Lag (ARDL) model. Using time-series econometric analysis, the study confirms a short-term positive and statistically significant effect of financial support on rice output, while revealing statistically insignificant long-term effects. The presence of a cointegration relationship suggests long-term equilibrium between agricultural policy variables and rice production. However, the absence of causality in the Yamamoto-Toda test implies that structural and institutional inefficiencies may dilute the long-term impact of financial interventions. Practical implications of the study lie in guiding policymakers toward optimizing short-term agricultural investment strategies while simultaneously reforming institutional frameworks to enhance long-run outcomes. Emphasis is placed on the effective deployment of resources, improved monitoring mechanisms, and fostering innovation in agricultural practices. The results also underscore the importance of aligning credit mechanisms with production cycles to maximize returns. From a social perspective, the research highlights agriculture’s critical role in enhancing food security and rural employment. It addresses the economic disparities caused by inefficient resource allocation and advocates for policies that promote Development of the agricultural sector, particularly in post-conflict regions like Iraq. The unique contribution of this study lies in its comprehensive econometric approach contextualized within Iraq’s fragile economic structure. It provides a data-driven framework for understanding how targeted financial mechanisms can enhance agricultural productivity, offering insight for emerging economies aiming to balance investment efficiency with Economic development.

Abstract:
Predicting gold prices is crucial for policymakers, investors, and financial planners, especially in commodity-dependent economies like Iraq. This study examines the forecasting performance of Autoregressive Integrated Moving Average (ARIMA) and Seasonal ARIMA (SARIMA) models using daily gold price data in Iraq from (April 30, 2015, to April 30, 2025). After preprocessing and testing for stationary, both models were estimated using Maximum Likelihood Estimation (MLE) and further refined with modern machine learning post-processing, Maximum Likelihood Estimation (MLE) method demonstrated greater stability and interpretability compared to the machine learning-based approach. However, the application of Gradient Boosted Trees (GBDT) to the residuals of the SARIMA model further enhanced short-term predictive performance. Therefore, this paper concludes that the combination of SARIMA and (GBDT) creates a robust hybrid framework suitable for forecasting gold prices in volatile and data-constrained economies such as Iraq Model performance was evaluated using (RMSE, MAE, and MAPE) on both training and testing sets. The results indicate that SARIMA (1,1,1)(1,1,1) captured the seasonal patterns of gold prices more effectively than the baseline ARIMA (1,1,2). While ARIMA served as a benchmark for modeling non-seasonal dynamics, SARIMA provided the final forecasts adjusted for seasonality. Forecasts for (May 2025 to April 2026) show a consistent upward trend with minor seasonal fluctuations, validating the model’s applicability for decision-making in the Iraqi context. These findings demonstrate that SARIMA offers an interpretable and efficient framework for short- and medium-term forecasting, providing a reliable tool in volatile economic environments.

Abstract:
This paper has presented a simulation-based framework for analyzing supply chain reliability under uncertainty, supported by a comprehensive literature review, theoretical grounding, and a real-world case study. The main contribution lies in demonstrating how simulation modeling — particularly hybrid approaches — can capture the complex dynamics of modern supply chains and provide decision-makers with practical tools for stress-testing, scenario planning, and reliability enhancement.
This study aims to evaluate supply chain reliability under uncertainty by integrating simulation and probabilistic modeling. The purpose is to investigate how disruptions in supply, demand, and logistics affect performance indicators such as service level, recovery time, costs, and lost sales, thereby offering insights for resilience planning. The theoretical foundation builds on contingency theory, complex adaptive systems, the resource-based view, and risk management frameworks to capture the dynamic and interdependent nature of supply chains.
This study aims to develop a comprehensive simulation-based framework for analyzing and enhancing supply chain reliability under conditions of uncertainty. It differs from previous studies in that they addressed individual elements such as supplier disruptions or logistics, while this study considers them collectively, making it more comprehensive. Furthermore, it utilizes simulations of discrete events to measure the impact of interactions and support decision-making.
The research used the analytical method in order to formulate hypotheses and build simulation models to reach the results in order to formulate the practical part. The main reason behind relying on the simulation method in this study is the limited availability of actual data needed to build an integrated statistical or standard model, in addition to the small sample size, which does not allow for accurate and reliable statistical analyses.
The simulation results underscore that supply chain reliability cannot be assured through isolated optimization efforts. Instead, organizations must adopt systems thinking, where risks in supply, demand, and logistics are assessed in an integrated manner. The conceptual framework developed in Section 3 and validated through the case study in Section 5 serves as a replicable methodology for similar assessments in other industries.

Abstract:
In recent years, increasing concerns regarding the implications of climate change and associated environmental risks on global financial stability have led both investors and stakeholders to demand more comprehensive disclosures on how economic entities impact the environment and climate. Also, the climate-related risks influence their operational sustainability and future cash flow generation. This study aims to investigate the effect of climate change disclosures according to IFRS-S2 on the going concern status of Iraqi listed banks. The research involves a sample of 30 banks listed on the Iraq Stock Exchange from 2018 to 2023.
The study employed an analytical survey method combined with a binary scoring approach to evaluate banks' climate change disclosures in alignment with IFRS-S2, by examining their annual reports, suitability reports and published policies. The banks' going concern status was assessed using the amended to banks Altman Z-score model. Linear regression analysis was utilised to assess the relationship between climate change disclosures and going concern status.
The findings demonstrate that climate-related disclosure compliance explains approximately 4% of the variability in banks' going concern status. The most significant positive impact on banks' going concern was found in strategies that align with IFRS-S2, particularly those integrating climate risks and opportunities into business practices. In contrast, disclosures related to metrics and targets under IFRS-S2 showed no significant impact on banks' going concern, primarily due to limited and inadequate disclosure regarding metrics and targets among the sampled banks