Journal of Shatt Al-Arab University College for Adminsitration and Legal sciences

This study aimed to investigate the impact of Business Agility in Strategic Sustainability. Moreover, to clarify the mediating role of Strategic Flexibility and Strategic Foresight in the relationship between Business Agility and Strategic Sustainability of Jordanian Commercial Banks. The study population consisted of (1940) employees in top and middle management in twelve Jordanian Commercial Banks. The study sample included a population representative sample of (320) individuals, from whom answers were retrieved from (309). The questionnaire adopted as a tool to measure the variables of the study through data collection and the use of descriptive and inferential statistical methods, most notably the path analysis through AMOS software. The study reached several results, the most important of which is that business agility positively affects strategic sustainability, strategic flexibility, and strategic foresight, as well as, strategic flexibility and strategic foresight positively affect strategic sustainability, moreover, strategic flexibility and strategic foresight partially mediate the relationship between business agility and strategic sustainability. Several recommendations were presented, the most important of which is the need to enhance business agility requirements in Jordanian commercial banks in order to benefit from their positive repercussions in achieving strategic sustainability and enhancing strategic flexibility and strategic foresight.

How does ethical authority influence an organization's strategic direction? This research investigates this question within the context of 164 companies listed on the Amman Stock Exchange. Analysis and interpretation of the results confirm the validity of the research model and its derived hypotheses. The study reveals a stable, sequential relationship between ethical behavior and an organization's strategic direction. As ethical authority progresses from weak to moderate to strong, the organization is able to shift its strategic direction from maximizing economic goals, through a balanced portfolio of objectives, to adopting social goals. Furthermore, the study indicates relationships and influences that allow for the reliance on ethical authority to explain the nature of changes in an organization's strategic direction. Finally, the evidence suggests that the level of ethical authority in the studied companies was weak, leading them to prioritize maximizing economic goals, particularly profit, due to its appeal and direct impact on short-term success. Conversely, there was a weak inclination to adopt social goals, both within and outside the company, because these goals require costs with potentially intangible, long-term returns.

The research aimed to identify the potential impact of financial technology tools on enhancing financial literacy in institutions; the research variables consisted of independent variables, namely financial technology tools and thier three dimensions (mobile applications, the bank's official website, and electronic branches) and a dependent variable, namely financial literacy. The descriptive analytical approach was used to achieve the research objectives. A questionnaire was also used as a tool to collect the necessary data to achieve the research objectives. The questionnaire was distributed to the research sample of (300) individuals from trade Bank of Iraq clients, the number of returned questionnaire valid for statistical analysis was calculated and reached (282) questionnaires, the data of which were intered into the SPSS program, the research concluded that there is a statistically significant effect of financial technology tools and there three dimensions represented by (mobile applications, the bank's official website, and electronic branches) on enhancing financial literacy. The research also found that the most influential financial technology tools on enhancing financial literacy were the bank's official website, followed by electronic branches, and then mobile applications.

The study aimed to identify the impact of flexible leadership on organizational awareness through the mediating variable of digital transformation in the Directorate of Basra Municipality. The importance of the study stemmed from the need to activate the role of leaders and employees in addressing administrative and technological challenges within a work environment characterized by the increasing demand for municipal services, with the goal of improving performance levels and enhancing the quality of services provided to citizens. The study adopted a descriptive-analytical approach, and the researcher used a questionnaire that covered three main variables: flexible leadership (with its organizational, human, visionary, and communicative dimensions), digital transformation (with its technological, administrative, organizational, and environmental dimensions), and organizational awareness. A sample of 344 employees was analyzed using SPSS v.23 and AMOS software. The study revealed correlation and impact relationships among the three main variables. It also found that digital transformation plays a mediating role between flexible leadership and organizational awareness. Furthermore, the findings indicated a weakness in organizational awareness and digital infrastructure. The study recommended the need to enhance leadership skills and adopt comprehensive digital strategies, in addition to developing internal communication channels, implementing training and awareness programs to raise the level of awareness, and working to develop the technological infrastructure to support the overall performance efficiency in the Basra Municipality

This research examines the legal nature of suspending the execution of administrative decisions in the Iraqi judicial system, within a comparative framework with the Egyptian and Jordanian systems. The importance of this topic lies in its role as a judicial safeguard for protecting individuals against administrative abuse, by temporarily halting the implementation of administrative decisions until their legality is determined. The findings indicate that, despite the legislative reforms in Iraq after 2003 with the establishment of a dual judiciary, the current system still lacks explicit provisions regulating the conditions for suspension of execution, which has resulted in inconsistent judicial interpretations. The comparative analysis with Egypt and Jordan shows that clear legislative texts and the expansion of urgent administrative jurisdiction strengthen judicial protection and achieve a better balance between public interest and individual rights. The study concludes with recommendations, most notably: amending the Iraqi State Council Law to explicitly regulate the conditions of suspension, unifying judicial standards regarding urgency and seriousness, and benefiting from comparative experiences in Egypt and Jordan to enhance the effectiveness of administrative justice in Iraq.

This study aimed to analyze the impact of blockchain technology on the qualitative characteristics of accounting information, with particular focus on reliability, transparency, and relevance, while exploring the practical challenges associated with adopting this technology in the Arab accounting environment. The research adopted an integrated methodology combining theoretical analysis and field study, utilizing an electronic questionnaire distributed to a sample of 150 accountants and auditors from various Arab countries.
The findings revealed a significant positive impact of blockchain technology on accounting information quality. The inherent features of blockchain contributed to enhancing financial transparency and increasing the reliability of accounting data through providing a permanent and immutable record of financial transactions. Results also demonstrated improvement in information relevance for decision-makers due to the immediate access to accurate data.
However, the study identified several challenges in adopting this technology, most notably technical difficulties in integration with existing accounting systems, shortage of qualified personnel to handle this modern technology, and the absence of clear regulatory and legal frameworks governing blockchain use in accounting.
The study recommends developing specialized accounting standards to accommodate blockchain requirements, emphasizing the importance of institutional investment in training programs to enhance workforce competencies in this field. It also highlights governments' role in establishing clear regulatory policies that ensure optimal utilization of this technology while maintaining financial data security and confidentiality.