Iraqi Journal for Administrative Sciences

Through the current study, we seek to investigate and analyze artificial intelligence and its impact on improving production planning. This research aims to shed light on the role of artificial intelligence in improving the efficiency and effectiveness of production planning within industrial enterprises. The abstract demonstrates how the application of artificial intelligence contributes to forecasting demand, improving production scheduling, reducing waste, and increasing the ability to adapt to market and internal variables. It also discusses the fundamental differences between traditional methods and methods supported by artificial intelligence. In addition to the potential challenges in implementing these technologies, our current study, implemented in the Nineveh Electricity Distribution Department, relied on a questionnaire as the primary tool for collecting data and information, in addition to personal interviews with electricity distribution branch officials, observations, and field observations. (50) questionnaires were distributed and all returned. The study reached a number of conclusions, the most prominent of which is Improving the efficiency of resource use. Through its ability to process large amounts of data, artificial intelligence enables a more effective allocation of resources (materials, machinery, and labor), leading to reduced waste and increased productivity.

This research aims to identify the impact of participative leadership on achieving high organizational performance through the mediating role of organizational commitment, with application at the College of Administration and Economics, University of Karbala. The researchers adopted dimensions of participative leadership (decision-making participation, human relations, and information building), dimensions of job dedication (conscientiousness, goal orientation, and general expectation of task success), and dimensions of high performance (management quality, long-term commitment, openness and effective orientation, continuous improvement, and workforce quality). The study sample included 100 employees and faculty members, and data were collected through questionnaires and interviews. Statistical tools such as Pearson correlation (SPSS V.25) and structural equation modeling (AMOS V.23) were used for data analysis. The findings revealed that job dedication plays a significant mediating role in strengthening the relationship between participative leadership and achieving high performance.

The study aims to evaluate the effectiveness of deep learning models, specifically the Long and Short Term Memory (LSTM) model and the Gate Recurring Unit (GRU) model, in predicting the price of the cryptocurrency Bitcoin, based on a weekly time series over a period of ten years, from January 4, 2015 to December 29, 2024, with 522 observations.,the Long and Short Term Memory Network (LSTM) model structure and the Gate Recursive Unit (GRU) model were constructed using the R programming language and a set of libraries belonging to this language, the most important of which is the Keras library, which is well-known in the field of machine learning. The study adopted an analytical approach to compare two models and choose the optimal model based on performance metrics, namely The study reached several conclusions, the most important of which is the superiority of the LSTM model over the GRU model in predicting Bitcoin prices.In light of this, the study presented several recommendations, the most important of which is relying on the Long Memory Network (LSTM) model in forecasting in future studies.

This study applied a Vector Autoregressive (VAR) model to examine the active relationship between global oil and gold prices using this data from January 2015 to June 2019. Stationarity was tested through the Augmented Dickey-Fuller (ADF) test, with necessary transformations applied. Lag order selection criteria (RMSE, AIC, BIC, HQC, and FPE) identified VAR (1) as the optimal model. Findings revealed that gold prices are highly persistent and mostly influenced by their individual past values, while oil prices exert a negative effect on gold price changes. Diagnostic tests confirmed model adequacy and stability. Forecasting results suggested a gradual decline in gold prices and a slight increase and stabilization in oil prices over time. The study concludes that VAR models provide a reliable and effective framework for analyzing inter-market relationships and generating short- to medium-term financial forecasts. All analyses were conducted using Python programming.

This study aims to analyze the relationship between economic issues and voter behavior in the Iraqi parliamentary elections. Economic issues, represented as the independent variable, are examined through five dimensions: unemployment, poverty, administrative and financial corruption, inflation rate, and income inequality. Voter behavior, the dependent variable, directly influences voter decision-making in the Kurdistan Region of Iraq. The study employed a descriptive both the analytical and quantitative approach, collecting and analyzing the opinions of a sample of )4,075( respondents from a total of )2,844,051( Randomly across the governorates and regions registered voters. The hypotheses were tested using statistical methods via SPSS version 24. The study reached a number of key conclusions, including a statistically significant relationship between all economic determinants (such as unemployment, poverty, corruption, inflation, and income inequality), with inflation showing the highest impact among all dimensions. This means that inflation explains more than 61% of the change in voter behavior and is the most influential economic factor in voting decisions, implying that an increase in any of these factors leads to a change in voting patterns. The study recommended a set of measures, emphasizing the need for political parties and politicians to develop specific economic strategies focused on improving citizens\' living conditions. This can be achieved by implementing concrete solutions to issues such as unemployment, rising prices, and the lack of social protection services.

This research aims to demonstrate the extent to which stakeholders (traders) are aware of the role of disclosing financial soundness indicators in enhancing the transparency of accounting and financial information, and the impact of this on stock returns. This awareness enables them to make sound financial decisions. The study employed a descriptive-analytical approach, relying on a field questionnaire administered to a random sample of investors and traders in the Iraq Stock Exchange. The data were statistically analyzed using a simple linear regression model. The analysis results showed that the regression coefficient value was (0.839), which translates the level of awareness among traders of a direct relationship between the level of disclosure of financial soundness indicators and stock returns. That is, traders believe that any increase in disclosure by one unit is associated with an increase in stock returns by (0.839). The (T) test, which reached (16.610) with a significance level (Sig=0.00) less than (0.05), confirmed the statistical significance of this relationship. The research concluded that the disclosure of financial soundness indicators is a fundamental pillar in enhancing traders' confidence and supporting the strength of their investment decisions, in addition to being a key entry point for the stability of the Iraqi financial market and improving governance and risk management practices.

The research aims to diagnose the relationship between strategic orientation, with its dimensions (responsive, analytical, defensive, exploratory or proactive, and future orientation), and high performance, represented by (management quality, employee quality, continuous improvement and renewal, openness and work orientation, and long-term commitment), while testing the mediating role of entrepreneurial capabilities, including (proactive, relational, conceptual, organizational, and strategic capabilities). The study covered private universities in the Kurdistan Region of Iraq, based on a random sample of 120 college council members, with 107 valid questionnaires analyzed using the descriptive-analytical method and the (SPSS V26) program. The results showed that entrepreneurial capabilities are the most influential factor in achieving high performance, confirming the importance of dynamic and entrepreneurial capabilities in institutional excellence. The research recommends that private universities adopt an institutional strategy to strengthen entrepreneurial capabilities by establishing specialized units for entrepreneurship and innovation, training academic and administrative staff in entrepreneurial thinking, and supporting innovative projects through internal development and funding programs.

This study aims to analyze the impact of the adoption of magnetic marketing philosophy in enhancing the loyalty of tourism client, through a field study conducted on a sample of 87 employees in a number of travel and tourism companies. Magnetic marketing philosophy is building sustainable attractions with customers by providing attractive content, interactive experiences, and values in line with modern customer aspirations, which stimulates customers to voluntary interaction with the brand and pursuit of its link. The study adopted an analytical descriptive approach, used the data collection tool, and the results were analyzed using the V.26 SPSS program to test the relationship between the study variables. The analytical model includes magnetic marketing as independent variables, and client tourism as a continued change. The results showed a positive relationship with a statistically significant impact between magnetic marketing and client's tourism, which emerged a "message" and "media" as the strongest influences. The results also revealed the importance of investing in creative content and digital interactive experiments to consolidate the relationship with customers and promote their loyalty. The search for travel and tourism

The paper is attempt to understand the asymmetry of the stock return pattern and downside risks on the Iraqi stock exchange, one of the most extreme frontier markets around the world; for the purpose of this study, we have collected and analyzed extensive daily datasets for 57 stocks on the ISX60 index, spanning August 2014 to August 2024, and through the lens of distributional analysis and the lens of various downside risk metrics (i.e., semi-variance, value-at-risk, conditional value-at-risk), and maximum drawdown, such that risk is characterized and analyzed without the usage of standard deviation). What we have discovered is that there is considerable deviation from the normal distribution across the data, where 40.4% of the stocks had a negative skewness, and an overall significant excess kurtosis (mean of 175.13) was present, such that there was no acceptance of normal distribution in our data at any conventional levels of significance. There is a noticeable discrepancy in and of itself by the varying levels of realized downside risk associated with each stock and overall across the collection of the banking sector stocks, i.e., banking sector stocks had a downside risk of an annual return of -14.55% and a maximum drawdown of -82.36% compared to the industrial stocks that have a downside risk of an annual return of +6.41% and a maximum drawdown of -41.24%. There is significant asymmetry evidenced by temporal analysis, as there is a noticeable decline in negative skewness from 61.4% of the stocks during the crisis period (2014-2018) to 26.3% during the stabilization period (2019-2024). In this high volatility environment, the Sortino ratio is a more appropriate measure of risk-adjusted performance than the Sharpe ratio. The results emphasize mean-variance optimization's shortcomings when applied to frontier markets and further reinforce the significance of incorporating measures of downside risk into the construction of portfolios and the management of risk in emerging markets with structural instability and low liquidity.

This study aims to analyze the impact of modern digital accounting technologies and software on the future of the accounting profession and how these tools can contribute to addressing expected professional transformations and challenges. The study relied on a sample of 133 participants, including accountants, auditors, and academics. Data were collected through an electronic questionnaire and analyzed using descriptive methods and linear regression. The results revealed that automating routine accounting processes and integrating digital data with financial reporting systems are the most influential factors in developing the profession and enhancing the quality of professional performance. The findings also indicated that the use of modern accounting software and artificial intelligence technologies constitutes supportive factors that enhance the efficiency of comprehensive digital implementation, with their benefits emerging through the adoption of an integrated digital environment that supports advanced analysis and decision-making. The study recommends enhancing professional training and updating academic curricula in line with digital transformation requirements.

This research explores the circular economy as a strategic approach for sustainable development in Iraq, focusing on the environmental, economic, and social challenges the country faces. It examines the link between the circular economy and the 2030 Sustainable Development Goals (SDGs), offering practical recommendations for its implementation. The study used both quantitative and qualitative analyses, gathering data from sources like the World Bank, UNIDO, and Iraq’s Ministry of Environment. The elbow method categorized the data into economic groups, while K-Means cluster analysis identified key factors influencing the circular economy\'s success. The findings show that the circular economy could significantly boost resource sustainability and reduce waste in Iraq. However, challenges such as dependence on oil, pollution, and high poverty remain. The study also highlights the need for more private sector investment and efforts towards carbon neutrality to achieve sustainable growth. Specialized strategies for each economic group are essential for success

This study aimed to analyze the impact of forensic accounting tools on enhancing financial integrity and administrative efficiency in government institutions in Nineveh. A sample of government employees was selected to represent the target population, and the study relied on an analytical and statistical approach using SPSS, along with an analysis of real corruption cases reported by the Integrity Commission. The results showed that applying forensic accounting tools has a significant positive effect on improving administrative and financial procedures and reducing violations, while other external factors also influence the outcomes. The study provided recommendations to strengthen the application of control tools, train staff, and establish regular monitoring mechanisms to ensure transparency and institutional efficiency.

The study aimed to investigate the relationship between servant leadership and psychological resilience among employees at Al-Rifaie Municipality in Thi-Qar, using a quantitative descriptive approach with a sample of 256 employees. The results indicated a strong positive effect of servant leadership dimensions (emotional healing, creating value for the community, empowerment, assisting subordinates in growth and success, putting subordinates first, ethical behavior, and conceptual skills) on psychological resilience dimensions (emotional regulation, cognitive flexibility, social support, sense of meaning and purpose, and self-control and personal efficacy), with varying strengths of influence. It is concluded that servant leadership enhances psychological resilience by fostering a supportive work environment based on trust, capacity building, and a sense of meaning and competence, enabling employees to adapt positively to workplace stressors and professional changes.

This research aims to identify the role of intelligent leadership, with its dimensions (emotional intelligence, rational intelligence, spiritual intelligence, and interpersonal intelligence), in achieving the dimensions of organizational agility: exploratory agility, exploitative agility, and contextual agility. The research framework represents the research problem, which defined by posing several questions about the nature of the relationship and influence between the two variables. To this end, a theoretical framework designed, from which two main hypotheses were derived and subjected to multiple statistical tests. A questionnaire used as the data collection tool. The research adopted a descriptive-analytical approach, describing the main and sub-variables. The research population consisted of all managers at Korek Telecom in the Kurdistan Region of Iraq, totaling 150 managers. Accordingly, a comprehensive survey method used to determine the sample, distributing questionnaires to them. Only 127 questionnaires returned, achieving a response rate of 84.7%. The research hypotheses tested using SPSS version 26. The research yielded several conclusions, including the existence of positive correlations and significant impact relationships between the two variables at both the macro and micro levels. The research recommended leveraging the strong relationship between the two variables and directing it towards serving Korek Telecom, the company under study.

This study aims to examine the impact of integrating electronic auditing with accounting information systems on improving the quality of financial statements. It explores the relationship between the adoption of modern auditing technologies and the efficiency and reliability of accounting information. The digital transformation has reshaped the business environment, compelling organizations to implement advanced accounting information systems capable of processing data with accuracy and speed, alongside electronic auditing methods that match the scale and complexity of such data. The findings indicate that the integration of electronic auditing and accounting information systems contributes to achieving higher levels of accuracy and transparency in financial reporting, enhancing the reliability of financial statements, and increasing investor and regulatory confidence. Moreover, it accelerates audit processes, reduces human errors, and improves the ability to detect risks and fraud through advanced analytical tools. This integration ultimately strengthens the quality of financial information, making it more relevant for sound economic and financial decision-making. The study concludes that such integration represents a fundamental pillar of corporate governance, supporting organizational sustainability and enabling institutions to cope with the challenges of the digital business environment.

The study aims to demonstrate the role of cultural intelligence with its dimensions (cognitive, metacognitive, motivational, and behavioral) as an independent variable in enhancing contextual performance with its dimensions (interpersonal facilitation and job dedication) among the faculty members of Al-Kut University College. The study originated from a research problem that included questions about the nature of the relationship between cultural intelligence at its different levels and contextual performance, and the extent to which its dimensions contribute to explaining this relationship. The study sample consisted of (267) faculty members selected from a population of (993). A questionnaire was used as the main tool for data collection, and the data were analyzed using confirmatory factor analysis, Pearson correlation coefficient, and structural equation modeling (SEM) through SPSS and AMOS programs. The results revealed that cultural intelligence has a positive and significant effect on contextual performance, and that the metacognitive and motivational dimensions had the greatest impact. The study recommended building a university culture that encourages the development of cultural intelligence among faculty members.

This research aimed to measure the impact of the cultural dimension of sustainable marketing on branding by targeting private hospitals in the center of Maysan Governorate. These hospitals have limited attention to considering cultural aspects in their marketing practices, resulting in weak brand strength. A sample of 136 employees was selected, comprising doctors, administrators, and technicians. The study adopted a descriptive-analytical approach, collecting data using a questionnaire. Data was analyzed using the statistical tools available in SPSS software, namely means and standard deviations. The results showed a statistically significant positive correlation between the cultural dimension of sustainable marketing and branding, specifically in its dimensions of brand awareness, brand loyalty, brand image, and perceived quality. The research's significance lies in highlighting the active role of the cultural dimension in strengthening hospital brands, thereby contributing to improved patient loyalty. The research recommends the necessity of emphasizing the consideration of values, customs, traditions, and privacy in the provision of medical services, and establishing training programs to raise the level of cultural awareness. Among the employees, which contributes to strengthening its brand and achieving a competitive advantage.

The study aims to identify the levels of marketing efficiency and its dimensions (marketing costs, marketing development, communication and customer service, and customer satisfaction), as well as market positioning and its dimensions (product quality and safety, compliance and regulation, sustainability and social responsibility, and marketing capabilities), in addition to analyzing the impact relationship between them. The study also examined the effect of marketing creativity as a mediating variable, with its dimensions (product, pricing, promotion, and distribution), on the relationship between marketing efficiency and market positioning at Awamedica Pharmaceutical Manufacturing Company. The study adopted the descriptive-analytical approach and developed a hypothetical model of the relationships among the variables, which was subjected to several statistical tests using SPSS (Version 24). The study population consisted of 200 employees of the company. Due to the limited size of the population, a census sampling method was employed, whereby the research sample included all members of the population. A total of 200 questionnaires were distributed, of which 170 valid questionnaires were returned and suitable for statistical analysis. The study reached several conclusions, the most important of which is the existence of a statistically significant indirect effect of marketing efficiency on market positioning through marketing creativity. Among the key recommendations is the need to focus on developing new value-added products, innovating creative promotional campaigns, and enhancing effective distribution channels to strengthen the company’s market positioning.

The study aims to examine the nature of the relationship and the effect between transformational leadership and its dimensions as an independent variable, and strategic containment and its dimensions as a dependent variable in private universities in the Kurdistan Region of Iraq. The research problem emerged from questions concerning the extent to which transformational leadership practices contribute to enhancing the ability of private universities to adapt to environmental changes and implement their strategies efficiently. The study adopted the descriptive analytical approach and used a questionnaire as the main instrument for data collection. The research sample was selected using a purposive sampling method to ensure adequate representation of influential leadership levels. The sample comprised 199 academic leaders from 16 private universities in the Kurdistan Region of Iraq. The research hypotheses were statistically tested using the SPSS V.24. The results of the statistical analysis revealed a strong and positive correlation and a significant effect of transformational leadership in enhancing strategic containment. Accordingly, the study recommends strengthening transformational leadership practices in a more systematic manner through specialized leadership training and development programs, in order to support strategy implementation and achieve institutional sustainability.

This research explores the role of artificial intelligence (AI) technologies in enhancing financial inclusion as a tool to reduce economic disparities among different societal groups. The study examines how AI can be employed to improve access to financial services through tools such as smart data analytics, credit scoring based on unconventional data, and the development of digital payment solutions. In the third chapter, a quantitative study was conducted to evaluate the practical impact of these technologies on financial inclusion and reducing economic inequality. The findings reveal that AI contributes to lowering operational costs and expanding service coverage, thereby promoting economic justice and supporting inclusive and sustainable economic growth.

This research aims to analyze the role of talent management in achieving strategic success at the General Company for Trading in Cars and Machinery/Al-Waziriyah, through an applied study on a sample of (61) managers and officials from the upper and middle management levels within the company. The research adopted a descriptive-analytical approach to measure the nature of the relationship between the study variables. The dimensions of talent management were defined as four main components: talent acquisition, talent development, talent performance evaluation, and talent retention, with strategic success representing the dependent variable. Data were collected using a questionnaire designed according to scales adopted in management literature and were analyzed using appropriate statistical software to test the research hypotheses. The results showed a significant positive correlation and influence between talent management and strategic success, indicating that adopting effective practices in attracting, developing, evaluating, and retaining talented individuals directly contributes to enhancing the company's competitiveness and achieving its strategic objectives. The research also recommended the necessity of adopting integrated talent management policies within the company's strategic plans to ensure the sustainability of success and improve organizational performance

This study aims to discover the mediating role of Marketing Intelligence in enhancing the relationship between Strategic Physiognomy in its dimensions and the provision of E-Service Delivery. The study focuses on evaluating the methods used in collecting and analyzing data to identify challenges and opportunities in the Iraqi tourism environment. The study relied on environmental scanning to collect data on the problems facing the tourism sector in Iraq and analyze them to determine future trends. Advanced techniques and programs were used to collect and analyze information in line with the objectives, problem and questions of the study. The questionnaire was used as a means of obtaining information from the sample of (162) individuals in Iraqi tourism companies. The data were analyzed using statistical programs (Amos V.23), (SPSS V: 26(. The study concluded that there is a direct impact of Strategic Physiognomy in providing E-Service Delivery, and an indirect impact of Strategic Physiognomy in providing E-Service Delivery through adopting Marketing Intelligence. While the study reached a set of recommendations, the most important of which is that companies should use advanced analysis tools to collect and analyze data on markets, customers and competitors on a regular basis and train employees to use and benefit from them in making strategic decisions

This study develops a composite index for Public Value Sustainability by integrating financial performance, ethical resilience, and social impact within Arab banking institutions. Moving beyond conventional financial metrics, the research conceptualizes ethical resilience as a structural driver that shapes both economic efficiency and societal contribution. Drawing on secondary data from governance, sustainability (ESG), and financial reports of Arab banks, the study employs confirmatory factor analysis and structural equation modelling to test a circular model that captures the dynamic interdependence among the three dimensions.
The findings support a mutually reinforcing relationship in which ethical resilience enhances financial performance and social impact, while social impact, in turn, strengthens institutional ethical structures through increased legitimacy and public trust. This circular dynamic redefines sustainability as an integrated process rather than a linear outcome. The proposed composite index offers an original Arab framework for measuring ethical resilience as a foundational component of institutional sustainability. The study concludes that sustainable banking in the Arab context emerges when efficiency is aligned with justice and financial rationality is embedded within a coherent ethical architecture

The research aims to identify digital human resource management activities as an independent variable and their role in digital entrepreneurship as a dependent variable, based on the practical reality that the researchers observed through the opinions of the research sample. The dimensions of digital human resources management were represented (e-recruitment, e-training, e-evaluation, e-compensation), while the dimensions of the dependent variable were represented (initiative, risk, creativity and innovation) for the research sample (which consisted of 220 employees of Asiacell Telecommunications Company in Mosul for the period from 4/1/2026 to 29/1/2026). Statistical analysis (SPSS) was used with the questionnaire analysis tool to collect data from the field, which is Asiacell Telecommunications Company in the city of Mosul. The research reached a number of results, the most important of which is the important role of digital human resources management and its impact on entrepreneurship. A number of conclusions were reached, the most important of which is the existence of a correlation and significant impact between digital human resources management and entrepreneurship at the macro and micro levels, which confirms the pivotal role of digital practices in supporting entrepreneurial behavior within telecommunications companies. The study also recommended the need to enhance the application of the dimensions of digital human resources management due to its effective impact on developing initiative, creativity and risk tolerance among employees.

The study aimed to determine the level of impact of enlightened leadership on enhancing workplace harmony through an analytical survey of the opinions of a sample of healthcare staff working in some private hospitals. Enlightened leadership was measured through six dimensions: role model, developer, servant, visionary, communicator, and change agent. Workplace harmony was measured through several dimensions related to the relationships and interactions among employees within the organization. The study population consisted of healthcare staff working in the hospitals under study, and a random sample of (173) doctors and nurses was selected. A questionnaire was used as the main tool for data collection. The data were analyzed using several statistical methods, including the normal distribution test, confirmatory factor analysis, descriptive statistics, Pearson correlation analysis, and structural equation modeling to test the research hypotheses. The results revealed significant correlation and effect relationships between enlightened leadership and workplace harmony, indicating its role in promoting a more harmonious and cooperative work environment.

This study aims to analyze the relationship between natural resource scarcity and economic growth, using Japan as a case study and comparing it with a resource-rich country such as Saudi Arabia over the period 2000–2023. The research is based on the premise that the lack of natural resources does not necessarily hinder economic growth; rather, it can serve as a stimulus for innovation, economic diversification, and technological advancement when accompanied by effective policies in education, research, and trade openness. Data were drawn from the World Bank (WDI) and the OECD, covering key variables including real GDP growth, natural resource dependency, public expenditure on education, R&D spending, and trade openness. The findings reveal that Japan has successfully transformed its resource scarcity into a competitive advantage by investing heavily in human capital and technological innovation. Conversely, Saudi Arabia shows a pattern of high dependency on oil revenues, with growth fluctuations linked to global energy price cycles. The study concludes that effective management of scarcity can promote sustainable growth, whereas poorly managed resource abundance may result in structural imbalances, commonly described as the “resource curse.

This study aims to investigate the effect of individual ethical ideology on situational strength in the workplace by examining the relationship between the two dimensions of ethical ideology (idealism and relativism) and the elements of situational strength (clarity, consistency, constraints, and consequences). The research adopted an analytical approach, both theoretical and empirical. The empirical part was conducted on a random sample of 150 employees from the Directorate of Water Resources in Karbala, using an electronic questionnaire as the primary data collection tool. Data were analyzed through (SPSS V.25) and (AMOS V.23).
The results revealed a statistically significant correlation and impact between ethical ideology and situational strength. Employees with an idealistic orientation demonstrated greater alignment with the dimensions of clarity and consistency, whereas those with a relativistic orientation showed more variability in perceiving constraints and consequences. The study highlights the importance of enhancing employees’ ethical awareness and designing training programs that reflect individual value orientations, thereby fostering professional discipline and improving institutional performance

The main objective of the study is to test the fundamental role that cognitive diversity plays in interacting with the relationship between enlightened leadership and its impact on the persistence behavior of employees. Using the most common scientific method, which is the descriptive analytical method, in order to diagnose the relationship between the study variables with greater accuracy. To collect information and data about the study problem, the questionnaire was used as a basic tool. The study targeted individuals working in the Kala Dairy Products Company in Karbala. The number of questionnaires distributed to the working individuals was (98) questionnaires, and the statistical data were analyzed through the statistical program (SPSS, AMOS. V23), as the PEARSON correlation coefficient was used, and for the influence relationships, the structural equation modeling was used. One of the most important conclusions reached is that enlightened leadership has a strong and effective impact on promoting perseverance behavior, and that cognitive diversity plays an effective role in strengthening this relationship, which increases their dedication and commitment to work.

This research aims to analyze the impact of capital structure determinants (Size, Age, Tangibility, ROA, Growth, Liquidity, and NDTS) on the financial stability of (5) Iraqi industrial companies listed on the ISX for the period (2010-2022). Using a descriptive-analytical approach, the Altman Z-score model, and multiple regression, the results revealed a high explanatory power R2) ranging between 85% and 97%) in most models. The study proved that "Firm Size" is the most significant determinant in enhancing financial security, followed by the "Current Ratio" in pharmaceutical firms, while identifying structural multicollinearity between variables. The research recommends strengthening the capital base to maximize economies of scale and adopting the Altman model as an early warning tool for financial distress, ensuring sustainable performance amid economic fluctuations.

This research aims to measure the impact of evaluating of regulatory controls in the cost of governance within the Iraqi commercial banking sector. The research population consisted of internal auditors in the Iraqi commercial banking sector, and a sample of 14 banks was selected. A questionnaire was used as the primary data collection tool from the selected banks. The questionnaire comprised two sections: the first addressed the evaluation of regulatory controls through three dimensions: regulatory control efficiency, regulatory control suitability, and regulatory controls effectiveness. The second section addressed the cost of governance through three dimensions: agency costs, compliance costs, and control costs. This provided a methodology for measuring the impact. A total of 189 employees from these banks participated in the survey, which was distributed to them both in person and electronically. All questionnaires were valid, and the data were analyzed using the SPSS version 26 statistical software.
The research concluded that there is an effective impact of evaluating regulatory controls on the cost of governance, and this impact contributes to reducing the cost of governance. In light of the conclusions, the researcher presented several recommendations, the most important of which is the need to adopt an approach that links the evaluation of regulatory controls to the cost of governance, with the aim of achieving a sustainable reduction in the cost of governance.

This study aims to analyze the potential role of agile manufacturing strategy in improving environmental cost management in light of sustainability accounting standards. Three techniques—Environmental Life Cycle Costing, Time-Driven Environmental Activity-Based Costing, and Green Target Costing—were applied to actual data from Al-Noura Factory in Karbala for the year 2024. Analytical results indicate the possibility of reducing production costs by 22,687 IQD per ton and decreasing emissions by 37.9% if proposed improvements in fuel mix and raw materials are adopted. The study proposes an integrated model that helps industrial firms balance profitability and sustainability, transforming environmental costs from a financial burden into a strategic investment. The findings confirm that integrating environmental accounting techniques with sustainability standards provides a robust informational foundation to support the transition toward agile manufacturing.

The current study aims to develop a conceptual framework to explore the role of economic diplomacy in export promotion. By integrating four theoretical frameworks—institutional theory, resource theory, network theory, and transaction cost economics—the study adopts a conceptual and theoretical research approach. The paper highlights four key mechanisms through which economic diplomacy influences export outcomes: institutional legitimacy, resource provision, network integration, and transaction cost reduction. It also points to contextual conditions that may affect the quality of economic diplomacy, including institutional quality and the alignment of diplomatic initiatives with domestic policies. Formal proposals (P1–P6) are presented to clarify these theoretical links and guide future field research. The paper draws lessons relevant to the Iraqi context and demonstrates how diplomatic strategies can enhance institutional credibility, support local businesses, and reduce risks associated with international trade. By integrating multiple theoretical perspectives and drawing policy-relevant insights, this study contributes to the literature on international business and international economics, providing a basis for empirical testing and useful recommendations for policymakers for policymakers aiming to strengthen export performance through the use of economic diplomacy tools.

The primary objective of applying artificial intelligence (AI) technologies, as an information technology component, is to enhance the quality of financial reporting. This is achieved through AI's advanced capabilities in classifying, processing, and analyzing financial data with high accuracy and speed. These technologies contribute to the early detection of potential risks, as well as their role in continuously verifying the integrity of financial data and implementing precise and effective control systems for financial operations. This, in turn, helps reduce the likelihood of manipulation, forgery, and financial fraud. Furthermore, AI technologies possess advanced predictive capabilities that support decision-making processes. This, in turn, enhances the confidence of decision-makers by providing high-quality financial reports supported by AI-based analytics, thereby increasing transparency in handling financial data. The research comprised two main aspects: a theoretical framework and an applied framework. The research employed a descriptive-analytical approach to analyze variables and test hypotheses. To collect data, a questionnaire was used, distributed to a sample of accountants and auditors as the primary group, in addition to a sample of programmers. The number of valid responses for analysis was 121. The Smarts statistical software was used to analyze the data and test the research model. The research results indicated a significant positive impact of artificial intelligence technologies (machine learning, deep learning, neural networks, expert systems, and the Internet of Things) on improving the quality of financial reports

This study aims to analyze the impact of coordination between monetary and fiscal policies on achieving economic stability in Iraq using the output gap as an aggregate indicator, based on the ARDL model. The results reveal a long-run equilibrium relationship, with bank credit and public expenditure playing a significant role in reducing the output gap, while inflation exerts a negative and statistically significant effect. In contrast, the interest rate shows a weak and statistically insignificant impact. Public revenues exhibit a positive but insignificant effect due to their reliance on oil revenues and their indirect transmission through public spending. The study concludes that achieving economic stability in Iraq requires strengthening institutional coordination between monetary and fiscal policies, managing liquidity and credit, controlling inflation, and improving the efficiency of public expenditure.

This research aims to study the importance of internal auditors’ efficiency and its impact on enhancing the quality of performance evaluation within the economic unit. The research population consists of the University of Karbala, and the study sample includes employees of the Internal Control and Accounting Departments, as they represent the targeted group of the research. The study adopted the deductive approach and relied on previous literature to design a questionnaire consisting of two main sections. The first section focused on internal auditors’ efficiency, which included three dimensions: cognitive, skills, and behavioral. The second section addressed the quality of performance evaluation through four dimensions: accuracy and objectivity, effectiveness and efficiency, feedback, and relevance and timeliness. A total of (170) questionnaires were collected and analyzed using the Statistical Package for the Social Sciences (SPSS). The findings indicate that high levels of internal auditors’ efficiency, particularly their ability to analyze and interpret financial and accounting information, have a positive effect on improving the quality of performance evaluation. Based on these findings, the study recommends enhancing auditors’ critical thinking and accounting knowledge, developing their cognitive skills in line with modern accounting trends, and improving their ability to perceive and manage risks through specialized training programs.