Muthanna Journal of Administrative and Economic Sciences

The State Company for Vegetable Oils in Iraq faces a fundamental challenge of high transportation costs and inefficiency in distributing products across factories and warehouses to meet growing demand. Accordingly, this study aims to employ operations research methods-specifically linear programming and sensitivity analysis---to design a distribution plan that enhances efficiency and minimizes costs. The methodology involved developing a mathematical model of the transportation problem based on actual data related to supply quantities, demand requirements, and transportation costs between production sources and distribution outlets. The model was solved using WinQSB software to determine the optimal solution. Sensitivity analysis was then conducted to assess the impact of changes in supply, demand, and transportation costs on the stability of the solution. The results showed that applying linear programming led to an optimal distribution plan with a total cost of $1,547,800, representing the lowest possible cost compared to alternative plans. Sensitivity analysis further demonstrated that the model provides flexibility in handling input variations while maintaining effectiveness within specific limits. These findings confirm the effectiveness of operations research in improving the efficiency of transportation and distribution processes in the industrial sector, highlighting its role as a decision-support tool that reduces costs and strengthens organizational competitiveness.

Cost-volume-profit analysis (CVP) is one of the most important basic tools in management accounting. It enables understanding the relationship between three key elements: costs, volume, and profit level. The problem with this research is that this type of analysis, in its traditional form, uses clear and fixed data, such as the variable cost per unit, total fixed costs, selling price, or sales volume, which can be accurately determined. However, these assumptions do not accurately reflect practical reality, which is often characterized by uncertainty and fluctuations. The research aims to utilize an artificial intelligence tool, fuzzy logic, as a more flexible and realistic tool to improve this type of analysis. The Samawah Cement Factory was used as a sample for the research during the years (2024-2025). The deductive and inductive approaches were used to achieve the research objectives. By applying fuzzy logic to cost-volume-profit analysis on a sample company's data, the most important research results were that the data for January 2025 was predicted with an accuracy rate of more than 95% compared to the actual situation. This is an excellent percentage, as management can use fuzzy logic to analyze cost-volume-profit in decision-making. Fuzzy logic also provides three-dimensional graphics that show the impact of variables in various cases on the level of profits. This provides management with a clear vision that can be used in decision-making. Consequently, more realistic analytical models can be developed that take into account the changing nature of the market and intangible factors that may affect results. It also allows for the handling of approximate data derived from human experience or estimation, which is difficult to convert into precise figures.

The impact of organizational sustainability on improving companies' financial performance, applied to the Southern Refineries Company. The research aims to explore the impact oforganizational companies' financial performance. The research variables were organizational sustainability as an independent variable with its three dimensions (economic sustainability, social sustainability, and environmental sustainability), and improving financial performance as a dependent variable. To achieve the research objectives, the descriptive analytical approach was adopted. A questionnaire was used as a tool for data collection. The questionnaire was distributed to a random sample of (400) individuals from the employees of the Southern Refineries Company, (388) questionnaires were retrieved, (352) questionnaires were found to be valid for statistical analysis. The SPSS data analysis program was used to analyze the collected data. Based on the results of the statistical tests, the research reached several conclusions, the most important of which is the existence of a statistically significant effect of organizational sustainability in its three dimensions (economic sustainability, social sustainability, and environmental sustainability) at a significant level (α ≤ 0.05) on improving the financial performance of companies. The research also found that the most influential dimensions of organizational sustainability on improving financial performance is environmental sustainability, followed by economic sustainability, and then social sustainability. The research presented a number of recommendations, the most important of which was the need for the Southern Refineries Company's management to focus more on spreading the culture of environmental sustainability and reducing environmentally harmful waste to a greater extent than currently

This study aims to explore the mediating role of entrepreneurial capabilities in the relationship between digital transformation and competitive advantage in the Iraqi banking sector. The study adopted a descriptive-analytical approach, and data were collected through questionnaires distributed to 235 managers in private banks in Iraq, using a structured survey instrument. Structural Equation Modeling (SEM) was employed via AMOS v.25 to analyze the data and test the hypothesized relationships. The results revealed a statistically significant positive relationship between digital transformation and competitive advantage, highlighting the pivotal role of digital transformation in enhancing banks’ ability to achieve competitive superiority. More importantly, the study found a full mediating effect of entrepreneurial capabilities— such as creativity, risk management, and opportunity exploitation—in this relationship, as these capabilities act as a fundamental mechanism for transforming digital potential into effective competitive strategies. Furthermore, the SEM results confirmed the robustness of the proposed model through excellent fit indices such as CFI and RMSEA, thereby supporting the theoretical framework. Digital transformation in banking is thus considered the foundation of institutional development, with digital human resources representing its core pillar. Entrepreneurial capabilities—such as creativity, proactiveness, and adaptability—contribute to directing this transformation and effectively leveraging technologies, thereby enhancing banks’ competitiveness in a dynamic environment. The study recommends adopting digital transformation as a comprehensive strategic option within Iraqi private banks, integrating it into the institutional vision and long-term plans to strengthen banks’ adaptability to the changing banking environment.

The research aims to reveal the role of career development in its dimensions (training, promotions, career planning) in enhancing organizational commitment, as the research problem was embodied in knowing the role played by career development in the organizational commitment of employees at Al-Zahrawi Surgical Hospital/Maysan? To achieve this, the research relied on a main hypothesis that (there is no statistically significant correlation or effect between career development and organizational commitment). The importance of the research is highlighted by its contribution to the development of human resources strategies to achieve organizational stability at the level of the Iraqi environment. On the practical side, the research was subjected to a sample consisting of (87) employees working at Al-Zahrawi Surgical Hospital/Maysan. The research came out with the most important conclusions, the most important of which is that career development is not just an individual motivational factor, but a strategic tool to enhance organizational commitment. The most important recommendations were the necessity of human resources management adopting policies that support career development, by encouraging individual career planning, by creating a supportive work environment for this, with the establishment of training programs, in addition to establishing effective evaluation systems.

This research examines the impact of the strategic mindset (systems thinking, reframing, and deep thinking) on competitive pressures In the Kronje Group for beverage production. The descriptive analytical approach was adopted, collecting data using a questionnaire and analyzing it to express the opinions of a sample of leaders in the Kronje Group, which produces various beverages. The data was collected using a questionnaire based on a five-point Likert scale. A purposive sample of (60) managers was selected to represent the original population of (92) managers. The focus was on senior management leaders, including managers, assistants, and heads of departments, divisions, and units. The data was analyzed using SPSS. The research concluded that the strategic mindset has an impact on competitive pressures in the Kronje Group, which produces beverages, by deepening knowledge of the business world, its trends, and its field of work, to create awareness and understanding of the challenges and opportunities that affect current business, especially in the future, to mitigate the pressures that may face the company. The study recommended that a healthy, inquisitive mindset, open to challenges, and discussion, focusing on detail and understanding how each contributes to the whole, is key to a strategic mindset.

This study aims to analyze the impact of applying good governance principles—such as transparency, accountability, participation, and the rule of law—within higher education institutions on the quality of university education, by examining the relationship between these principles and academic and administrative quality indicators. The study population comprised academic and administrative staff at Al-Sahel Private University. A stratified random sample of 75 participants was selected from the university. Data were analyzed using descriptive statistics (mean, standard deviation), Pearson correlation coefficient, and coefficient of variation. The instrument’s reliability was assessed using Cronbach’s alpha, and factor analysis was conducted. Hypotheses were tested using SPSS v.29 and AMOS v.29. Key Findings: A statistically significant positive relationship was found between the application of good governance principles—particularly transparency and accountability—and university education quality, as measured by academic program effectiveness and student satisfaction. Also Variations were observed in the level of good governance implementation across universities; institutions with clear governance frameworks demonstrated higher quality indicators compared to those with centralized or non-transparent administrative structures. Key Recommendations: Universities should adopt clear, publicly declared good governance systems that actively enforce accountability and encourage meaningful participation by stakeholders (faculty, students, and administrative staff). Besides Good governance criteria that should be formally integrated into institutional and academic accreditation standards to ensure a direct linkage with quality indicators.

Official development assistance (ODA) is a source of financing typically linked to external sources and typically provided to developing and middle-income countries. It was approved by the United Nations in the first decade of development in the 1990s, and is provided by multilateral international agencies and sometimes by donor countries to recipient countries. This study addresses the importance of official development assistance (ODA) in countries that rely heavily on ODA to contribute to economic and social development. This study examines the structure of financial revenues in each of the countries represented by the Arab Republic of Egypt and Bangladesh. It was found that this aid is affected by global crises occurring in the global economy, which is reflected in the volume and percentage of its provision to the sample countries compared to the three independent financial sources: workers' remittances, foreign direct investment, and domestic exports. Among the most prominent recommendations for the sample countries is to strengthen their independent sources of financial revenue and avoid resorting to external loans.

Public service organizations face increasing challenges in achieving organizational efficiency and sustainable excellence despite adopting quality initiatives. This is attributed to the limited integration of Total Quality Management (TQM) and benchmarking as pivotal tools in the continuous improvement process. This study aims to analyze the role of TQM, with its dimensions of (top management commitment, process management, training and capacity building, data-driven decision-making, and employee engagement), in enhancing organizational efficiency, while also examining the mediating role of benchmarking in this relationship. The study employed a descriptive-analytical approach and included a sample of 270 employees at the Al-Haritha Thermal Power Plant in Basra Governorate. A questionnaire, validated for reliability and validity using Cronbach’s alpha, was used for data collection. Data analysis was conducted using SPSS version 24 and AMOS version 24. The results showed a statistically significant positive relationship between benchmarking and organizational efficiency. Benchmarking contributes to identifying performance gaps, adopting best practices, improving operational processes, and increasing productivity, thereby fostering a culture of continuous learning and organizational development. The study recommends establishing benchmarking as a strategic tool for improving organizational performance by creating a systematic framework for evaluating internal processes and comparing them with leading organizations. It also recommends investing in training, developing analytical capabilities, and enhancing interdepartmental collaboration to ensure sustainable organizational efficiency and raise levels of institutional excellence.

This research aims to examine the implications of the Islamic vision of sustainable development and to identify the way Islamic law has addressed its environmental, economic, and social dimensions. This is achieved by examining evidence from the Prophet’s biography, which includes foundations that align, in some cases, with the goals of sustainable development, while also encompassing more comprehensive foundations for achieving sustainability. This is particularly true given that these foundations and principles are consistent with Islamic societies, as well as defining the responsibilities of the individual, society, and the state within the framework of the exalted status that God Almighty has bestowed upon humanity through stewardship and empowerment. The research adopted an inductive approach by examining the hadiths (prophetic traditions) that encompass the meanings and values of development, and then identifying general rules and requirements that contribute to strengthening Islamic experiences. The research concluded that Islamic law encompasses foundations and principles that can contribute to building a sustainable Islamic development project that promotes social justice and achieves the good life.

The study aimed to identify the role of expert systems as an independent variable with its dimensions (hardware, software, knowledge engineer) in enhancing organizational performance as a dependent variable. The research problem emerged through the need to determine the role of expert systems in improving organizational performance if adopted by managers and employees in the surveyed hotel organizations. A hypothetical model was presented to test the main and sub-hypotheses and to answer the research questions. The study focused on five-star hotels, with the research population consisting of managers and employees in hotel organizations in Erbil Governorate, specifically: (Erbil Quartz Hotel, Radisson Erbil Hotel & Residences, Divan Erbil Hotel, Bristoria Hotel, and Erbil International Hotel). Data were collected through a questionnaire that was distributed manually, with a total of 126 valid responses for analysis. The descriptive-analytical method was used to analyze the field data using a set of statistical methods, namely: mean, standard deviation, and correlation coefficient, with the aid of SPSS V26 software. The study results indicated a statistically significant correlation and impact of expert systems in enhancing organizational performance in the surveyed organizations. One of the most prominent recommendations made by the study is to increase reliance on the knowledge engineer to program the knowledge base of expert systems and make it more adaptable to unexpected work conditions.

This study seeks to address the limited ability of private colleges in Basra Governorate to cope with organizational and educational challenges by examining the relationship between employees’ psychological well-being (faculty members and administrators) and strategic agility, while testing the mediating role of design thinking. The study adopted a descriptive–analytical approach and employed validated scales: Ryff (1989) for psychological well-being, Ergin (2024) for design thinking, and Doz & Kosonen (2008) for strategic agility. The sample consisted of 196 participants selected through stratified random sampling. The study was guided by a main hypothesis stating that the combined dimensions of psychological well-being (purpose in life, self-acceptance, positive relations with others, personal growth, and environmental mastery) have a statistically significant effect on strategic agility. It further examined whether this effect is amplified through the mediating role of design thinking. Data analysis involved reliability testing, confirmatory factor analysis, regression, correlation, mediation models, and path analysis. Findings revealed that psychological well-being has a direct positive effect on strategic agility, and that design thinking serves as a partial mediator in this relationship. The study recommends enhancing psychological stability and fostering design thinking as mechanisms to build more adaptive and resilient organizational environments, thereby strengthening the sustainability and competitiveness of private colleges in Iraq.

The current study aims to shed light on the role of transformational leadership as an independent variable, embodied in four dimensions (idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration), in achieving strategic recovery as a dependent variable, represented by three dimensions (apology, compensation, and rapid response) at the General Directorate of Education in Nineveh Governorate. To achieve the objectives of the study, the descriptive–analytical approach was adopted as a methodological framework to accurately observe and analyze relationships. A validated questionnaire was designed for data collection and distributed to a sample of managers working in the Directorate, numbering (98). The data were analyzed using advanced statistical tools and methods through the SPSS (26) program, which enabled testing the hypotheses derived from the theoretical framework of the study. The results of the analysis yielded a set of conclusions, the most important of which is that transformational leadership effectively contributes to achieving strategic recovery through the ability of its leaders to recover from crises. The study concluded with several recommendations, including the necessity of adopting sustainable leadership training programs to enhance transformational leadership practices among managers, thereby ensuring the development of their capabilities in crisis management and achieving a high level of organizational resilience within the Directorate under study.