Muthanna Journal of Administrative and Economic Sciences

The research problem lies in the weak level of entrepreneurial training in Iraqi ministries despite the importance of the strategic roles of human resources management. The research gap is represented by the scarcity of empirical studies that measure the relative impact of the roles of the HR manager (according to Ulrich’s model) in activating entrepreneurial training within the Iraqi public sector environment. Accordingly, this study aims to analyze the relationship between the roles of the Human Resources Management Director—as a strategic partner, administrative expert, developmental supporter, and change agent—and their impact on activating entrepreneurial training at the Ministry of Labor and Social Affairs in Iraq, in order to identify the most influential role and provide evidence-based recommendations. The study adopted the descriptive-analytical approach. Data were collected through a questionnaire specifically designed for this purpose and distributed to a purposive sample of (82) managers and employees concerned with training and human resources management in the ministry. Data were analyzed using the Statistical Package for the Social Sciences (SPSS), applying various statistical techniques, including Cronbach’s alpha to measure internal consistency, multiple linear regression, and analysis of variance (ANOVA). The study yielded several key findings, most notably the existence of a statistically significant effect of the roles of the Human Resources Management Director on entrepreneurial training, as these roles explained (86.5%) of the variance in the level of entrepreneurial training. The results also showed that the role of the strategic partner was the most influential, followed by the role of the developmental supporter, while the role of the change agent was the least influential. In light of these findings, the study recommended several measures, the most important of which include strengthening the role of the change agent in the work environment, linking human resources management policies and procedures to entrepreneurial training programs, creating an organizational environment supportive of initiative and creativity, and redesigning current training programs to align with the requirements of entrepreneurship.

The study aimed to examine the relationship between the quality of the work environment in its dimensions (teamwork, improvement of working conditions, and motivation) and the achievement of job satisfaction among the employees of Kirkuk Directorate of Education, with a focus on the extent to which the elements of the work environment affect the level of satisfaction and organizational commitment. The study population consisted of 970 employees of the directorate, from which a random sample of 100 employees from various departments and job levels was selected as the study sample. The majority of the sample were male, with work experience concentrated in the medium range, reflecting a relatively balanced representation of practical experience within the institution. The job titles and educational qualifications varied among the participants, with an emphasis on bachelor’s and diploma holders and employees in accounting and administrative positions.The results indicated variations in the evaluation of the indicators, where the elements related to teamwork and execution capabilities recorded high averages, while the indicators related to motivation and experience exchange scored medium to low. The findings also confirmed that the study instrument demonstrated high reliability and internal consistency, ensuring the accuracy and credibility of the results. Data analyses revealed that the dimensions of work environment quality had a statistically significant effect on increasing job satisfaction levels and explained a considerable proportion of the variance in employee satisfaction. No statistically significant differences were found in the evaluation of work environment quality among employees based on gender, age, years of service, job title, or educational qualification, indicating consensus of opinion and objectivity in assessment.Moreover, employees recognized the importance of motivation and rewards as a primary factor influencing job satisfaction, followed by the quality of organizational environment and professional relationships, with some gaps observed in training programs and experience exchange. The study recommended enhancing material and non-material motivation and reward programs, developing training and experience-sharing programs, improving general working conditions and organizational environment, fostering a culture of teamwork and collective work, monitoring the effectiveness of organizational and environmental policies, developing professional relationships and team spirit, providing employee recognition programs and granting incentives, and utilizing the study findings periodically to identify areas for improvement and to monitor the impact of interventions on job satisfaction and work environment quality.

This study aims to explore the impact of psychological hardiness on career well-being among employees of the Ministry of Migration and Displaced Persons – Najaf Al-Ashraf Branch, with a focus on how psychological hardiness contributes to enhancing employee welfare and improving professional performance. The study adopted a descriptive- analytical approach, where data were collected and analyzed to determine the relationship between the variables. The study population included all employees of the Ministry – Najaf Al-Ashraf Branch, and a random sample of 100 employees was selected to ensure adequate representation of different departments and job categories. A standardized questionnaire measuring psychological hardiness and career well-being was used as the main data collection tool. The validity and reliability of the instrument were confirmed using Cronbach’s alpha coefficient and expert review. For statistical analysis, descriptive statistics (means and standard deviations), Pearson correlation analysis to examine the strength of the relationship between the variables, and simple and multiple regression analyses to estimate the effect of psychological hardiness on career well-being were applied. The results indicated a significant positive relationship between psychological hardiness and career well-being, with higher levels of psychological hardiness associated with greater employee satisfaction and career flourishing. Moreover, the dimensions of psychological hardiness (commitment, control, and challenge) were found to play a key role in improving professional experience and psychological well-being. Based on these findings, the study recommends implementing training programs to enhance employees’ psychological hardiness, developing a supportive and motivating work environment, and establishing counseling and psychological support programs to improve stress adaptation, thereby contributing to increased career well-being and overall employee performance.

The study aims to explore the impact of applying IPSAS 42 on social benefits in enhancing the efficiency of financial reporting and strengthening the sustainability of financial capabilities within Iraqi government institutions. The study objectives were achieved by examining the nature and objectives of IPSAS 42, assessing the current state of disclosure of social benefits in government financial reports, and measuring the extent to which the social benefits standard contributes to promoting financial sustainability. The study relied on secondary financial data from a set of Iraqi government entities, including current expenditures, capital/investment expenditures, oil revenues, non-oil revenues, fiscal deficit, and social benefits. Multiple Regression Analysis and ANOVA were used to determine the impact of financial variables on social benefits and the quality of financial reporting. The results indicate that both current and capital expenditures are key factors influencing the improvement of social benefits disclosure. The study also found that adherence to IPSAS 42 effectively enhances the transparency of financial reports and supports long-term financial sustainability, providing a reliable basis for informed governmental financial decision-making. Based on the findings, the study concludes the importance of systematically implementing IPSAS 42, accompanied by training programs aimed at improving the capacity of staff to apply international public sector accounting standards.

This study examines the impact of corporate governance practices on the quality of financial reporting in a sample of commercial banks listed on the Iraq Stock Exchange. Motivated by the increasing need for transparency and reliability in financial information within the Iraqi banking environment characterized by regulatory challenges and economic instability the research investigates how key governance mechanisms contribute to enhancing the credibility and accuracy of financial reports. The study focuses on three core governance indicators: board size, board independence, and audit committee activity, in addition to relevant control variables reflecting firm characteristics.Employing panel data analysis and fixed-effects regression models, the research provides empirical evidence that corporate governance plays a significant role in improving financial reporting quality. The findings indicate that board independence and board size positively contribute to better reporting practices, reflecting enhanced oversight and reduced managerial opportunism. In contrast, audit committee meeting frequency shows a negative but statistically meaningful association, suggesting that the mere increase in meetings does not guarantee reporting quality and may signal underlying financial or managerial issues. The results further highlight the importance of internal controls, professional expertise, and compliance with international reporting standards in strengthening transparency within Iraqi banks. This study contributes to the existing literature by providing context-specific evidence from an emerging market with unique regulatory and institutional challenges. It offers practical insights for regulators, policymakers, and banking institutions seeking to improve governance frameworks and elevate financial reporting practices. The findings underscore the necessity of reinforcing board independence, empowering audit committees, and enhancing internal control systems to foster a more transparent, credible, and investment-friendly financial environment in Iraq.

This study aims to analyze the impact of earnings volatility on the debt financing structure of Iraqi banks, using an analytical descriptive approach and financial data from a sample of private Iraqi banks listed on the Iraq Stock Exchange for the period (2017-2024). A multiple linear regression model was applied to examine the relationship, while controlling key variables (liquidity ratio and bank size). The results revealed a statistically significant negative impact of earnings volatility on the reliance on debt financing, where increased volatility led to reduced dependence on debt in the capital structure. The study concludes that capital structure decisions in Iraqi banks are negatively influenced by earnings volatility risks, highlighting the importance of risk management and the necessity of considering environmental instability when formulating financial strategies. Furthermore, the study recommends that regulatory authorities adopt earnings volatility as a key criterion in assessing the financial solvency of banks.

This research aims to analyze the role of human resource flexibility in achieving organizational Ambidexterity at the General Company for Electrical and Electronic Industries. This stems from the importance of flexibility as a fundamental factor enabling organizations to adapt quickly to rapid environmental changes and enhance their competitiveness. The research adopted a descriptive-analytical approach, and data were collected from a random sample of (75) employees working in administrative and technical departments related to the study topic. The independent variable was human resource flexibility with its three dimensions (skill flexibility, behavioral flexibility, and human resource practices flexibility), while the dependent variable was organizational Ambidexterity with its two dimensions (exploration and exploitation). The data were analyzed using the SPSS V.26 statistical software. The results showed a significant and positive impact of human resource flexibility, in its various dimensions, on enhancing organizational Ambidexterity, particularly through skill flexibility, which contributed to supporting both exploration and exploitation capabilities. The study recommended that senior management adopt flexible human resource management policies that focus on developing employees’ diverse skills and encouraging innovative behaviors to ensure the sustainability of organizational Ambidexterity in the industrial work environment.

Purpose: This research aims to study the relationship between organizational resilience (capital resilience, strategic resilience, cultural resilience, learning resilience, and relationship resilience) and organizational breakdown (internal factors, external factors, structural factors, human factors, and financial factors) in the Tal Afar Education Department, Nineveh Governorate. Design/Methodology: Based on stratified random sampling, 400 questionnaires were distributed from a population of 650 to employees of the Tal Afar Education Department. The sample was drawn using Sakran’s (2010) formula. A similar questionnaire was also distributed to principals and assistant principals working in affiliated schools. Of these, 191 questionnaires were deemed valid. The data were then analyzed using AMOS version 20 and SPSS version 20. Theoretical Findings: The results indicate a knowledge gap regarding the nature of the relationship between organizational resilience and organizational collapse. Therefore, we conclude that fostering resilience among employees of the Tal Afar Education Department will lead to increased productivity by enabling them to face challenges with flexibility, thus mitigating organizational collapse. Resilience will facilitate successful navigation during crisis response and recovery by integrating flexibility into daily operations. This integration is achieved by promoting increased situational awareness, enhancing adaptability, and identifying and effectively managing key weaknesses. Practical Findings: The results demonstrate two distinct types of causal relationships between the research variables. Furthermore, there are direct causal relationships between the research variables (organizational resilience and organizational collapse). Research Significance: There is a scarcity of studies addressing the relationship between organizational resilience and organizational collapse. Moreover, there is a real-world problem that significantly impacts performance in the Tal Afar Education Department.

This research aims to examine the actual role reflected by human talent management, specifically its dimensions (recruitment, performance management, training and development, talent retention), in enhancing the quality of educational service, which includes (the academic background of the teacher, the curriculum, infrastructure and facilities, quality of recruitment, safety and security, development of students’ skills). The research stems from a real problem whose features are embodied in the following question: What is the actual role reflected by the dimensions of human talent management in enhancing the quality of educational service in the researched directorate? Using the descriptive-analytical approach to diagnose and study the reality more accurately, and relying on the questionnaire form as a main tool for collecting data and information in the General Directorate of Education of Nineveh with a random sample of (132) respondents. Focusing on a number of statistical tools, namely frequencies, percentages, arithmetic means, standard deviations, correlation coefficient, and simple and multiple linear regression in the statistical program (SPSS V.26). Accordingly, the most important results reached indicate that those in charge of the work and tasks of the researched directorate are able to enhance the quality of educational service through their ability to manage human talent.

This study investigates the role of digital governance in enhancing the quality of financial reporting, while examining the mediating effect of fair value measurement under IFRS 13. The study is based on the hypothesis that digital governance practices have a positive impact on improving financial reporting quality within the fair value measurement framework. The empirical analysis focuses on Jordanian commercial banks listed on the Amman Stock Exchange over the period 2017–2024. Data were collected from published annual financial reports to construct a dataset suitable for statistical analysis and to bridge theoretical concepts with practical applications in the banking sector. The findings indicate a significant positive effect of digital governance indicators on financial reporting quality. However, the mediating role of fair value measurement appears relatively weaker compared to the direct impact of digital governance. These results underscore the importance of adopting digital governance practices as an effective mechanism for enhancing transparency and reliability in financial reporting. Accordingly, the study recommends strengthening digital governance implementation in Jordanian banks through the development of digital infrastructure and the modernization of accounting information systems, thereby improving disclosure quality and transparency in the banking sector.

Purpose: The objective of this study is oriented to investigate what are the determinant features of Blockchain Technology (BCT) that contribute in boosting ISE factors in governmental institutions. The research work is grounded on referring to the most popular features of Blockchain (BC) in enhancing the core and supportive (ISE). Research Design/ Methods and approach: The data for this research was based on a crosssectional and correlational survey (95 responses were finally analyzed). The collected data were first analyzed using SPSS v.26 and then through variance based structural equation modeling (SEM; Smart PLS v.4) for assessing validity and reliability of measures, and the study hypotheses. Findings: The findings endorsed the conceptual model. The SEM results also demonstrate that all the proposed paths contribute to support such a model as indicated by variance-based SEM. More specifically, study results show Transparency (TR), Decentralization (DE) and Non-tamper ability (NT) are the information security enhancers with high level of impact on Core and Supportive level of (ISE). Practical implications: This paper provides insight into the issues in information security (IS), oer a potential holistic more eective solution through provision for handling (BCT) and (BC) problems. The study suggests a gradual adoption of blockchain technology in governmental organizations as it has proven eective to improve information security because of its features of transparency, decentralization and non-tamper ability, providing that adoption occurs within an integrated regulatory, technical and training framework ensuring greater effciency in data protection, integrity and confidentiality within the government work environment. Originality/value: The significance of this paper lies in the limited body of prior research examining this topic that investigate the relationships between (BC) and (ISE). Moreover, no previous studies have presented or developed a theoretical framework that includes the process of identifying the most influential Blockchain features on information security, especially in the context of Iraq. Therefore, this study oers an original contribution through its proposed approach.