Muthanna Journal of Administrative and Economic Sciences

In light of contemporary business environment, Balanced Scorecard technology is one of the modern techniques in management accounting. It has proved successful in measuring the performance evaluation against the shortcomings resulting from adopting traditional methods that focus on the financial aspect only and ignore the non-financial aspect. The research was carried out in the gas power plant in Samawah for the years 2015 and 2016. The research aims to identify the modern techniques of evaluating performance through the use of balanced scorecard technology with its five perspectives (financial, customer, internal processes, learning, growth, environment and society) by setting objective and comprehensive performance indicators that are more realistic to express the performance of the unit and identifying the imbalances and avoidance them and persistence of strengths, and benefit from these indicators in the process of evaluating performance. One of the main conclusions of the research is that the adoption of traditional methods in the measurement of performance evaluation, which gives an unclear picture of the performance of the unit for internal and external beneficiaries, and the lack of sophisticated information system helps to obtain accurate information in a timely manner to achieve efficiency and effectiveness in performance. The research recommended the application of modern techniques of administrative accounting, including balanced scorecard to evaluate and develop performance, develop the qualifications of employees through training and increase the number of external courses, which reflects positively on the overall level of performance, as well as focus on research and development to create creativity and new ideas to raise the efficiency of work.

The aim of this research is to achieve a review of some aspects of the integration of balanced scorecard and reengineering processes in evaluating and improving the strategic performance in light of modern business environment variables. The Diwaniyah Tire Factory data has been used as a research sample for the purpose of analyzing by using balanced scorecard technology to evaluate strategic performance as well as relying on the results of balanced scorecard technology standards in improving deficiencies and supporting strengths in strategic performance by implementing process reengineering technology It includes important tools such as benchmark and reverse engineering (breakdown analysis). The research reached several conclusions, the most important of which is that the process of integration between the balanced scorecard technology and the reengineering process technology helps the economic units to complete the role of the evaluation process for strategic performance by improving the deficiencies that occur in various aspects of the activities of the economic unit. In light of the conclusions, the researcher suggested several recommendations, the most important of which is the need to carry out the processes of evaluating and improving the strategic performance by using techniques that have proven their ability and superiority in this area because of these techniques have the ability to identify weaknesses and strength in the strategic performance of economic units that help them to grow, to meet the desires of customers and achieve competitive advantage.
Keywords: Balanced Scorecard; Reengineering Process; Strategic Performance.

The research aims to know the role played by electronic governance in determining taxable income accurately on the entry of taxpayers as well as helping to achieve self-assessment of tax administration in companies. The research was applied to a sample of data and financial reports of the Iraqi industrial companies listed in the Iraqi Stock Exchange for the years Financial (2017-2018) was carried out by conducting analysis on those data reaching research objectives and hypothesis testing. The most important finding of the research is that following the Iraqi industrial companies to the method of self-assessment of tax accounting is a good scientific procedure that contributes to building a transparent and honest relationship between the taxpayers and the tax administration as well as its contribution in providing the appropriate environment for the Iraqi industrial companies in order to determine the appropriate accuracy in the administrative work procedure In a fair form between the violin. The most important finding recommended by the research is that the tax administration to activate modern scientific methods in order to determine the self-assessment of tax accounting and the provision of material and human resources, as well as the issuance of legal legislation explicitly provides the use of the self-assessment system as is the practice in most countries of the world as well as sensitize the taxpayers to pay the tax that the amounts paid by them have benefits to the community as a whole and warn them not to abide by the exact rates of the consequences of the legal irregularities.
Keywords: Electronic Governance, Self-Assessment, Tax Administration.

The research aims to study the relationship between the quality of financial reporting dimensions (credibility, right time, appropriateness) and direct foreign investment. The research included two main hypotheses, the first for correlation relationships and the second for relations influence between research variables. A Sample of 45 individuals of the gentlemen workers in Al Muthanna Investment Commission has been chosen. A questionnaire that included (25) paragraphs is adopted, and the results were extracted using the statistical program (SPSS). The results of which were most important were the presence of a statistically significant correlation between the dimensions of the quality of financial reporting and direct foreign investment. The research was presented according to it Its results, a number of recommendations related to the results of the analysis, including strengthening the role and effectiveness of the quality of financial reporting dimensions, and business continuity by the relevant authorities and for better.
Keywords: financial reporting, credibility, appropriate, direct foreign investment.

The research aims to identify the leases and what was covered by the international and arabic standards regarding the accounting of leases. It also proposes an accounting basis for accounting rental contracts including classifications of rental contracts, along with a description of the accounting treatments used by both parties (lessor and lessee). The research reached the most important conclusions is that the existence of a local accounting base, accounting for the rental contracts would be a document to solve accounting problems and an attempt to standardize accounting treatments at the level of all economic units interested in this matter. The research also reached the most important recommendations is to adopt the application of the proposed accounting rule (The Standards Board and the accounting rules in the Republic of Iraq) and employ them to suit their application in the Iraqi environment.

The research aims to demonstrate the impact of administrative and financial corruption on achieving sustainable development in the healthcare sector, in order to save what must be saved in order to meet the needs of the present and future generations. The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes achieving development. One of the most important conclusions reached by the research is the absence of ethical values, which led to the spread of bribery and crime and poor investment of infrastructure as a result of smuggling money by corrupt and invested outside the country. The research also reached the most important recommendations, the necessity of spreading ethical principles based on honesty and sincerity in work and cultivating the spirit of citizenship among members of society with news about cases of financial and administrative corruption while ensuring their protection to achieve the well-being of society.

The research aims to show the role of the agricultural sector in addressing unemployment and the extent of the impact of this sector on the employment of the labor force in the province in addition to measuring the proportion of the labor force in the sector in relation to the total labor force for the period from 2003 - 2017 compared to the population and the extent of the development of these numbers of during the use of statistical analysis in eviews 10 after obtaining the results of multiple regression and measuring the coefficient of correlation, the research reached a number of conclusions, including the increase in the proportion of the population in the province leads to an increase of the unemployed for not investing labor in the agricultural sector and taking The real role in production, the existence of a correlation between the population and the total labor force, but with the agricultural sector was acceptable, the instability of workers in the agricultural sector once raised and again decreased and this means the lack of sufficient or continuous support or may return to other matters related to the requirements of agriculture and recommend To study some recommendations the need to activate the role of the agricultural sector to invest the labor force (unemployed) in the province being of an agricultural nature and achieve the agricultural production required, support workers in the agricultural sector and increase the percentage allocated to them from the employment of the labor force as the sector Agriculture is one of the important sectors in achieving food security, the need to activate small or medium-sized enterprises that can employ labor in the province

The Intellectual Capital of the economic unit is represented by a group of employees who possess a set of knowledge and organizational capabilities exclusively. These capabilities enable them to produce new ideas or develop old ideas that help the economic unit to improve its financial performance and make it in a position that enables them to seize the appropriate opportunity. The aim of this study is to determine the impact of intellectual capital on the performance of economic units. This study was conducted in a sample of companies registered in the Iraq Stock Exchange through the use of the latest data. For the purpose of testing the proposed hypotheses, the structural equation modeling (SEM) method can be used. After confirming the validity and reliability of the measurement model, it concludes that there is a reliable indicator proving that the intellectual capital (IC) affects the financial performance (financial performance) of the economic units, indicating that the value of listed companies in the Iraqi market for securities can interact with intellectual capital. In addition, the study results show that intellectual capital and its components are positively correlated with the financial performance of companies.

This research aims to study the relationship between brand alliance in terms of dimensions (symbolic alliance, functional alliance) and customer perception in terms of dimensions (needs, design, motives, perception, personal traits). This research has been applied on (100) Iraqi customers sample of Hyundai and Kia Motors coorporate’s whose customers in Iraq realize that they are two separate companies in their first dealings with them and in order to reveal the effect of the alliance and the union in brands on the customer's behavior. For the purpose of identifying the impact of the alliance in trademarks on the customer behavior , for analyzing the relationship and the extent of the impact of the brand alliance of a particular product to the behavior of the consumer, the current study is based on the main hypothesis that ( there is an effect of brand alliance of Hyundai and Kia in the behavior of its Iraqi customers). The Statistical program spss.v.22, as well as some mathematical and statistical methods, were conducted to measure the impact and correlation relationship between the variables of the study, the study results have proven the main hypothesis above, in accordance with the results above.

The study aimed at measuring and knowing the role of marketing knowledge in its dimensions (tacit knowledge, explicit knowledge, strategy knowledge, market knowledge, supplier knowledge, partner knowledge, customer knowledge, competitor knowledge, process knowledge, product knowledge) in improving and raising competitiveness in terms of (attractiveness of product, volume of sales, volume of profits, after-sales service, selling skills) of the Jordanian electrical industries. In order to achieve the goals of the study, the descriptive analytical approach was used as it is the most appropriate approach for such studies. The study used the appropriate sample in collecting its data through a specialized questionnaire which is being developed for this purpose, as it is distributed 450 questionnaires on the suitability of the employees of Jordanian electrical industries companies, in order to seek their views on the subject of the study. A number of 405 questionnaires were retrieved, and after examining them it was found that 9 questionnaires were not valid for analysis as they were marred by fundamental flaws, meaning that the total of valid questionnaires is (396) questionnaires , where 88% of the questionnaires that were distributed were analyzed and statistically processed . The study showed a set of results, among them: the existence of a role for marketing knowledge in improving the competitiveness in the Jordanian electrical industries, and that this role is uneven, as it came after explicit knowledge in the first place, and the partner’s knowledge came last. While the study recommended that the Jordanian electrical industries companies that were subject to the study increase their interest in increasing the level of marketing knowledge in all dimensions due to its importance in improving competitiveness, and empowering employees in the sales and customer relations departments in a way that gives them freedom to negotiate with customers.

The current research sought to test spiritual capital dimensions (religiosity, ethics, creative and health) and its role in stimulating the behavior of organizational citizenship through the moderate role of the psychological ownership for a group of 159 faculty members at Al-Muthanna University faculties in various disciplines and various scientific titles. The questionnaire was the main tool for data collection, and using a set of statistical analyzes of confirmatory factor analysis and regression analyzes using the AMOS v.23 & SPSS v.23 program tested the main research hypotheses. The current research presented a set of conclusions, whether there is a relationship between spiritual capital and organizational citizenship behavior. In other words, spiritual individuals are more likely to exhibit organizational citizenship behavior that promotes the well-being of the organization. This may include training by teachers who benefit their faculties even though they are not related to their jobs and do not have any material impact. This makes spiritual capital an important predictor of the behavior of organizational citizenship. The most important recommendations were to invite Iraqi universities and institutions of higher education, including Al-Muthanna university and its colleges, to examine the need to adopt activities and practices that enhance spiritual and psychological aspects that can contribute to the effectiveness of educational institutions.

The current research aims to test the effect of driving compensators in the attractiveness of organizational ideology by using a sample of (212) teaching staff working in private colleges in Karbala governorate. The descriptive analytical method was used to find out the views of the research sample and also used various statistical methods such as simple correlation and regression to know the nature of the statistical relationship between variables By relying on the statistical program (Spss v.21), the results revealed an effect of leadership compensation in how the two teachers perceived the attractiveness of their college ideology in a positive way, and the researcher presented a set of recommendations to increase the attraction towards the ideology of private colleges Of the most important set of values, principles and ideas that fit the nature of the societies in which they operate colleges, and these enter values within the vision and mission of community colleges with the possibility of its application or access to it.

In the context of searching for the factors determining the exchange rate in Iraq, the research endeavors to simulate objective factors related to the demand and supply sides and external theoretical factors that determine the sources of demand in light of the changes that have occurred in the Iraqi economy, especially with regard to commercial openness and monetary reform and the settlement of obligations incurred by Iraq with international institutions. Sources of supply have become more diversified after the economic openness in the post-2003 era, when restrictions on the flow of foreign capital and goods were removed. This study turned towards showing the contribution of the external sector, quantitative easing and the effects of domestic product (as an indication of economic performance) on changes in the value of the local currency vis-à-vis the dollar. It has come to the conclusion that the exchange rate has come under the influence of a group of economic factors, and the study has concluded that the most important variables that can Considering it to have a clear and direct impact on exchange rate changes is the size of the exporting currency, the net surplus or deficit in the public budget, the rate of growth measured by the local product and the degree of economic openness in Iraq, and it was found through the standard study that these factors have a high explanatory power exceeding 90% of Changes in the exchange rate in Iraq.