Journal of Administrative and Economic Sciences

The current research aims to identify the role of smart production in improving organizational productivity. Smart production is a pivotal component for organizations striving for optimal productivity. It is also essential in the modern digital age, which embraces automation and relies on technology. The research addresses the problem of organizations that suffer from a lack of smart production and rely on outdated, wasteful traditional production methods. A sample of 60 managers was used, and a questionnaire was the primary data collection method. The data was statistically analyzed and interpreted using descriptive statistical analysis and path analysis. The formulated hypotheses were tested using Spearman\'s rank correlation. The research results confirmed a positive correlation between the application of smart production and improved productivity, and a statistically significant impact between smart production and its dimensions, and productivity improvement and its dimensions. The research concluded with several recommendations, most notably that the factories in the sample should instill the concepts and principles of smart production and how to apply them effectively in their operations, providing high levels of knowledge and awareness of the results of smart production that enhance factory performance.

This research aims to analyze the impact of customer perceived value on organizational performance, through a descriptive and analytical study conducted at Al-Taif Islamic Bank. The research problem was to determine the extent to which customer perception of the value provided to them affects the efficiency and effectiveness of organizational performance. To achieve the study objectives, a descriptive and analytical research methodology was adopted, where data was collected using a questionnaire as the primary tool and distributed to a purposive sample of bank employees and customers. The theoretical framework addressed the concepts of perceived value and its dimensions (quality, price, and image), in addition to organizational performance indicators such as efficiency, productivity, and effectiveness. The results of the statistical analysis showed a significant correlation and influence between customer perceived value and the level of organizational performance, which underscores the importance of understanding customer needs and expectations in formulating operational strategies and improving the quality of banking services. The study recommended the adoption of policies focused on enhancing customer value by improving services, developing communication channels, and providing competitive banking offerings. This would contribute to raising the bank's overall performance and achieving a sustainable competitive advantage.
Keywords: Organizational performance, customer perceived value, neural networks

This research aims to determine the impact of the dimensions of administrative empowerment (delegation of authority, training, and teamwork) on the organizational excellence of the studied institution.
To achieve the research objectives, the SPSS statistical software was used to determine the correlation and impact between the variables of the current study. The research reached several conclusions, the most important of which is that the dimensions of administrative empowerment and their application are an important part of the work of
institutions today. According to the research results, there is a strong positive correlation between the independent variable of administrative empowerment and its dimensions (delegation of authority, training, and teamwork)The dependent variable is organizational excellence. Furthermore, there is a relationship between administrative empowerment and its dimensions (delegation of authority, training, and teamwork) on organizational excellence. The teamwork dimension was found to have the greatest impact on the dependent variable of organizational excellence.
Keywords: Administrative empowerment, Organizational excellence

This study aims to identify the role of job satisfaction and its impact on job engagement. The study was conducted at Sumer University, and was applied to a sample of (80) employees, distributed across several administrative levels. The research used a questionnaire as the primary tool for data collection. The questionnaire was used as the main data collection tool, and the data was analyzed using several statistical tools via the SPSS V.28 statistical software to test a number of main and sub-hypotheses related to the correlation and influence relationships between the study variables. This was done to answer the questions related to the research problem, achieve the set objectives, and process the data. Several statistical methods were used, including the arithmetic mean, standard deviation, percentages, Pearson correlation coefficient, and simple regression coefficient. The study reached several conclusions, including a correlation and an impact of job satisfaction and its dimensions on job engagement. This means that any improvement in job satisfaction practices or its dimensions will enhance the level of job engagement among employees at Sumer University."
Based on the study's findings, a set of recommendations was developed, most notably the necessity of encouraging employees to embrace job satisfaction, which will significantly contribute to raising their level of job engagement.
Keywords: Job satisfaction, job engagement, work environment, fair rewards and promotions.

This research aims to study the impact of social accounting on improving the value of economic units. It examines the theoretical relationship between social accounting activities and increasing the value of economic units. It also addresses measuring and analyzing the correlation and impact of these activities and their role in enhancing the value of economic units. Data was collected through a questionnaire distributed to a sample of employees at Al-Rafidain Bank in Dhi Qar Governorate who have direct contact with accounting and auditing operations. The number of valid questionnaires for analysis was (117).A questionnaire was used, and the Statistical Package for the Social Sciences (SPSS) was employed to analyze the data. The research concluded that social accounting significantly contributes to enhancing the image of economic units and increasing investor and stakeholder confidence. Furthermore, applying the principles of social accounting helps achieve sustainable development by considering the social and environmental aspects of economic units' activities.

This study aimed to analyze the impact of electronic management—through its various dimensions (electronic planning, organization, orientation, and control)—on the effectiveness of strategic planning for government-supported small and medium-sized enterprises (SMEs). The statistical analysis results revealed that all studied dimensions have a significant and positive effect on strategic planning, with electronic control showing the highest level of influence. These findings underscore the importance of adopting electronic management practices as an effective tool to enhance the future vision of these projects and to achieve their strategic goals within a competitive and ever-changing environment.
Keywords: e-management - strategic planning - electronic control

Economic conditions are inherently dynamic, continuously shifting and fluctuating, and the purchasing power of the monetary unit changes in accordance with such circumstances. Consequently, financial statements prepared under the historical cost convention have proven insufficient in portraying the financial position, business results, cash flows, and in reflecting the economic realities of an entity. This limitation has diminished the relevance of such statements, as the financial information they contain does not rely on economic variables associated with financial instruments (i.e., financial assets). As a result, the accounting discipline has been compelled to seek a more appropriate alternative that is consistent with the changing environment. Within this context, the fair market value concept has emerged, offering decision-makers a more reliable basis for evaluating the financial position and activities of economic entities.
The significance of disclosure has further increased following the issuance of regulations aimed at safeguarding the rights of both current and prospective investors. Accordingly, disclosure related to fair market value must be sufficient and appropriate to serve the informational needs of these stakeholders. While multiple approaches to disclosure exist, this study adopts the use of explanatory notes and supplementary schedules.
Nevertheless, users of financial information frequently question the degree to which such information can be considered reliable and trustworthy. Many of them are now aware that financial reporting rests on concepts and principles that are often subject to limitations and estimations, thereby reducing their reliability. Consequently, stakeholders have increasingly turned to the application of fair market value as a more credible and decision-useful measure.
Keywords: fair market value, innovative decisions

This research studied the Autoregressive Integrated Moving Average (ARIMA) multivariate model, its significance, and its application to real data, specifically inflation (the GDP deflation coefficient) and population growth in urban areas of Iraq from 1961 to 2024. The most suitable model was determined using the Akaike Information Criteria (AIC), and the results were then compared with the univariate time series obtained using the ARIMA model. The results showed the superiority of the multivariate ARIMA model over the univariate ARIMA models, according to the Root Mean Square Error (RMSE) and Mean Absolute Error (MAE) comparison criteria. The multivariate model was used for forecasting up to the year 2035.

Keywords: ARIMA model, inflation and population growth, urban areas

This study aims to highlight the importance of crisis management as a cornerstone of improving institutional performance, particularly in educational institutions that constantly face diverse challenges and crises affecting their stability and efficiency. The study seeks to analyze the response of the General Directorate of Education of Al-Rusafa Third District to the crises it encounters by evaluating its adopted crisis management strategies and measuring their effectiveness in improving overall institutional performance. It also aims to clarify the theoretical framework of crisis management concepts by addressing the concept of a crisis, its characteristics and types, its stages of development, and various strategies for dealing with it, with a focus on preventative strategies, methods of containing crises, and the recovery, learning, and application of accumulated experience phases. Furthermore, the study identifies the most significant obstacles facing crisis management in educational institutions, which may lead to weak institutional performance and delays in completing tasks and achieving objectives. In the same vein, the study aims to shed light on the theoretical framework of institutional performance by reviewing its concept, dimensions, indicators, and influencing factors, thus contributing to clarifying the complementary relationship between crisis management and achieving outstanding performance. The research includes a practical component aimed at analyzing the reality of crisis management within the directorate at both the community and sample levels, assessing its institutional performance, testing hypotheses, and interpreting findings. The study concludes by emphasizing the importance of effective coordination between crisis management and achieving sustainable institutional performance, while offering a set of recommendations that contribute to enhancing the institution's ability to effectively address crises, improving the quality of educational services, and increasing employee and beneficiary satisfaction, thereby ensuring efficient and sustainable performance.
Keywords: Crises, crisis management, institutional performance.

research aims demonstrate the impact of applying International Financial Reporting Standard (IFRS) 13 on the financial performance indicators of Iraqi banks. It also examines the relationship between the fair value of bank shares and financial performance indicators under IFRS 13. To achieve these objectives, the research focused on the banking sector in the Iraq Stock Exchange, given that most banks began implementing IFRS 13 in early 2016. Data was collected for three years, both before and after the implementation of IFRS 13 "Fair Value," covering the period from 2013 to 2018. The research concluded that the coefficient of determination (R²) for applying IFRS 13 has significant predictive and explanatory power for financial performance indicators. It reached 0.909 before the standard's implementation and 0.838 after its implementation. The analysis of the correlation between the fair value of the shares of the banks in the research sample and financial performance indicators under IFRS 13 indicates a strong correlation. The International Financial Reporting Standard 13 (IFRS 13) fair value analysis revealed a multivariate correlation of 0.915, a positively significant value at a significance level of 0.01. This multivariate correlation indicates that both the fair value of the banks' shares in the research sample and their financial performance indicators, under IFRS 13 fair value, have good predictive power. The research recommends using fair value information to guide the bank's management and investment decisions, leading to increased operational efficiency and improved long-term indicators such as return on assets (ROA) and return on equity (ROE). However, given that fair value fluctuations can increase net income volatility, further analysis explaining the impact of these valuation-related fluctuations is recommended.
Keywords: Fair value, accounting disclosure of fair value, financial performance.

This paper presents a new probabilistic model New Weibull Compertz Distribution (NWGD). It goes beyond the Compertz distribution in the New Weibull-X family and introduces an additional shape parameter, 6. The three-parameter form (α λ,b,) obtained is more flexible and more resilient to the data fitting in skewed, heavy tailed and lifetime data applications. Two estimation methods are obtained to the unknown parameters of NWGD. The first one is the partial fractional estimator (PM). The second one is the Cramer von Mises estimator (CVM). The analysis of the stability, accuracy and sensitivity of both procedures in small and moderate sample regimes at different parameter values and random seeds are analyzed. A Monte Carlo simulation experiment compares the two estimators at the sample sizes n = 10, 25, 50 and 100. The bias is used to measure performance and mean squared error (MSE). The outcomes suggest that PM and CVM are both consistent but CVM generally has lower bias and MSE; particularly with increased n. The most noticeable increase is at n = 100 as CVM has the lowest overall MSE of all settings to be tested. The paper recommends that PM and CVM should be benchmarked with maximum likelihood and method of moments to check their efficiency. Pareto and Campbell distributions are readily estimated using the same ideas as the estimation performed on distributions.
Keyword: New Weibull–Compertz Distribution; Cramér–von Mises Estimation; Partial Estimation Method; Monte Carlo Simulation; Bias; Mean Squared Error (MSE); Statistical Modeling

This research aims to analyze the strategic role of cultural and social dimensions in shaping social purchasing behavior for luxury goods in Iraq. It examines the impact of variables such as digital consumer culture, the prevalence of social media, social identity, social responsibility, and sustainability on social purchasing intention. The research employs a descriptive-causal-correlational approach, utilizing a stratified random sample of 350 Iraqi clothing and luxury goods consumers. A questionnaire was used as the primary data collection tool, and its reliability was assessed using Cronbach's alpha and composite reliability. Convergent and variable validity was also tested using partial least squares (PLS) regression analysis.
The results demonstrate that cultural and social dimensions significantly influence social purchasing intention for luxury goods. The prevalence of social media and digital consumer culture promote social interaction and the exchange of experiences and opinions, contributing to the formation of new purchasing trends. Furthermore, the study reveals that social identity and group affiliation are significant motivators for acquiring luxury goods as a means of expressing social status and distinction within society. Furthermore, the study revealed that social responsibility and sustainability are influential factors in building trust in luxury brands, particularly among highly educated consumers, thus increasing social purchasing intent.
The study concludes that the interaction of these dimensions forms a comprehensive framework for understanding social purchasing behavior in Iraqi society and underscores the need for companies to adopt integrated digital marketing strategies that combine social identity and responsible practices to foster loyalty and social purchasing
Keywords: Social culture, social identity, social media, social purchasing intent, luxury products

The main objective of the research is to identify the extent of the impact of digital governance on the quality of services, represented by the dimensions (responsiveness, reliability, tangibility, security, and empathy). This is to determine the level of adoption of the concept of digital governance and service quality in Al-Rafidain Bank. The study was conducted at Al-Rafidain Bank, Al-Kadhimiya branch, with a sample of (83) employees. The descriptive-analytical method was employed to accomplish this research, while the questionnaire was used as the primary tool for data collection. The data were analyzed using the statistical program (SPSS V.25) to measure the validity of the research scales and to analyze correlation and impact relationships. The research reached a set of results, the most important of which is that digital governance has a positive impact on improving the quality of public services and their dimensions.

Keywords: Digital Governance, Quality of Public Services

This research aims to determine the impact of ethical marketing on brand reputation by presenting a conceptual framework related to the independent variable (ethical marketing) and the dependent variable (brand reputation). The study employed a descriptive-analytical approach within real estate companies. The research sample consisted of 40 real estate companies targeted by the study. Data was collected using a questionnaire, and several statistical tools were used to analyze the data and test the research hypotheses, including the arithmetic mean, standard deviation, frequencies, and correlation coefficient. The study concluded that there is a strong positive relationship between ethical marketing and brand reputation, as demonstrated by Spearman's rank correlation coefficient of 0.690, indicating a statistically significant relationship. Furthermore, the averages of the dimensions revealed that the sample observed real estate companies' adherence to ethical marketing dimensions such as honesty, responsibility, and respect. The research also offered several recommendations for the benefit of researchers and specialists.
Keywords: Ethical marketing, branding, Iraqi commercial companies