Muthanna Journal of Administrative and Economic Sciences

This study aims to measure the relationship between the content of community colleges' programs at King Khalid University and the skills required for the labour market and their impact on graduates’ employment. A questionnaire has been designed and distributed to the faculty members of community colleges at King Khalid University in a random sample method. The chosen sample size has covered (123) individuals. Questionnaire forms have been distributed and retrieved from (117) participants. Therefore, the estimated response has reached 95 % of the total sample size. The results of the study have shown a significant relationship between the programs of community colleges and the skills required for the labour market, while no relationship between the programs of community colleges at King Khalid University and the employment of graduates of those colleges. Moreover, there has been no relationship between the skills the graduate acquires and the employment requirements, that is, the skills that graduates of community colleges acquire do not affect the employment requirements. In addition, the skills required for the labour market do not mediate the relationship between colleges’ programs and the employment of graduates. So the study has recommended a review of the contents of those programs to develop the skills required for the labour market, and that the requirements and needs of implementing those programs should be reviewed including laboratories, materials, and other tools, in addition to that, to strengthen the partnership between community colleges and owners of the labour market in order to know the job requirements and the skills required for them.

This study aims to assess the influence of national cultural values on the financial accountant\'s conservative (AC) in a sample of listed companies in the Iraq and Amman Stock Exchange. The sample includs financial reports of (100) companies listed in Iraq and Jordan for the period from 2015 to 2019. Hofstede\'s cultural values are adopted as an index of cultural dimensions. Besides, the Book-to-market value method is used as a scale of accounting conservatism. The study results indicate that a high degree of masculinity culture, power distance, and uncertainty avoidance are associated with a high degree of non-conservative(AC). On the other hand, indulgence culture is negatively related to (AC) that tends to be non-conservative. This paper indicates the need to conduct introductory seminars for corporate board boards to familiarize them with cultural factors and their impacts on their performance as decision-makers.

The research aims to test the extent of the impact of modern technologies represented by block chain technology in developing improving and changing the skill levels of accountants and auditors in the Iraqi environment. The research hypotheses are tested by means of a questionnaire form prepared for this purpose. It has been distributed to a group of academics represented by postgraduate students and professors in the field of accounting for a sample of Iraqi universities during the year 2021. As the number of valid forms reached 104 forms, a number of conclusions are reached namely: The technology of block chains positively affects the skills of accountants and auditors, in terms of the speed of completing financial transactions directly in a common and permanent record on the network at low cost and high quality. In addition, it is easy to execute the accounting work and submit proposals and financial analyzes to the administrative authorities to take appropriate decisions. The research also has reached a set of recommendations the most important of which are: The need of the companies to adopt block chain technology in practicing their financial activities to take advantage of the advantages provided by this technology and thus enhance the competitive advantage. In addition, the need for interest in developing the skills of accountants and auditors to know the block chain technology and how to deal with it through the establishment of training and scientific courses.

The study aims to know the reality of the application of open management in insurance companies (Khartoum - Sudan) and the reality of the performance of these companies, as the study examined the effect of the application of open management on the performance of Sudanese insurance companies in the period of the year (2019-2014). The study follows a descriptive and analytical approach. Designing a questionnaire (in which the independent variable includs eight axes, after analyzing it, it became clear that only two of them, namely the open reports and knowledge management, have an effect on the dependent variable performance, six of which are applied by insurance companies and they are administrative transparency, employee empowerment, learning, training, incentive systems, but not them. The impact on its performance and distributed to the human resources management of five insurance companies in the state of (Khartoum - Sudan). The study has concluded that insurance companies are committed to implement open management axes, and that five of these axes do not affect the performance of these companies. The study recommends a review of the application of these concepts in a way that increases the performance.

The search targets the extent of the existence of organizational ignorance in higher education institutions, as well as recognition of reasons that led to the emergence of organizational ignorance and how to face and manage them through administrative leaders in the field of research. The problem of the study relies in the submission of many questions , the most important of them is that the cases of organizational ignorance vary in terms of their level of presence in the field being investigated. Is there a treatment for the cases of organizational ignorance in the researched field? The research employed the descriptive and analytical method in proposing theoretical and conceptual ideas, data processing, analysis and interpretation. The field of research was determined at the University of Mosul, represented by its colleges, and the search sample was chosen from the teaching staff working in the researched colleges with various scientific titles. The questionnaire was used to collect primary data from the 239 individuals surveyed, and by using a number of statistical methods, the data were analyzed and processed to arrive at the opinions of the individuals researched towards the paragraphs of the questionnaire. Ambiguity was the most common cause of organizational ignorance in the researched field due to the lack of clarity of the work instructions as well as the possibility of interpreting them in several meanings, which may cause repeated mistakes in work because of the large number of instructions and the duplication of their interpretation

The current research aims to analyze the level of marketing control function performance according to the criteria which support the lean marketing concept applied in Mosul Iron and Steel Company, which was the field of our research, and to identify the most important challenges which faces achieving that goals. As marketing control is regarded as one of the basic functions in marketing management field, where its concept has evolved a simple process that reflects a marketing confined to the processes of observation, and follow-up, to the immediate correction, prediction and early detection of deviations. So, lean marketing has emerged as one of the contemporary methods that enable the organization to achieve their goals by achieving efficiency in marketing operations and focusing on value finding in the final product from the customer point of view.
The research sample is a group of employees of the Mosul Iron and Steel Company in order to conduct the field side, as they are in direct contact with the marketing operations. The researchers sought to include a number of questions expressing the research problem and the most important are:
1. Does the researched organization have a clear vision of the concept and types of marketing control to be practiced?
2. Does the organization realize the benefits that it seeks to benefit from lean marketing?
To answer these questions, a hypothetical outline of the research was formulated through which the relationships and influences between the two dimensions of the research were formulated, which resulted in a set of main and sub hypotheses that were tested using a number of statistical methods for the data collected by the questionnaire that distributed to (44) questionnaires. The research reached a group of The conclusions that were specialized in the field side, the most important of which are:
1. The existence of a correlation relationship between marketing control and lean marketing in the researched organization.
2. The existence of an influential relationship between marketing control and lean marketing in the researched organization.
3. There is a variation in the effect of marketing control variable on the lean marketing variable in the researched organization.
Depending on the conclusions reached by the theoretical and field research, recommendations were made consistent with these conclusions, as well as proposals for future studies related to the current research variables.

The aim of this research is to study the relationship between liquidity and profitability in the Saudi banking sector. The sample of the study included six Saudi banks during the period 2010-2016. The focus was on a range of financial ratios. Panel data analysis was used and depended on Panel Least Squares method and focused on Fixed Effects method and Granger Causality Tests to test the hypothesis. A number of results have been found: there are statistically significant relations between liquidity indexes: (cash to current deposits, cash to total deposits, cash to total liabilities, and investment ratio) and between profitability indexes: (return on assets, return on equity, return on deposits, and earning per share). The study also indicated that there is not statistically significant trade-off relation between liquidity and profitability indexes. A number of recommendations related to the research findings have been proposed the most important is urging Saudi banks to focus on balancing liquidity and profitability, and measuring and analyzing liquidity indexes that have the strongest impact on profitability indexes.

The research seeks to verify the joint costs in the gas industry as an important and influential element on the business results and the financial position of the company. This is because it focuses on the manner in which the joint costs are dealt with, identified, measured and communicated, especially when there is a relationship between the cost and the pricing of the product. It is also considered as one of the core issues with which all are accused. The parties benefiting from the auditing process, starting from the auditor himself up to the parties benefiting from his report. It is one of the important and renewed trends because what distinguishes any profession is to maintain the level of professional performance of its practitioners that raises the degree of reliability in the auditor’s report to perform his duties. It is a scientific and practical process that enables them to perform their tasks. The problem of distributing joint costs to products has arisen for the lack of audit programs that take into account the privacy of gas industry companies, and here the proposed audit program enables the auditor to develop that outcome and develop and improve the audit process. It is considered an important element and influencing business results and the financial position of the company by preparing an audit program The procedures for auditing the joint costs in the gas industry are based on its procedures on international auditing standards as well as the relevant laws and instructions. The most important research recommendations are to use the proposed audit program to audit the joint costs in the gas industry because of its high importance and fundamental impact on the credibility of the auditor’s report.

This study aims to build a model to measuring the service quality of tourism in Aser region and its relationship with customer satisfaction and the customer's intention, considering customer satisfaction as a mediator variable. The study tool design was based on the theories and previous studies with five factors for service quality, five variables for customer satisfaction, and three variables of customer's intention. Data were collected from Asir region in the Kingdom of Saudi Arabia, and the sample size was 420 individuals. Structural equation modeling was used to build the model using AMOS 23 software. The study has concluded to various results, the most important is that the service quality of tourism in Asir region consists of five factors. Secondly, there are a statistically significant relationship between the service qualities and customer satisfaction. Thirdly, there is no significant relationship between service quality and customer's intension. Fourthly, customer satisfaction does not mediate the relationship between the service quality of tourism and the customer's intention. In addition, the results has indicated that independence of the respondents’ opinions on age and gender, except for the relationship of gender and customer's intentions. The study recommendations could be summarized as: reliance on the service quality model of tourism in Asir region on factors (tangibility, reliability, safety, responsiveness and sympathy) to develop the tourism sector and benefit from the tourism resources enjoyed by the region. Moreover, proposing additional mechanisms for the service quality of tourism in order to attract customers to return to tourism in Asir region.

Higher education organizations in Iraq rely heavily on information technology to improve their performance and recently felt that their use entails information technology governance. In this view, the aim of the research is to examine the relationship between the information technology governance mechanisms and the organizational performance based-IT of a sample of government colleges at the southern region of Iraq as well as illustrating the role of the intellectual dimension of strategic alignment as mediate variable between them. Participants has been invited to complete the survey and mail it to the researcher either by mail or E-mail. Participation in the survey was voluntary, and the anonymity and confidentiality of responses were assured. A total of 72 colleges returned the completed surveys for a response rate of 90%. Our paper reveals a positive, significant, and impactful linkage between IT governance, organizational performance Based-IT and strategic alignment. Moreover, for the first time in Iraq, the current work finds out the connection between strategic alignment and organizational performance. Additionally, the present research demonstrats that the effect of IT governance mechanisms on organizational performance is partially mediated by strategic alignment.

The research aims to study and analyze the environmental costs on the basis of the activities in the Kufa cement plant and to study the performance indicators and to know the extent to which they are used by reducing the environmental costs in the Kufa cement plant. This is through the application of efficiency and effectiveness indicators as one of the most important types of performance indicators, as problem that the cement plant suffers Kufa is not using modern accounting techniques, as well as not calculating the environmental costs caused by its industrial activities. in addition, it suffers from the lack of a strategy to reduce environmental costs. These environmental costs have negative impacts on the environment and society. The Kufa cement plant has been chosen as the sample a of research, as it is one of the economic units that cause pollution. The researchers have reached an analysis of environmental costs on the basis of activities, improvement of environmental performance and reduction of environmental costs through the use of performance indicators (efficiency, effectiveness and economic).The researchers have concluded that the failure to use modern accounting techniques in separating, measuring and analyzing environmental costs on the basis of the basis of the activities in the Kufa cement plant. The study recommends the need to train employees and accountants to use modern accounting techniques in separating, measuring and analyzing environmental costs based on the activities in the Kufa Cement Plant

The balance of payment is considered as a window for the national economy toward the international economy. It is an essential statement of all economic transactions between the economy and other countries. It includes both debt and indebted articles. However, the balance of payment occupies a major importance on the domestic level for any country, where it reflects the production structure, and economic power and its competitiveness capacity. Moreover, it shows the extent of the economy interaction with the global progress of production power, in which the exports are source of foreign currencies that in turns used to meet the country imports and other foreign payments for the government and private sector.Besides, the public budget, balance of payment and society economic activities were linked with the oil price. Therefore, the Iraqi economy is under a big deficit of its public budget and balance of payment. This led to reduce the currency reserves and mitigate the ability of the economy to manage it commitments, this has drove the economy to an economic and financial crisis from time to another.

The Iraqi economy is one of the economies that are characterized as being rich in natural resources, especially oil. However, the reality of economic growth and development does not reflect this abundance of resources due to the succession of political and economic events for decades, as the outbreak of successive wars affected the rates of economic growth and the financial resources allocated. This made the Iraqi economy characterized by rentierism and this lack of diversification. In addition to the fact that the economic policies adopted and applied in the country were characterized by volatility according to the different political events and their impact on the development process, this research focuses on the fiscal and monetary policy and their relationship to economic growth in Iraq during the period 1990-2016 .

This study discusses the role of ethical leadership in building perceived organizational reputation .It tries to introduce a theoretical framework about the variables according to the previous literature .It also introduces an analytical framework for the opinions of (38) educational leadership in a sample of faculties of AL-Qadisiya University . The ethical leadership as an independent variable was expressed through the six dimensions (Fairness ,power sharing , role clarification , attention workers , Integrity , ethical guidance ). While the expression for the perceived organizational reputation as dependent variable through four dimensions (Admire and respect, Trust, Good feeling, and Overall reputation). the researcher has adopted a questionnaire as tool to measure the variables of the study . The first section of which to measure ethical leadership based on the scale of (Syd,&Abd-Albasit,Bashir,2017). while the second section of which is devoted to measure perceived organizational reputation based on the scale of (Ponzi et al.,2011; Reputation institute , 2012) . the study used a set of statistical tools such as Pearson correlation coefficient , multiple regression analysis , F and ( R2) tests , The study found a set of conclusions and recommendations among which is the key role of ethical leadership practices in building good reputation for organization.

The information asymmetry in financial reports in the global financial and banking environment is a complex problem as a result of the rapid developments and changes imposed by the globalization of financial markets, and the free movement of capital between advanced economies and the economies of emerging and developing countries, including Arab countries. Given the growing gap of financial information between Arab banks and the poor quality of information and information asymmetry. The research suggested a hypothesis that adopting IFRS enhances the consistency of information in the published financial statements of local and Arab banks. To achieve the research objectives. The researcher adopted the quantitative approach based on the literature on the relationship between IFRS and the problem of information asymmetry. The quantitative model included financial variables to analyze the activity of applying IFRS decrease the problem of information asymmetry in Arab banks. The research found a set of results, the most important of which is that IFRS plays a big dollar and narrowing the gap of asymmetry of information in the financial statements published in Arab banks.In the context of these results, the researcher reached a set of recommendations that see the commitment of Arab banks, especially the Iraqi ones, in the broad and effective implementation of IFRS as a basic pillar in reducing the uniformity of information, narrowing the scope of differences in accounting reporting, as well as emphasizing the activation of the supervisory role of Arab financial markets in narrowing the scope Weakness in the application of these standards in order to enhance the level of quality of accounting information that leads to the development of the level of consistency of information to ensure the level of transparency and meets the needs of decision-makers for the accounting information in the financial statements and reports published for Arab banks.

The spread of information and communication technology has been linked to economic development due to the new development benefits that it has provided in terms of means and technologies and the services it is characterized by. This has led to the consideration of information and communication technology as one of the basic pillars for achieving economic development in the era of the digital economy. Therefore, the research aimed at highlighting the role of information and communication technology in economic development and standing on the most important development gains achieved under it, studying the role of information and communication technology in promoting development in the Iraqi economy. The research emphasizes that information and communication technology has great potential in achieving economic development that the Iraqi economy can benefit from and strengthening its development efforts.

This study seeks to explore the role of Proportional Task conflict in explaining the relationship between the Organizational error culture and the service performance in a group of governmental and private banks in the Governorates of the middle Euphrates (Al-Muthanna, Al-Diwaniyah, Al-Hilla, Karbala). The current study sample reached (40) bank managers and (259) workers with different educational attainment and administrative positions. The study includes three main variables, which are the independent variable represented by the Organizational error culture, and the mediating variable represented by the Proportional Task conflict, and the adopted variable is the performance service variable. A measurement tool has been used in the light of the previous studies in order to collect study data. The study includes three main hypotheses represented by examining the relationship between the Organizational error culture and the Proportional Task conflict, as well as examining the multi-level relationship between the Proportional Task conflict and the service performance, as well as examining the mediating role of the Proportional Task conflict in the error culture and the service performance. In order to test the study hypotheses, the study used a set of appropriate statistical tools such as correlation coefficients, arithmetic means, standard deviation, multiple regression analysis, and hierarchical linear modeling (HLM). The researcher reached a set of important conclusions and recommendations, the most prominent of which was the existence of a relationship between the Organizational error culture and the Proportional Task conflict, as the results show between the Proportional Task conflict that plays a mediating role in explaining the relationship between the Organizational error culture and the service performance.

Nonparametric methods are used in the data that contain outliers values. The main importance in using Nonparametric methods is to locate the median in the multivariate regression model . It is difficult to locate the median due to the presence of more than one dimension and the dispersion of values and the increase of the studied phenomenon data .The genetic algorithms Minimum Weighted Covariance Determinant Estimator (MWCD), was applied and compared with the multilayer neural network Back propagation to find the estimate of the median location based on the minimum distance (Mahalanobis Distance) and smallest specified for the variance matrix . Joint Minimum Covariance Determinant (MCD) as one of the most nonparametric methods robust .
The study has been applied on environmental pollution statistics of drinking water for the year (2013) including all the Iraqi provinces except Kurdistan region , divided into (10) months .To determine the contaminating indicators ,Smoothing Spline slides were used to estimate the multivariate regression model parameters for the time – variable parameters . The parameters smoothed by the cross validation (CV ) method were estimated the results of the comparison proved the effectiveness of the retrospective Multi – Layer neural network.

This research aims to find out the extent to which sustainability accounting is used in measuring and analyzing the costs of burning dry gas and the lost profits resulting from the combustion process that have negative economic, social and environmental impacts on society. As sustainability accounting, as a tool, it is usually used to describe activities that have a direct impact on society, the environment and the economic performance of the organization, with the aim of making the organization more sustainable. This research was applied on Basrah Gas Company in 2019 by using the actual data available in this company, and relying on the descriptive applied research method in the Basra Gas Company.This research reached a set of conclusions, the most prominent of which is that the increase in dry gas burning operations is directly proportional to its production, due to the inability of the infrastructure to accommodate this increase in the aging of compressors, the large number of stops and lack of full coordination with gas consumers, which creates pressure on the network. The company is forced to burn it to avoid larger losses, which in turn results in waste of gas and waste of money as well as negative impacts on the environment. The research reached a set of recommendations, the most important of which was the necessity to address the causes of dry gas burning resulting from compressors stopping work and network pressure. The research also recommended the necessity of increasing the environmental and social costs that the company spends in its operations, due to the decrease in the total costs paid to produce dry gas.

This research focuses on an essential truth that is when the employees find the leadership has a spiritual effect accompanied by a moderate Islamic model which is represented in mercy, charity, and faith, so they will feel that their benefits are protected and they are treated fairly, also the existence of the suitable atmosphere which leads to their perception of the organizational support and this reflects on deducing of the organizational silence behavior and appearing the positive behaviors that represented in the satisfaction and loyalty to the organization and a faith of its vision and objectives. We depend on a number of scales after adjusting them by using the exploration coefficient to suit with the two study samples which involved two schools affiliated to the two holy shrines (Imam Hussien and Alabbas) in Karbala. The total of the sample reaches (178) and the statistical analyses are used. It is found that there is a positively affected relation between the spiritual leadership as an Islamic model and the perceived organizational support.