Muthanna Journal of Administrative and Economic Sciences

This research aims to diagnose the contribution of strategic intelligence and its dimensions represented by exploration, vision, partnership, motivation, leadership philosophy, and deep knowledge of strategic deception and its dimensions represented by removing competitors from the profit zone, borrowing styles from unexpected areas, hide how to achieve success, and hiding information from competitors. The research field was the agencies of mobile phone companies in Mosul city, which were chosen to conduct the applied aspect of the research. A field survey showed (14) agent companies for international companies that produce mobile phones. The research community consisted of the main agent and his deputy, the sales manager, and the accounts manager. The questionnaire was adopted as a primary tool in collecting data from the researched community. A total of 72 questionnaires were distributed, and 65 of them were returned valid for analysis. The descriptive analytical method was adopted in the research, and the statistical software (Smart PLS) was utilized to analyze the collected data. The most significant result was a positive relationship between strategic intelligence and strategic deception. Furthermore, there was a positive effect between strategic intelligence and strategic deception.

Given the high-risk environmental conditions affecting financial companies, this research aims to highlight the role of financial flexibility in achieving operational efficiency and how financial flexibility indicators contribute to influencing operational efficiency indicators. Hence, the research initiated from the question: Does financial flexibility have a role in achieving operational efficiency? Therefore, this research was applied in a sample that included five companies for the period from 2009 to 2018 listed in the Iraq Stock Exchange, and the research relied on a set of statistical analyses and tests such as financial ratios from Microsoft Excel and regressive deletion analysis in the Amos software. The research reached a set of conclusions, the most significant that financial flexibility is essential in the contemporary business environment based on the current circumstances of financial crises afflicting all companies. Moreover, there is a correlation and a significant impact between financial flexibility and the operational efficiency of the researched companies. One of the most significant proposals is to focus on financial flexibility indicators that affect companies' operational efficiency and their current and future work.

This research investigates the relationship between organizational Anomie, organizational politicization behaviors, and organizational deviation for a sample of all employees at Mansoura University hospitals. Based on a stratified random sample of employees of the entity under study, a total of (360) questionnaire forms were distributed, and the correct questionnaire reached (277) with a response rate of (77%). The data was analyzed using the structural equation modeling method (PLS-SEM) by the software (AMOS V.26) (SPSS V.26). The importance of research emerges from the scarcity of studies that were concerned with determining the nature of the organizational Anomie relationship, organizational politicization behaviors, and organizational deviation. Also, a realistic problem exists that significantly affects the performance of Mansoura University hospitals. Moreover, the theoretical results showed a knowledge gap related to organizational Anomie, organizational politicization behaviors, and organizational deviation. Furthermore, the practical results showed two types of relationships between research variables: three direct impact relationships (organizational Anomie, organizational politicization behaviors, and organizational deviation). The indirect unit effect relationship between organizational Anomie and organizational Deviance through the mediating role of organizational politicization behaviors.

The aim of this research is mainly to focus on improving employees' performance through utilizing superior leadership styles and developing the creative abilities of employees. In addition, it identifies the impact of the research variables superior leadership and creative abilities on the performance of employees. To achieve the study's objectives, the researchers utilized the descriptive analytical method by preparing a survey list (questionnaire form) prepared scientifically. This form was distributed to (employees, department managers, assistant managers, and consultants) at the Muthanna Cement Company. A total of 170 questionnaires were distributed and completed. It was fully recovered, and the necessary statistical analyses were performed to verify the study hypotheses.
This study reached a set of results, the most significant is the positive impact of superior leadership on the performance of employees and the positive role achieved by developing creative capabilities in improving the performance of workers in cement factories in Muthanna. Therefore, this study recommends the need for cement factories in Muthanna to study the market and the internal and external factors affecting the performance of employees, as well as the need for the Board of Directors to hold specialized training courses and workshops in the industrial sector and hold conferences and scientific seminars to introduce the extent and importance of using the superior leadership method in improving and raising the performance of employees

Virtual influencers are one of the modern methods in digital marketing that have begun to spread globally, and are expected to become the basic image of digital influencers. Therefore, there is great interest among both researchers and companies. Therefore, this study attempted to address this topic. This study aimed to identify the extent of acceptance of virtual influencers, and to identify the dimensions through which virtual influencers can be accepted as digital promoters among Generation Z in the Kingdom of Saudi Arabia. The main question of this study was: “What are the dimensions of acceptance of virtual influencers as digital promoters among Generation Z?” Therefore, the study attempted to test hypotheses to identify the effect of the relationship between the dependent variable, which is acceptance of the virtual influencer, on the independent variables represented by credibility with its dimensions (trustworthiness, expertise, attractiveness, and similarity), the Available credibility positively variable with its dimensions (acquaintance, friendship, and understanding), and the variable of the appropriate content provided by the virtual influencer. For the purpose of collecting data, we relied on distributing an electronic questionnaire to 800 people in Saudi Arabia. The results showed that virtual influencers must be worthy of consumers’ trust, similar to them in personal and life aspects, and attractive in order to be accepted by consumers. It also concluded that it is important for there to be understanding between the virtual influencer and the consumer to understand his personality and provide what suits him, and for friendship and understanding to form between them. Finally, the study concluded the importance of the content provided by the virtual influencer, which must suit every consumer and support the trust and credibility of the virtual influencer. Therefore, the study recommends the need for companies to pay attention to the virtual influencer because it will become the basic form of digital influencers, ensuring that they provide the necessary dimensions for their use.

This research aims to explain the role of artificial intelligence in accounting using the Google Bard program. Also, it adopts new concepts to raise awareness of the importance of technology and modern software applications used to support the departments of supporting entities that seek to carry out their work electronically to increase the percentage of its use in accounting work. Moreover, it helps in submitting financial statements electronically and accordingly. The research relied on the questionnaire in analyzing variables as it is one of the essential tools. A total of 200 questionnaires were distributed, and (150) responses to the questionnaire were obtained utilizing the SPSS software. The practical results reached a positive effect, and a strong direct relationship with statistical significance was found between the artificial intelligence variable and the accounting variable using artificial intelligence as a model in the Bard program. The artificial intelligence system supports performance and raises the quality of the organization. This study recommended prioritizing automated artificial intelligence and continuous development in line with the needs and desires of beneficiaries.

This research delves into the intricacies of the Iraqi banking sector, focusing on its concentration and competitiveness using the Herfindahl-Hirschmann Index (HHI) as a pivotal tool. In the backdrop of modern financial dynamics and the rapid globalization of banking systems, understanding the concentration and competitiveness of the banking sector becomes paramount, especially for developing nations such as Iraq. Drawing data from government and private banks operating in Iraq from 2005 to 2020, this study provides a comprehensive view of the sector's evolution over these 15 years. The research reveals significant insights into the relationship between banking concentration, as measured by the HHI, and various facets of competitiveness, including lending rates and the overall health of the financial system. Furthermore, external factors, such as regulatory changes, are explored in shaping the competitive landscape. This study concludes with several key findings, most notably the disparities in concentration between government and private banks and the influence of market concentration on the accessibility of financial services to the general populace. Recommendations are put forth, emphasizing the need for regulatory interventions, fostering innovation, and promoting financial inclusion. This research serves as a valuable resource for policymakers, financial institutions, and researchers keen on understanding the dynamics of the Iraqi banking sector.

This study aims to demonstrate the impact of the ISIL crisis and the COVID-19 pandemic crisis on the financial performance of banks listed on the Iraq Stock Exchange by comparing the profitability ratios of the banks in the research sample. In order to achieve this aim, a sample of 10 banks listed on the Iraq Stock Exchange was selected for the period 2011-2021. Using annual financial reports for the periods before and after the emergence of ISIS. Before and after the emergence of the COVID-19 pandemic, the profitability ratios were extracted (represented by return on assets, equity, and deposits). The research problem was to study and compare the impact of the successive crises (the ISIL crisis and COVID-19) that Iraq was exposed to on the financial performance of the banking sector. The study concluded that the ISIL crisis impacts the financial performance of banks listed on the Iraqi Stock Exchange, while the Covid-19 crisis does not impact banks' financial performance. Based on this, the results showed a difference in the impact between the ISIL and COVID-19 crises and banking financial performance, so there is a need for bank administrations to study future forecasts of exceptional circumstances and take them into account to face future crises that may occur.

Administrative conflict and employee job satisfaction are considered among the essential topics many scientists address in modern management. Also, many public or private institutions have paid attention to studying them. This research focuses on the causes of conflict and the most important influential factors that cause the emergence of administrative conflict and reveals the relationship between administrative conflict and job satisfaction. The research sample reached (50) workers in commercial banks in the city of Erbil, with varying functional and educational levels. The measurement tool was utilized to analyze the questionnaire through statistical software (SPSS) using a Likert scale. The research includes two hypotheses: the independent variable represented by (administrative conflict) and the dependent variable (job satisfaction). The authors have utilized appropriate statistical tools such as (arithmetic means, standard deviation, and correlation coefficient). Finally, the researchers have reached a set of conclusions and recommendations. However, the most important of them is the existence of the relationship between administrative conflict and its dimensions on job satisfaction.

This research aims to determine the impact of human resources management strategies as an independent variable with sub-dimensions planning, recruitment, training, and motivation with organizational success as a dependent variable. The research problem lies in how human resources management strategies influence organizational success. This research will add scientific and cognitive value to the academic community, as its results can be utilized to develop these strategies and increase scientific knowledge of research variables. This paper relied on two main hypotheses: first, a statistically significant correlation exists between human resources strategies and organizational success. Second, there is a significant effect between human resources strategies and organizational success. Among the conclusions reached by the authors, there is a direct and fundamental impact of human resources strategies on organizational success. It was clarified by revealing the effect of the dimensions of human resources strategies on organizational success. Moreover, this paper presented a set of recommendations, the most significant being that organizations must define a clear human resources management strategy consistent with their organizational goals and vision and focus on recruiting and training competent employees and improving their performance. A total of 40 questionnaires were distributed to a purposive sample of leaders at the General Company for Petrochemical Industries - School Supplies Factory. Based on the statistical program (SPSS), several statistical methods were utilized to analyze the data, including frequencies, percentages, arithmetic mean, standard deviation, correlation coefficient, and regression analysis.

The research focuses on modern techniques that help companies develop their products and the extent of the impact of these methods on achieving clean, sustainable production. The study aims to apply a set of modern cost accounting methods, represented by the balanced scorecard, the time-oriented costing system, and the target cost system, in order to know the extent of the impact on achieving Sustainable, cleaner production. The research was conducted on a sample of Iraqi companies represented by the Iraqi Cement Company (Samawa Cement Factory) for the years (2018-2019), and through this, it was achieved to achieve the research objectives and test the hypothesis.
This study concluded that the balanced scorecard is one of the most essential cost accounting procedures that achieves comprehensive efficiency in internal operations, reflected in the development of clean, sustainable products. In addition, the company's application of any modern cost accounting method represents development and modernity in keeping pace with developments taking place in other companies.
The essential thing recommended by the research is the need for Iraqi industrial companies to establish special departments that take it upon themselves to keep pace with developments in cost accounting because of their direct connection to production and sales, as well as the need to develop awareness among higher administrative authorities to use modern cost accounting systems and link them to technological systems in a way that it contributes to enhancing speed and efficiency at work.