Muthanna Journal of Administrative and Economic Sciences

This research aims to analyze and interpret the statement of the role of social responsibility accounting in improving the company's value. Also, it aims to demonstrate the impact of the disclosure of social responsibility accounting in industrial companies listed in the Iraq Securities Market on improving the value of the company utilizing social responsibility accounting dimensions (company strategy, governance procedures, products and services, social goals, employment levels, environment) as separate variables resulting from the content of the annual financial report statements of a sample of Iraq's many industrial companies (21) of the total number of listed companies on the Iraqi Stock Exchange 25 companies. The sample accounted for 84% of the study community and the period from (2020-2011). Moreover, the company's value as a subordinate variable used Tobin's Q model to measure the company's value. The impact of CSR on improving the company's value using statistical software (SPSS) was described. This research reached several conclusions, most notably that the six independent variables for disclosure of social responsibility accounting dimensions have a morally significant impact on the company's value. Furthermore, it indicates a correlation between the disclosure of the social responsibility accounting dimensions and the company's value. Any increase in the level of such disclosure could improve the company's value.

Given the inadequacy of the traditional cost systems applied in the economic entities, which do not take into account the non-financial variables, which are the essential core for pushing the economic entity towards success and leadership to keep pace with developments in the field of technology and the modern industrial and administrative business environment and in line with the constantly renewed requirements of customers due to flooding the market with various goods and services. Therefore, the research aimed to study and analyze the role of costing technology based on specifications (ABCII). In order to reduce production costs, the costing technology was applied to one of the products of Factory No. (7). One of the factories, the Leather Factory of the General Company for Textile and Leather Industries, is based on field experience, conducting personal interviews, and analyzing data. The research reached several conclusions. The most important of which is that the application of (ABCII) technology in the research sample (leather factory / advanced civil shoes factory No. 7) contributed to reducing costs by the amount and capacity of (17251108). Moreover, it was only seventeen million two hundred and fifty-one thousand one hundred and eight Iraqi dinars for sales (1484 pairs) in 2018. Furthermore, it is dispensing with activities that do not add value, considering maintaining the required level of product quality and maximizing customer benefit.

The current research aims to focus on wise leadership and its role in promoting strategic Entrepreneurship due to the subject being one of the modern topics in administrative thought. In order to achieve the objectives of the current research, the questionnaire was relied on in data collection according to a questionnaire designed for this purpose and distributed to (40) individuals from the administrative leaders in Asiacell Telecommunications Company / Iraq. It used the descriptive analytical approach. The data was collected and analyzed, and hypotheses were tested using many statistical methods, including the statistical program (SPSS VR26). The research reached several results, the most important of which was a statistically significant relationship between wise leadership and strategic leadership. That is, whenever the organization surveyed owned leaders who have wisdom, these leaders had more of a role in promoting strategic leadership.

This study aims to improve the quality of services in educational organizations through digital transformation strategies. It examined the problem of educational organizations in paying attention to modern educational methods and means of utilizing technology and its role in developing the educational process and raising its quality. The hypotheses adopted by the study were based on correlations and the impact of improving the quality of services. Educational and the use of digital transformation strategies. The University of Mosul was chosen as a community for the study, and its teaching faculty included a sample of (100) individuals. The descriptive analytical approach was used to achieve the desired goals. The questionnaire was adopted to collect data, which was analyzed using the package (SPSS V-26). The study emerged with a set of conclusions. The most significant is that digital transformation is essential in achieving the educational service quality in the organization studied, represented by (the University of Mosul).

The research aims to demonstrate the contribution of industrial companies in financing and supporting Iraq’s vision for sustainable development in 2030 through accounting measurement of green expenditures in which industrial companies invest and knowing how much these companies spend on social and environmental aspects related to achieving sustainable development goals. To achieve this, the researcher analyzed the published financial data of Iraqi industrial companies for the years (2015 - 2022) to identify and measure the elements of social spending related to in-kind benefits for workers and society and environmental expenditure on waste management and disposal to preserve the environment, which constitutes the dimensions of sustainability and adopted statistical analysis by the program (SPSS) to identify the level of influence and relationship between both social and environmental spending by Iraqi industrial companies on achieving sustainable development goals. The most significant finding of the research is the possibility of identifying and measuring the expenditures allocated by industrial companies to spend on social and environmental aspects and the fact that they have a significant impact and role in financing and supporting sustainable development goals in Iraq. The essential result recommended by the research is the need for Iraqi industrial companies to measure accounting for the vital elements that achieve sustainable development in a way that enhances the legitimacy of their business and their commitment to social responsibility towards the environment and society. Thus, it reflects the company’s reputation and enhances its influential role in financing and supporting Iraq’s sustainability vision.

Understanding the demographic structure and population pressure is extremely important because it affects the various aspects of life, the labour market, and economic growth. Accordingly, this study dealt with the issue of population pressure and the challenges of the employment policy in the Iraqi economy based on the increasingly large numbers of the Iraqi labour force, especially the youth. These challenges were highlighted by analyzing population developments and the size of the Iraqi labour force. On the one hand, the structural imbalance in the Iraqi labour market is analyzed by analyzing the percentage of the contribution of the sectors of the national economy in operating the Iraqi labour force. On the other hand, the most important strategies or mechanisms that must be done quickly to face these challenges were reviewed. Also, this research reviewed several policies and procedures, whether those are related to the public or private sector. The study concluded that one of the most critical challenges facing employment policy in Iraq is the steady population pressure and the high percentage of young people entering the labour market. Suppose the percentage of the young group reached about 27% of the total population in Iraq. It was offset by the inability of the Iraqi economy to absorb this significant increase in the size of the labour force due to the lack of diversification of the economy, which in turn was reflected in the imbalance of the sectoral structure and, thus, the imbalance of the labour market.

The current research seeks to test the role of enlightened leadership as an independent variable with its dimensions represented by (role model, developer, servant, changer, visionary, communicator) in managing organizational change as a dependent variable through its dimensions represented by (change in organizational structure, change in culture, change in Technology, change in tasks). The questionnaire was a primary tool for collecting and analyzing data using statistical methods and means. The research adopted the descriptive analytical approach in interpreting and analyzing data. It is considered one of the most important scientific research methods because of its comprehensiveness and excellent flexibility, allowing the researcher to diagnose and study reality accurately. The Nineveh Center Electricity Distribution Directorate in Nineveh Governorate was chosen. A total of (200) questionnaires were distributed to individuals working in the directorate, and (170) valid questionnaires were received for analysis. The research sought to test several hypotheses about the correlation and influence relationships between the research variables. In order to process data and information, many statistical methods were utilized, which are (arithmetic mean, standard deviation, coefficient of variation, simple and multiple regression), and analysis using the statistical program (SPSS). One of the most prominent conclusions reached by the research is the significant role of enlightened leadership in managing change through the administrative leaders in the directorate adopting the dimensions of enlightened leadership to raise performance and use unique methods to achieve the required performance sustainably and reach the goals. As for the field level, the most significant conclusion of the research is the existence of a correlation. There is a moral impact between administrative leaders and change management for individuals working in the directorate. One of the most important recommendations that the research reached is the need for administrative leaders in the directorate to continue adopting enlightened leadership, which has a significant role in bringing about positive change for workers and within the directorate as a whole, which contributes to strengthening change management.

The research aims to demonstrate the effect of intellectual capital disclosure on firm value using Tobin's Q scale and demonstrate the mechanism for calculating the level of intellectual capital disclosure using mathematical models. In order to achieve the research objectives and test its hypotheses, the industrial and banking sectors were chosen as the research population, and three companies from each sector were used as a sample for the research. The research's time limits were based on those companies' published reports for the years 2018, 2019, and 2020. The extent to which the companies sampled for the research disclosed their capital was stated. Intellectual capital through mathematical models. The research reached a set of conclusions, the most significant of which was that there is an effect of the disclosure of intellectual capital on firm value, as the higher the level of disclosure of intellectual capital, the higher the value of this company.

The current study aims to determine the extent of using ambidextrous leadership in its dimensions: open leadership behaviors, closed leadership behaviors, and flexibility of switching in enhancing organizational ambidexterity in its dimensions: exploratory ambidexterity, investment ambidexterity, and structural ambidexterity, to identify the correlations and influence between the variables in the General Ports Company Iraq. The task of the study revolved around raising several research questions: How essential and clear are the diversities of his studies for the "General Company for Ports of Iraq" about the study? Does ambidextrous leadership have a role in enhancing organizational ambidexterity? Is there a relationship and impact between ambidextrous leadership and organizational ambidexterity in the company under study? The study was conducted by collecting data on the questionnaire as a primary tool for achieving the goals and personal interviews with some employees. A total of 325 questionnaires were distributed to determine the extent of the impact of brilliant leadership on organizational prowess, and 306 that were suitable for statistical analysis were recovered. Statistical methods, such as SPSS, were utilized to determine the arithmetic mean, standard deviation, response rate, Pearson correlation coefficient, t-test for one sample mean, simple linear regression equation, and Cronbach's Alpha test. The study showed that ambidextrous leadership affects all dimensions (open, closed, and change flexibility) of organizational ambidexterity activities. The most significant impact was the dimension of flexibility of shift on the organization in a direct positive manner, and that ambidextrous leadership in its three dimensions has a substantial relationship in achieving employees' innovative performance. Also, the study recommended that the organization balance ambidexterity activities by working to open vertical and horizontal communication channels between employees and their managers to reach a state of general integration for all administrative units to seize internal and external opportunities and raise the organizational prowess to an excellent level specific leadership style, as it appeared that it applies the ambidextrous leadership style at an average level. It means that it does not practice this style. Not only are there other leadership styles unknown to the researcher that share the study style, but the study recommended considering the topic of leadership as a topic that impacts the organization's progress. It must apply ambidextrous leadership in all its parts without neglecting any part to achieve significant benefit in its various joints and adopt Scientific approaches and methods to enhance ambidextrous leadership behaviors, specifically closed behaviors, in the researched company.