Iraqi Journal for Administrative Sciences

This research aims to demonstrate the role of adopting green supply chain technology in achieving sustainable competitive advantage in the sulfuric acid plant. Through this technology, economic units seek to reduce the depletion of non-renewable natural resources, improve the efficiency of materials and energy use, and reduce waste and emissions polluting the environment, thus contributing to environmental and economic sustainability. The study was based on the descriptive analytical method, and the questionnaire was used as a main tool to collect data from the field side of the laboratory staff, where the sample size was (110) individuals. The data were analyzed using the social science statistical package (SPSS) version 26. The results of the study showed that the application of a green supply chain contributes to reducing operational costs by improving the utilization of resources and the development of productive processes, as well as enhancing sustainable competitive advantage by improving the image of the enterprise, increasing customer satisfaction and the possibility of entering new markets with environmentally friendly products. The study confirms that the adoption of a green supply chain represents an important strategic direction to achieve sustainability and enhance the economic and environmental performance of industrial units.

This research aimed to investigate the impact of organizational agility, in its dimensions of (sensing, decision-making, and implementation), on enhancing strategic excellence, in its dimensions of (leadership, individuals, culture, and services), at Asiacell Telecommunications Company/Karbala branch. To achieve this objective, the descriptive-analytical approach was adopted, utilizing a questionnaire as the primary tool for data collection from a sample of (93) employees. Data were analyzed using statistical software (SPSS.v.26 and SmartPLS V.4). The results indicated a statistically significant positive impact of organizational agility on achieving strategic excellence, with high explanatory power (R2 = 0.744). The findings also confirmed the significance of all sub-dimensions, with "implementation agility" emerging as the most influential dimension. This emphasizes that the speed and effectiveness of decision implementation are the critical factors for superiority. In light of these results, the research recommended fostering digital forecasting and reducing bureaucracy to accelerate field operations and ensure sustainable competitive advantage in the long term.

The purpose of this study was to explore the relationship between digital leadership, financial innovation, and the quality of banking services. Adopting a descriptive-analytical approach, the study used a questionnaire to collect primary data from a sample of employees in Iraqi banks. The data were analyzed using SPSS and structural modeling software to determine the levels of the variables and test the hypotheses. The study concluded that financial innovation partially mediates the impact of digital leadership on improving service quality. Together, they explain 58% of the variance in banking service quality. The study recommends that Iraqi banks adopt digital leadership strategies as a starting point and translate these visions into financial innovations to improve service quality and achieve sustainable development.

This study examines the impact of the Financial Technology Index (FinTech Index) on the desertification of banking services in Iraq during the period 2017–2025. The research measures how the collective development of financial technologies influences access to banking services rather than analyzing individual technological indicators separately. The FinTech Index was constructed using factor analysis based on key digital indicators, including digital wallets, automated teller machines (ATMs), payment cards, and point-of-sale (POS) terminals. Bank desertification was used as the dependent variable representing changes in banking service accessibility. Annual time-series data were analyzed using the Kaiser–Meyer–Olkin and Bartlett tests, principal component analysis, and linear regression techniques. The empirical findings reveal a statistically significant inverse relationship between the FinTech Index and bank desertification, indicating that the expansion of modern financial technologies helps mitigate the decline in banking services through alternative digital access channels. The results suggest that technological transformation reshapes financial access mechanisms while supporting a hybrid banking structure in Iraq and sustainable financial inclusion.

The goal of survival analysis as a branch of statistics is to analyze data, model it and estimate the time it takes for a certain event to occur. The event outcomes for the existence instances are not observable after a specific amount of time or instances that do not experience any events in the period of observation present one of the main challenges in this case. The best way to deal with this-so called censoring is to use survival analysis techniques. Furthermore, numerous algorithms of machine learning have been modified to handle this type of censored data as well as other difficult issues that come up in real world data. In this paper we provide a comprehensive comparison between parametric survival models by using Buckley James estimation method, Robust parametric survival models by using Buckley James estimation method with Tukey’s Biweight function and machine learning method to build a survival tree for (Exponential, Weibull, Weibull Three Parameter and Log-normal) parametric models. Based on these comparisons the best models were detected by depending on the smallest AIC and BIC.

This research aims to measure the role of risk appetite assessment in maximizing company value, in the context of the commercial banking sector in Iraq, and the research community is represented by internal auditors. A sample of (8) banks was selected, as the descriptive analytical approach was adopted to study the research problem and test the validity of the research hypotheses, and collect data from the community through the questionnaire tool. The questionnaire consisted of two axes, the first axis dealt with assessing risk appetite through (3) dimensions, which are (clarity and definition of risk appetite, aligning risk appetite with strategy, and integrating risk appetite into decision-making). The second axis dealt with maximizing the company's value through (3) dimensions, which are (reducing potential losses, enhancing investor confidence, and strategic growth). Including a method to measure the role, while the number of participants in answering the questionnaire from these banks reached (190) male and female employees, as the questionnaire was distributed to them directly and electronically and their responses were collected during the period (4/7/2026 - 4/26/2026), To analyze the data, statistical programs (SPSS V.26) and (AmosV.23). The study found an effective impact of risk appetite assessment on company value, which contributes to maximizing company value. In light of the findings, the researcher made several recommendations, the most important of which is that companies must adopt and develop a clear framework for identifying and measuring risk appetite in line with their strategic objectives.

The research aims to examine the role of smart supply chains in enhancing supply chain relationship quality. The research problem highlights the significant challenges faced by the food industry in Duhok, resulting from reliance on inefficient supply chains that have negatively impacted quality relationships. The researchers adopted a descriptive analytical approach. A questionnaire was utilized for data collection. The research sample and population consisted of managers in food industry organizations in Duhok governorate, (197) valid questionnaires were collected, data were analyzed using (SPSS V. 27). The results show the significant impact and correlation between smart supply chains and relationship quality "This is based on the correlation coefficient value of 0.575, and calculated F-value of 92.043. the study recommended: The necessity for food industry organizations to invest in smart supply chain technologies to keep pace with rapid changes and to strengthen the quality of relationships across all supply chain partners.

This study aims to analyze the impact of digital strategic orientation on improving strategic performance in local and regional delivery companies, through a field application involving five companies operating in a highly competitive environment with rapid technological development. The study adopted the descriptive analytical method, using a questionnaire based on the purposive sampling method and the five-point Likert scale, with (66) valid questionnaires out of (79) distributed. The study addressed digital strategic orientation with its dimensions (scope of digital technology, digital capabilities, coordination of the digital system environment, and formation of the digital infrastructure), and strategic performance with its dimensions (financial perspective, customer perspective, internal processes, and learning and growth). The results showed a correlation and impact between digital strategic orientation and strategic performance, and recommended enhancing the integration of the digital system environment for its pivotal role in supporting performance and achieving competitive excellence.

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This study aims to demonstrate the availability of critical success factor requirements for global manufacturing at the Mass Iron and Steel Plant. This objective gave rise to a set of sub-objectives that focused on evaluating the technical, organizational, and strategic aspects supporting the application of global manufacturing practices. The study problem is represented in the main question: To what extent are the factors for global manufacturing success available at Mass Iraq Iron and Steel Company? The study adopted the descriptive analytical method to reach accurate and reliable results. The study also used a questionnaire as the main tool for collecting field data. The study population consisted of all employees in the production, administrative, and engineering departments of the plant, with a population size of 4,000 workers. A suitable sample of 351 workers was selected for data analysis. The results of the study showed the availability of a suitable level of factors for global manufacturing success in the company, as both the main and sub-hypotheses were accepted, reflecting the plant's ability to effectively apply global manufacturing practices. Based on these results, the study recommends that the company's management continue to enhance and support the technical, organizational, and strategic factors, and take advantage of the strong institutional environment to expand the application of global manufacturing practices, which will contribute to achieving higher levels of efficiency and quality in its operations.

Monetary policy is a vital tool for economic stability, yet the rise of electronic money has significantly impacted traditional systems. This research investigates the effect of electronic money on the effectiveness of monetary policy in Iraq, focusing on the Central Bank's tools, money supply control, and bank intermediation. Using a descriptive-analytical approach with recent data, the study examines challenges posed by digital payments and the potential decline in monetary authority over financial markets. The findings indicate that electronic money is altering spending patterns in Iraq, presenting new challenges to traditional policy. While it can enhance financial efficiency if properly regulated, it may also erode the traditional role of banks. The study concludes that the Central Bank of Iraq must adopt policies aligned with this digital transformation to safeguard the economy and ensure continued financial stability in an evolving digital landscape.

This research aims to measure the impact of digital accounting applications on enhancing the quality of financial reports. Adopting a descriptive-analytical approach, the study targeted a sample of (184) employees (accountants, auditors, and administrators) across (10) commercial banks listed on the Iraq Stock Exchange, utilizing an electronic questionnaire and SPSS software for data analysis. The significance of the research lies in providing an empirical guide to improving financial reporting efficiency in an emerging economy, addressing a research gap characterized by the scarcity of field studies linking digital technologies to qualitative information characteristics within the Iraqi banking sector. The originality of the study is demonstrated through a comprehensive model that integrates regulatory, executive, and administrative perspectives to evaluate digitalization within an Iraqi environment undergoing strategic technical transformation. The findings reveal a positive and effective impact of digital accounting applications on enhancing the quality of financial reports and their qualitative characteristics, particularly relevance and faithful representation. Consequently, the research recommends that economic units adopt digital accounting systems and modernize their infrastructure to keep pace with developments in the digital business environment.

The effect of capital structure changes, measured by market timing indicators, on the financial performance of banks - that's, the impact of market timing on profitability as well as on return on assets and return on equity, is examined using banks' size, liquidity ratio, tangible assets ratio and market - to - book ratio as the main independent variables. Based on the combination of the panel data model and the random forest algorithm for analysis, the study finds that a higher market - to - book ratio leads to a significant improvement in banking performance, in line with the tenets of market timing theory, whereas a higher tangible assets ratio has a significant negative impact on banks' profitability. Given the results, the study recommends that managers be alert to market timing opportunities where bank stock price rises, doing so helps improve their financial flexibility and operational efficiency.

This research analyzes the impact of digital transformation dimensions (organizational, human, and technical) on enhancing accountants' digital competencies in Sulaymaniyah's commercial banks. Using a descriptive-analytical approach, data from (72) accountants were analyzed via SPSS using means, correlations, and linear regression.
Results show a statistically significant impact of digital transformation on digital competencies, with an explanatory power of (38.9%). Notably, while the technical dimension showed a strong correlation (0.669), the human dimension had no statistically significant effect. This highlights a critical gap between current personnel capabilities and rapid technological shifts, requiring a re-evaluation of human resource training. The research recommends upgrading technical infrastructure and developing specialized professional programs to bridge this human-digital gap and align with the evolving banking environment.

This study aims to evaluate the ethical impact of strategic auditing on enhancing the integrity of financial reporting within Arab banks, in light of recent developments in auditing practices and corporate governance. It is based on the premise that strategic auditing has evolved beyond its traditional role of compliance verification to become an institutional mechanism that improves the quality of financial information and strengthens transparency and accountability.
The study adopts a mixed-methods approach. The quantitative analysis examines data from 72 banks across eight Arab countries during the period 2018–2024, using multiple regression and Structural Equation Modeling (SEM). The qualitative component includes interviews with experts and an analysis of governance reports.
The findings reveal a statistically significant positive relationship between strategic auditing and financial reporting integrity, with corporate governance and ethical culture acting as mediating variables. The qualitative analysis further shows that strategic auditing enhances integrity by expanding the scope of auditing and strengthening oversight mechanisms.
The study concludes that strategic auditing represents a fundamental pillar in building the ethical architecture of financial reporting and reinforcing institutional trust.

This research aims to interpret the relationship between the components of the Altman Z-Score model and financial distress in a sample of Iraqi industrial companies listed on the Iraq Stock Exchange. The research relied on detailed financial data from the published financial statements of the sample companies. Pearson's correlation coefficient was used to measure the strength and direction of the relationship between each component of the model (X1–X5) and the Z-Score. The results showed that most components have weak to very weak inverse relationships with the Z-Score, such as liquidity (X1), cumulative profitability (X2), operational efficiency (X3), and asset efficiency (X5). However, the fourth component (X4), capital structure, exhibited a very strong positive correlation of 0.9999, making it the most effective factor in analyzing changes in the Z-Score. This finding confirms that capital strength is the most prominent indicator of the ability of industrial economic units to meet their financial obligations and reflects market confidence in the sustainability of their operations, thus reinforcing its role as a key determinant for predicting financial distress. Based on that.

The study aimed to analyze the effect of investment diversification on the stock returns of Iraqi commercial banks within a high-risk and volatile environment. It stemmed from the problem of limited empirical evidence regarding the direct relationship between investment diversification and stock returns. The sample consisted of ten banks listed on the Iraq Stock Exchange during the period (2007–2024). Investment diversification was measured using the Gini–Hirschman Index, while stock returns were calculated based on standard market indicators. The study employed descriptive analysis and Panel Data techniques using Excel and EViews. The results revealed variation in the levels of investment diversification and stock returns and rejected the null hypothesis of no statistically significant effect, confirming a positive and significant impact of investment diversification on stock returns. The study recommends strengthening diversification strategies and enhancing risk management practices to improve market return stability.

The aim of this research is to study the impact of integration between digital transformation and accounting information systems in improving the quality of accounting information in the governmental sector. This is achieved through analyzing the relationship between the use of modern digital transformation technologies and accounting information systems.
The research sample consisted of a group of accountants, auditors, account managers, and professors of accounting and finance in Iraqi universities in the Middle Euphrates, as well as staff from the Karbala Municipality Directorate and the Postal Department in the province, representing the study population. The number of respondents (180). The results of the study indicate that the integration between digital transformation and accounting information systems contributes to achieving accuracy and transparency in the presentation of accounting information and enhancing its reliability in a way that increases business confidence and management of public money, in addition to accelerating audit processes and reducing human errors. This integration also contributes to improving the ability to detect risks and fraud using modern tools, The study concludes that this integration represents one of the most important components of the governance of government institutions, as it contributes to supporting their sustainability and keeping pace with the modern digital environment

This research aims to reveal the relationship and impact between job engagement and employee performance at the Administrative Technical Institute/Erbil, through a field analysis study at the Administrative Technical Institute/Erbil Technical University. The research adopted the descriptive and analytical method, where (190) questionnaires were distributed and (175) were returned, which were valid for analysis. The questionnaire was designed to include two main variables: job engagement with its three dimensions (cognitive, emotional, and physical engagement) and employee performance. A questionnaire was used to collect data, which was then analyzed using SPSS version 27. The results showed a significant correlation and influence between job engagement and employee performance at the institute under study. The study recommended strengthening the concept of job engagement within the institute's management to improve employee performance and enhance the organization's future standing, as well as creating a supportive and empowering work environment that fosters experiences that impact employee performance.

This study examines the impact of financial sustainability, proxied by the Sustainable Growth Rate (SGR), on the risk–return relationship in a sample of banks listed on the Iraq Stock Exchange over the period 2021–2024. While the Capital Asset Pricing Model (CAPM) posits systematic risk (beta) as the primary determinant of expected returns, its explanatory power in emerging markets is often constrained by market inefficiencies, low liquidity, and high information asymmetry.
The study employs a quantitative explanatory design using panel data and Ordinary Least Squares (OLS) regression models. The empirical results indicate a significant negative effect of financial sustainability on required returns, and a significant positive effect on abnormal returns, whereas no statistically significant relationship is found with systematic risk (beta). These findings suggest that investors in the Iraqi market rely more heavily on internal sustainability indicators than on traditional market-based risk measures, reflecting limited market efficiency.
The study contributes to the financial literature by integrating financial sustainability into asset pricing frameworks and providing empirical evidence from an emerging market context. It further highlights the need for more comprehensive models that incorporate firm-level internal factors in explaining the risk–return relationship.

The aim of the research is to examine the impact of investors’ financial literacy, in its dimensions (financial knowledge, financial attitudes, and financial behavior), on reducing their behavioral biases, represented by overconfidence, herd behavior, disposition effect, recency, loss aversion, and choice rigidity. The research relied on an electronic questionnaire to facilitate reaching the largest possible number of investors. It was designed based on measures used in studies published in peer-reviewed international journals, and the sample included 384 investors. The data were subjected to statistical tests, including confirmatory factor analysis, normality test, correlation analysis, and simple regression analysis, using AMOS V24, SPSS V26, and EXCEL 2016. The main findings indicate that financial literacy can positively contribute to reducing investors’ behavioral biases, guiding their investment decisions. Furthermore, enhancing its dimensions helps individuals make more rational decisions. The research recommends adopting awareness and training programs to raise financial literacy in line with economic developments.

The Iraqi economy suffers from significant fluctuations in the exchange rate of its local currency against the US dollar. This has led to a gap between the official and parallel exchange rates, negatively impacting market stability and stimulating economic growth. Therefore, this research aims to analyze the impact of six selected independent variables on the dependent variable, the exchange rate gap. To this end, the research employs a deductive approach using quantitative measurement techniques, specifically the application of the ARDL model to analyze the relationship between the variables. The research assumes a short-term dynamic relationship between the variables. The most significant finding is that the boundary test results demonstrated the absence of a long-term equilibrium relationship. Only statistically significant short-term dynamic relationships exist, and the currency auction window variable had the most inverse impact on the gap. Accordingly, the research recommends cooperation between the monetary authority and relevant government agencies to control currency smuggling and speculation in the market. It also recommends requiring traders to comply with the ASYCUDA system to curb misleading import practices before increasing the supply of US dollars in the market through the currency auction window.

The current study aimed to measure the impact of strategic recovery on the quality of banking services. To achieve this, the dimensions of strategic recovery were relied upon (speed, apology, compensation, explanation and clarification, empowerment), while the dimensions of banking service quality (tangibility, reliability, empathy, responsiveness, and assurance) were relied upon. The problem of the study is several questions, the most important of which is: Is there a correlation or impact between strategic recovery and the quality of banking service? The study was applied and identified two banks, Al-Rashid Bank (governmental) and the International Development Bank (private), in Babylon Governorate. Based on the intentional sample divided into two categories: the first category (managers) and the other category (customers), the total sample size reached (120) individuals. The importance of the study lies in shedding light on the relationship between strategic recovery and the quality of banking services, especially in light of the increasing crises and challenges that banks have faced in contemporary business environments. The study was subjected to validity and reliability tests, and data analysis and hypothesis testing were presented using appropriate and suitable statistical tools (arithmetic mean, standard deviation, structural equation modeling). One of the most important findings of the study is the existence of a strong, significant, and significant correlation and impact relationship between the strategic recovery and the quality of banking services

The main objective of this research paper is to measure the impact of TAM and UTAUT on digital accounting, given the importance of technology in our current era, which requires the accountant to move to the role of value creator, and the shift from traditional to electronic data recording. Therefore, it was necessary to study the determinants that affect users' adoption of technology, in the context of the Iraqi banking sector, by testing key hypotheses about the impact of integrating the technology acceptance model and the unified theory of technology acceptance and use in enhancing the practice of accounting for digital assets. The research was applied to banks listed on the Iraq Stock Exchange (ISX). Iraqi commercial banks were included in the questionnaire. The researcher reached several conclusions, the most important of which is that the expected ease of use greatly affects users' intentions for technologies and their actual behavior, which is reflected positively in digital accounting practices. The researcher presented recommendations, the most important of which is: developing a clear and understandable accounting standard for conventions on digital assets.

This study aims to analyze the role of operational efficiency in enhancing the financial well-being of a sample of seven Iraqi commercial banks for the period 2005–2024. The sample consisted of Baghdad Bank, the National Bank of Iraq, Middle East Bank, Credit Bank, Iraqi Investment Bank, Gulf Commercial Bank, and Mosul Bank. Operational efficiency was measured as the ratio of operating expenses to operating revenues, while financial well-being was measured using the Sherrod model. The study relied on data from the annual reports of banks listed on the Iraq Stock Exchange, employing unit root tests on panel data and pooled regression models, as well as fixed and random effects, using EViews V.12 lead to a decline in the banks\\' financial well-being. The study recommends rationalizing operating expenses and diversifying revenue sources to enhance financial well-being.software. The study concluded that operational efficiency has a significant impact on financial well-being, as higher operating expenses relative to revenues

This research aims to identify the impact of financial reporting standards on improving the financial performance of companies listed on the stock exchange. The five most common financial reporting indicators were analyzed, along with a financial performance analysis based on return and risk. The research was applied to a sample of banks listed on the Iraq Stock Exchange. The study relied on financial data extracted from stock market reports. The research employed a descriptive-analytical mixed-methods approach, utilizing qualitative and quantitative data and structural modeling. The research concluded that financial reporting standards have a positive impact on improving financial performance, as these standards information contribute to enhancing the accuracy and reliability of accounting and assist management in making more efficient financial decisions.

This research aims to use the GARCH-M model to study the relationship between the returns of the Kuwait Stock Exchange (BKP) index and its dynamic fluctuations, as well as to analyze the extent to which this fluctuation affects its expected returns. The research sample was selected from the Premier Market-Market Cap Weighted (BKP) index of leading companies (the Premier Market) on the Kuwait Stock Exchange. This index was selected using the Standard & Poor's 500 index and market-capitalization-weighted indices, based on daily closing prices from January 25, 2011, to January 25, 2018. To address the research problem, the researchers relied on some mathematical laws related to the financial aspect. For the statistical aspect, MATLAB 2018 was used to input and analyze the data included in the research sample. Researchers observed through the results of the statistical analysis that the volatility in the price of the index stock in the research sample changes over time, which reflects a variation in the degree of risk over time. Therefore, the returns of the researched index are positively related to those risks, meaning that any investor will receive a reward for the additional risks that he will bear in his investments

This study analyzes the impact of economic growth (GDP) and energy consumption on environmental pollution in Germany from 1980 to 2024, using carbon dioxide ($CO_2$) emissions as an indicator of environmental degradation. Employing a descriptive-analytical approach supported by econometric pathway analysis, the research utilizes annual data from the World Bank, the German Federal Environment Agency, and Our World in Data to test the Environmental Kuznets Curve (EKC) hypothesis. The results reveal a statistically significant positive direct effect of GDP growth on $CO_2$ emissions, alongside a significant indirect effect mediated through energy consumption. Furthermore, while the study confirms the validity of the EKC hypothesis in the German context, non-renewable energy consumption remains the most influential factor driving environmental pollution. Consequently, the study recommends accelerating the energy transition and promoting eco-innovation to achieve sustainable economic growth.

Security is a crucial issue, whether in times of peace or war, and its impact extends to all sectors, including trade. Regarding the repercussions of the security situation in Syria on the volume of trade with Iraq, this led to a decrease in trade volume between the two countries to $0.85 million in 2011. This research aims to analyze the trade volume between the two countries for the period 2004-2025. The research's significance stems from its title, which also analyzes the trade volume between the two countries. This analysis is based on the hypothesis that a turbulent and unstable security situation is a major obstacle to trade between Iraq and Syria, negatively affecting the volume of trade and the trade balance in both countries, and vice versa. The research reached several conclusions, most notably that the hypothesis was proven, stating that both turbulent and stable security situations have a clear impact on the volume of trade between Iraq and Syria. The research also offered several recommendations, the most important of which is the necessity of diversifying trading partners and not relying solely on a single partner, such as Syria.