magazine of college Administration&Economics for economic & administration & financial studies

The study aims to explore the impact of job-related factors (task interdependence and knowledge complexity) on academics' knowledge hiding behaviors. To achieve this, data were collected from a random sample of 279 academic professors belonging to four humanities colleges at the University of Karbala, namely: College of Education for Humanities, College of Islamic Sciences, College of Tourism Sciences, and College of Law. The study relied on a set of statistical methods, including exploratory and confirmatory factor analysis, descriptive statistics, and structural equation modeling. The data were analyzed using SPSS V.26 and AMOS V.23 software. The results revealed a significant impact of both task interdependence and knowledge complexity on knowledge hiding behaviors, as it was found that a highly interdependent work environment limits negative behaviors associated with knowledge hiding, which enhances the culture of knowledge sharing within academic institutions. The studyhighlights the importance of developing effective knowledge management policies in the academic environment, with the aim of enhancing the culture of cooperation and participation, which is positively reflected in the quality of education and scientific research. The study also provides practical recommendations for decision-makers to develop management strategies that reduce the phenomenon of knowledge hiding and enhance the collaborative work environment within academic institutions.
Keywords: Task Interdependence, Knowledge Complexity, Knowledge Hiding Behavior.

The world has witnessed fundamental transformations encompassing various aspects of life, the effects of which have been reflected in administrative practices and organizational relationships, particularly in light of rapid technological advancements, the growing roles of organizations, and the increasing complexity of problems that transcend national boundaries, impacting organizations of all types and activities. This is a result of the escalating effects and dimensions of globalization. This has created an urgent need to envision the future of organizations as part of a local system integrated within a broader global system that influences their activities, plans, and strategies. The research addressed the relationship between the independent variable (strategic intelligence ) and the dependent variable (core capabilities). The research reached a number of conclusionsidentifying teamwork as one of the most prominent and powerful dimensions of core capabilities due to its effective positively impact on any level of strategic intelligence. The higher the life of teamwork within an organizations, the more positively it enhances the required level of strategic intelligence. The research also offered several recommendations, including the necessity for organizations to develop training and development programs that clarify the impact of strategic intelligence on core capabilities, enabling their adoption in activating strategic performance.
Keywords: Strategic intelligence, core competencies

This research aims to examine the impact of a successful administrative personality on crisis management, by analyzing the relationship between managerial leadership traits and the ability to handle organizational crises. The study adopted a descriptive-analytical approach, using a questionnaire distributed to a sample of (50) employees from different administrative levels at Al-Rafidain Bank – Baghdad Branch during the first half of 2025.
The results of the analysis, conducted through SPSS,
revealed a significant correlation and impact between asuccessful administrative personality and effective crisis management. The most influential traits identified were clarity of vision, prompt decision-making, early crisis diagnosis, as well as emotional intelligence and building positive relationships with employees.
The study recommends selecting administrative leaders based on precise scientific criteria, developing specialized training programs in crisis management, adopting early warning systems, and promoting a culture of alternative planning to enhance institutional capacity in dealing with complex crises.

This research aims to determine the extent to which government banks in Baghdad utilize accounting information systems. The researcher employed a descriptive-analytical approach, relying on numerous sources and references available in libraries. A questionnaire was designed primarily for data collection. The research included employees in the accounting departments of government banks in Baghdad. Participants were randomly selected, and the questionnaire sample size was 200 individuals. 150 questionnaires were completed and returned, and were deemed valid for the study. The results demonstrated that accounting information systems have a significant impact on the
effectiveness of electronic auditing. Therefore, the researcher suggests developing software that allows users to easily access information electronically.
Keywords: Accounting information systems, information reliability, information relevance, electronic auditing.

This research aims to analyze the indicators of the accounting information system and the profitability of the Modern Sewing Company for the period (2018-2024). The importance of the research stems from the role of the accounting information system in the profitability of the economic unit and, consequently, in improving its financial performance. This is achieved by providing financial data, including the balance sheet (assets and liabilities) and the income statement (profit and loss), which are among the system's functions. This data helps investors and financial analysts evaluate the profitability of the economic unit. The researcher formulated a hypothesis stating that there is a statistically significant relationship between accounting information systemsand the profitability of the economic unit. The research relied on financial and statistical analysis to measure and test the relationship between the two research variables. It reached several conclusions, the most important of which is: the existence of a statistically significant relationship between accounting information systems and the profitability of the Modern Sewing Company through the revenue cycle, and the fact that the company was able to achieve profits by maximizing its revenues.
Keywords: Accounting Information Systems, Profitability, Return on Assets, Net Sales Margin, Rate of Equity, Earnings per Share