AL-Anbar University journal of Economic and Administration Sciences

This study develops a strategic information system SIS framework to enhance the competitive advantage of iraqi
private universities by integrating organizational learning ( OL) and knowledge management ( KM )
Using a cross-sectional, quantitative design, data were collected from 312 faculty members, IT managers, and administrative leaders across 14 private universitiec. Constructs ( SIS capabilities, OL, KM, and competitive advantage ) were measured via a structured questionnaire on a five- point Likert scale and analyzed in SmartPLS ( measurement + structural models).
Results show SIS capabilities have a significant direct effect on competitive advantage and an indirect effect through OL (partial mediation). KM moderates the SIS–competitiveness relationship, amplifying SIS impact when KM practices are strong. The model explains 68.4% of the variance in competitiveness (R² = 0.684), with acceptable fit (SRMR = 0.061) and strong predictive relevance (Q² = 0.482).
Theoretically, the study extends the Resource-Based View and Dynamic Capabilities by demonstrating how SIS, OL, and KM jointly configure institutional competitiveness. Practically, it offers guidance for Iraqi private universities on aligning SIS with learning mechanisms and knowledge governance to improve performance, innovation, and sustainability in an increasingly digital higher-education context.

This research aims to study the relationship between human resource flexibility and e-management by analyzing how flexibility in skills, behavior, and job roles influences the adoption of modern technologies and work methods. The focus is on using structured training courses for the human resources department to enable them to adopt e-management as a foundation for administrative work. With the accelerating pace of digital transformation adoption by organizations today, the need for greater flexibility in human resource management is increasing. Human resource flexibility refers to an organization's ability to adapt to continuous changes by modifying employee tasks and developing their skills. This research is particularly relevant to the Anbar Municipality Directorate, which seeks to implement effective e-management in a rapidly changing environment. The study selected the Anbar Municipality Directorate as its research population, with a random sample of 89 employees. Data were collected using a questionnaire that underwent validity and reliability tests. Additionally, various non-parametric statistical methods, appropriate to the descriptive nature of the research variables, were used to collect and statistically analyze the data using SPSS software. The study concluded that the Anbar Municipality Directorate possesses sufficient flexibility in managing its human resources, relying on qualified and experienced personnel to carry out its tasks. The study also offered several recommendations, including advising the Anbar Municipality Directorate to review studies, experiences, and research conducted by developed countries in the areas of human resource flexibility and e-governance, and to adapt the key findings to the Iraqi context to enhance its operational capabilities and achieve effective digital transformation.

The research aimed to demonstrate the role of measuring environmental costs in promoting sustainable development, with a focus on the contribution of accounting measurement of environmental costs in industrial companies in Erbil, Kurdistan Region, Iraq. The research examines the extent to which companies apply this measurement and its impact on achieving sustainable development and its three main dimensions: economic, social, and environmental. To achieve the research objectives, the researchers relied on the descriptive analytical approach in the field aspect of the research by designing a questionnaire to survey the opinions of a sample of employees in industrial companies specializing in accounting in Erbil, Kurdistan Region, Iraq. The total number of employees was (132) individuals. The results were then analyzed using the Statistical Package for the Social Sciences (SPSS) program. The research reached several conclusions, the most important of which is the existence of a strong, positive relationship between measuring environmental costs and sustainable development and its dimensions. The results confirmed that adopting an accounting system for measuring environmental costs helps companies make rational decisions and contributes to reducing environmental impacts. The findings recommend implementing Environmental Management System Standard (ISO 14001) to address the challenges and threats facing economic units, to address the challenges and threats facing economic units, issuing strict environmental laws, and training accounting personnel through training courses. They also recommend encouraging government policies that support optimal resource utilization and reducing emissions and waste, to achieve effective sustainable development.

The Poisson regression model is one of the most widely used statistical techniques for analyzing count data. However, this model often suffers from multicollinearity when strong correlations exist among explanatory variables, which inflates variances and reduces the efficiency of the maximum likelihood estimator (MLE). To overcome this issue, several biased estimators have been proposed as alternatives, most notably the two-parameter modified Liu estimator and the ridge regression estimator,This study provides a comprehensive comparison between the two estimators in the context of the Poisson regression model. Theoretical properties were investigated in terms of bias and variance, and an empirical application using real/simulated data was conducted to evaluate their performance. Various levels of multicollinearity and sample sizes were considered to assess the robustness and efficiency of the estimators,The findings indicate that both estimators outperform the MLE under multicollinearity, yet their relative efficiency depends on the severity of correlation among covariates and the sample size. The two-parameter modified Liu estimator demonstrated greater flexibility due to the presence of two shrinkage parameters, allowing for a better trade-off between bias and variance. In contrast, the ridge estimator proved simpler to implement and showed competitive performance under moderate levels of multicollinearity,This research contributes to the literature on biased estimators for count data regression models and offers researchers practical alternatives for addressing multicollinearity within the framework of Poisson regression, Data analysis and model implementation were conducted using Microsoft Excel and MATLAB.
Keywords: Poisson regression, multicollinearity, modified Liu estimator, ridge regression estimator, biased estimators, regularized regression.

The problem addressed by this study is the increasing use of artificial intelligence (AI) applications within organizations, particularly in human resource management, without clear governance frameworks to regulate this use and mitigate its ethical and organizational risks. This could affect the quality of decisions, fairness in hiring, and organizational performance. Therefore, this study aimed to analyze the impact of AI governance on improving the quality of human resource decisions and enhancing fairness in hiring, and the resulting effect on organizational performance. It also examined the mediating role of both decision quality and fairness in this relationship. The study adopted a descriptive-analytical approach, using a questionnaire as the primary data collection tool. The questionnaire items were developed based on relevant theoretical literature and previous studies. The study population consisted of employees at the Iraqi Ministry of Communications. A sample of 385 individuals from various administrative levels was selected using purposive sampling. Data were analyzed using SPSS and SmartPLS software, employing a range of statistical methods, including descriptive analysis, Pearson correlation coefficient, multiple regression analysis, and path analysis to test for direct and indirect causal relationships. The study results showed a relatively high level of AI governance implementation within the organization, with transparency registering the highest value among the dimensions. The results also revealed statistically significant positive correlations between AI governance and the quality of human resource decisions, fairness in hiring, and organizational performance. Regression analysis demonstrated a significant positive impact of AI governance on the quality of human resource decisions, fairness in hiring, and organizational performance. Path analysis revealed indirect effects of AI governance on organizational performance through mediating variables, showing that fairness in hiring was a more influential path than decision quality. This highlights the importance of the behavioral dimension in explaining the relationship between governance and performance.

Human capital is an intangible resource that managed mutually by (individuals and groups of the population). Human capital is directed, controlled, quality improved by thoughtful government educational policies. Several social indicators such as enrollment rate by grade, average per capita years of schooling, life expectancy, health, knowledge and skills (together) are known as human capital. In this study, the (average per capita years of schooling) and (human development index), were adopted as a suitable alternative for human capital stock, their influence on economic growth and Development was tested in selected Islamic countries group, concentrated in (Middle East and North Africa) and some (neighboring countries) such as Turkey and Iran. The research sample was determined based on available data for these countries which is mentioned before.
(Unbalanced Panel Data) has been prepared for fifteen countries, for a set of explanatory variables such as: (exports, imports, human development index, brain drain, state fragility index, per capita years of education, corruption control index). The assessment of the model used showed that the human capital stock in its approved limited forms; (the Average Years of schooling), and the expanded - (Human development Index), have a clear positive impact on economic development at the long run, the requirement with other explanatory variables be present that contribute to strengthening This effect like; (government institutional influence, state\\'s power to maintain its sovereignty will provide a stable political environment which in turn will contribute to demographic and societal stability and reduce the brain drain, creating a kind of satisfaction for the public. These adopted variables in the research model represented the most important explanatory variables which can made a stabilizing and then modernizing human capital, and may contribute to its sustainability.

This research aims to analyze the effect of digital transformation applications, specifically Enterprise Resource Planning (ERP) systems, cloud accounting, and artificial intelligence tools, on the reliability of financial reports for small and medium-sized enterprises (SMEs) in Iraq. Given the challenges facing the Iraqi economy and the efforts of companies to enhance their competitiveness, the importance of digital transformation as a strategic tool for improving the quality and transparency of accounting information becomes evident.
The research employs a descriptive-analytical approach in its theoretical aspect and a field-based approach in its practical aspect, using a case study of "Shula Baghdad Company," a company operating in the distribution and logistics sector. A questionnaire was designed and distributed to a sample of accountants and financial managers within the company to gather feedback, and the SPSS statistical package was then used to analyze the data.
The study's results demonstrated a statistically significant positive impact of digital transformation applications on the reliability of financial reports. The study revealed that using Enterprise Resource Planning (ERP) systems contributes to data integration and reduces manual errors, while cloud accounting enhances real-time data access and facilitates auditing processes. Artificial intelligence tools, on the other hand, contribute to advanced data analysis and the detection of unusual patterns. The research concluded with a set of recommendations, most notably the need for small and medium-sized enterprises (SMEs) in Iraq to adopt a clear digital transformation strategy, invest in technological infrastructure, and train their workforce. The study also recommended that regulatory bodies establish frameworks and standards that encourage digitalization and ensure information security, thereby fostering a transparent and reliable business environment.

The importance of the research lies in revealing the banks' ability to bear risk in order to maximize returns through adopting and implementing investments in the Iraqi market. The aim of the research was to determine the extent of the impact of market risk premium on the pricing of financial assets. The study hypothesized the existence of an effect of the market risk premium on the pricing of financial assets for the sample of private banks. Statistical methods such as variance, standard deviation, and beta coefficient were used to measure returns and risks for data analysis.
The research concluded with several findings, the most important of which is that the private banks studied, which bore higher levels of risk, were able to achieve higher returns, confirming the positive relationship between risk and return in asset pricing. The study also offered proposals in the form of recommendations to enhance the efficiency of these banks in their investments. The most notable recommendation is that banks should work on improving their efficiency in managing their investment assets through prudent diversification of financial assets and reducing reliance on high-risk investments without adequate compensation.

This research aims to analyze the impact of human resource agility on enhancing organizational excellence, through an analytical field study at the Ministry of Labor and Social Affairs in Iraq. The importance of the study lies in shedding light on one of the modern management concepts, \"human resource agility,\" as a strategic approach that contributes to improving organizational excellence in providing government services. The research relied on a descriptive analytical approach, and data was collected through a questionnaire distributed to (112) employees at the ministry\'s headquarters. The data were analyzed using SPSS V.26 statistical tools. The research addressed the dimensions of human resource agility (proactivity, adaptability, flexibility) and their relationship to the dimensions of organizational excellence (innovation, efficiency, effectiveness). The study found a statistically significant correlation and influence between human resource agility and enhancing organizational excellence. The results also indicated that agility dimensions, such as proactivity, rapid response, adaptability, and flexibility, represent effective elements in improving the ministry\'s performance. The study recommended adopting flexible human resource management strategies, enhancing leadership capabilities, and improving the organizational environment to contribute to raising performance levels and enhancing organizational excellence.

The aim of this study was to identify the dimensions of digital intelligence, which include (digital identity, digital usage, digital safety, digital security, digital communication), and their role in enhancing the competitive advantage of hotel organizations. The study aimed to understand the extent to which the surveyed organizations recognize the concept of digital intelligence. The descriptive-analytical method was used, with a sample of (125) employees working in the surveyed hotel organizations in the Iraqi capital, Baghdad, including (Al-Mansour Melia Hotel, Palestine Meridien Hotel, Ishtar Sheraton Hotel, Baghdad Hotel, and Babel Rotana Hotel), selected through a random sampling method. A questionnaire was designed to collect data, and the responses were analyzed to test the study’s hypotheses using statistical programs. The study concluded with several findings, the most prominent of which is that there is a significant positive relationship between the dimensions of digital intelligence and competitive advantage.

The study aims to demonstrate the impact of some banking performance indicators on prudential policies in the Iraqi private banking sector during the period 2011-2022. A panel data model, combining cross-sections and time series, was used to measure the impact of some banking performance indicators on prudential policies in the private banking sector. The deductive approach was used to describe the theoretical framework and identify the conceptual framework of precautionary policies, in addition to the inductive approach to study the impact of understanding the nature of precautionary policies on banking performance indicators for a selected sample of private Iraqi banks, with the aim of hedging and guarding against the occurrence of banking risks. . The study included 17 private banks. The study reached a set of conclusions, the most important of which is that the banks in the study sample are exposed to high banking risks due to several factors, including economic, political, security, and health conditions. The study also found that the use of prudential policies has a positive and positive impact on effectively increasing banking performance, leading to a reduction in banking risks, crises, and problems that the sample banks may face.

This research aimed to explore the relationship between strategic renewal as an approach to enhancing organizational prestige in contemporary institutions, specifically within the Anbar Governorate Office, by mediating digital transformation. This comes amidst rapid technological advancements and the global trend towards automation in most aspects of life. The research problem was defined as the extent to which strategic renewal can enhance organizational prestige through digital transformation. This was addressed through a number of questions centered on the nature of the correlation and influence between the research variables. The descriptive analytical method was adopted to arrive at the research findings. A sample of (83) employees from the Anbar Governorate Office was selected. A questionnaire was used as the primary tool for data collection, and this data was analyzed using the SPSS V.26 statistical software to calculate the standard deviation, arithmetic mean, relative importance, and regression coefficient. The research reached several conclusions, the most important of which is that the behavior of the organization under study reflects a systematic adoption of strategic renewal as a conscious administrative choice, rather than a circumstantial response. It is clear that its orientations are based on a developmental vision that seeks to align its resources and capabilities with requirements. The changing organizational environment enhances its sustainability and institutional adaptability. Among the most prominent recommendations was the continued support for the digital transformation path as a comprehensive strategic project for re-engineering processes, not merely a technological upgrade, while ensuring the integration of systems and the efficient flow of information.

The digital transformation in Iraq, especially in the field of electronic payments, has witnessed significant growth in recent years, including the use of automated teller machines (ATM), Point-of-Sale devices (POS), electronic wallets, and mobile payments, in addition to other applications used to facilitate and complete the payment process by individuals and financial institutions. The study aims to analyze the impact of adopting a digital financial transformation strategy on the financial payments system by conducting an applied study on a sample of commercial banks operating in Iraq. The study employed an inductive-analytical approach, reviewing the literature and previous relevant studies, as well as conducting a field study using a questionnaire as the primary tool for collecting data from the commercial banks in the research sample. This data was analyzed using the statistical program (SPSS). The study results showed a statistically significant positive impact of adopting a digital financial transformation strategy in improving the efficiency and speed of the monetary payments system, in addition to its effective role in enhancing the levels of security and reliability of this system within the commercial banks under study. To increase progress and development, commercial banks must develop infrastructure, especially in the field of digital technology, such as increasing the number of ATMs, Point-of-Sale devices, and electronic wallets, intensifying workshops to train and develop the capabilities of individuals who use this digital technology, and enacting laws and legislation that are in line with these ongoing developments.

The research aims to determine the possibility of using the modified Balanced Scorecard. In Strategic Performance Evaluation In Al-Anbar University, This method is one of the best tools available to modern organizations To access the best strategic performance Because it is based on an integrated set of financial and non-financial measures of performance, The assessment was based on the assumption that the use of the modified balanced scorecard has a statistically significant effect in evaluating the strategic performance of Anbar University. The research adopted the descriptive analytical method; was used by constructing a questionnaire as a study tool, which was distributed to the study sample of (59) leaders in Anbar University (50) of them were retrieved and analysis was done via SPSS, The One Sample t-test and Ridge Regression analysis were used.and came up with the results. Most important were: The level of application of the dimensions of the Balanced Scorecard was achieved at an average degree in the financial dimension, after customer satisfaction related to educational services, after internal operations, after learning and growth, and after the environment and society related to diagnosing the needs of society. According to the results, the researcher presented a set of recommendations that are expected to contribute to improving the level of strategic performance of the University of Anbar, according to the dimensions of the modified balanced scorecard.

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This research aims to demonstrate the extent to which algorithmic trading contributes to maximizing investment portfolio returns by employing artificial intelligence techniques to predict stock prices and make investment decisions. The research relied on daily historical data from a sample of ten major technology companies listed on the Nasdaq index. A total of 12,510 views were collected, with 1,251 views per company in the study sample, during the period from January 4, 2021, to December 24, 2025. The data was divided into two sets: a training set (80%) and a testing set (20%), presented chronologically. Three models were constructed: a bidirectional long-term and short-term memory algorithmic trading model (BI-LSTM), a hybrid model combining spatial vision (CNN), temporal memory (BI-LSTM), and an attention mechanism, and a traditional buy-and-hold strategy model for comparison purposes. The research relied on constructing an investment portfolio based on the Markowitz model of three models, with portfolio performance evaluated using return and risk indicators and the Sharpe ratio to measure risk-adjusted return. The results showed that the BI-LSTM model outperformed the other models, followed by the traditional model, while the hybrid model ranked last due to its high risk-to-reward ratio. The research concludes that adopting algorithmic trading using advanced models can contribute to maximizing investment portfolio returns, provided that the appropriate model is selected based on the nature of the data and the market under study.

The present study seeks to examine the impact of mindfulness on organizational improvisation at the General Directorate of Education in Al-Anbar Governorate. This stems from the importance of mindfulness as a contemporary managerial concept capable of enhancing organizations’ ability to adapt to dynamic environments and unexpected changes. The research problem was represented by the main question concerning the extent to which mindfulness, through its dimensions represented by (excellence, orientation, openness, and awareness), affects organizational improvisation within the investigated organization. The study adopted the descriptive-analytical approach as the most appropriate method for the nature and objectives of the research. A questionnaire was designed as the main instrument for data collection and distributed to a sample of middle management employees, totaling (95) respondents. The study also employed several descriptive and inferential statistical methods using the statistical program (SPSS V.27), including the arithmetic mean, standard deviation, coefficient of variation, relative importance, Pearson correlation coefficient, and simple linear regression analysis. The results of the analysis revealed a strong positive and statistically significant correlation between mindfulness and organizational improvisation, in addition to a significant effect of mindfulness on organizational improvisation. The findings also demonstrated that all dimensions of mindfulness had a statistically significant effect on organizational improvisation, with the orientation dimension exerting the strongest effect compared to the other dimensions. In light of these findings, the study recommends enhancing mindfulness practices within the organization through training and developmental programs, and promoting a flexible organizational environment that supports innovation, openness, and rapid adaptation to changes. Furthermore, the study emphasizes the need to develop risk management mechanisms to strengthen the organization’s ability to practice organizational improvisation more effectively.

This study aims to analyze and measure the impact of global oil price fluctuations on selected financial and economic stability indicators in Iraq during the period (2005–2025), using the Autoregressive Distributed Lag (ARDL) model to estimate both short-run and long-run relationships between oil prices and a set of indicators, including public revenues, inflation, the exchange rate, and foreign exchange reserves. The study relies on annual data obtained from the Central Bank of Iraq, the Iraqi Ministry of Finance, the Organization of the Petroleum Exporting Countries (OPEC), the World Bank, and the International Monetary Fund (IMF).
The findings reveal the continued heavy dependence of the Iraqi economy on oil revenues, making it highly vulnerable to external shocks arising from fluctuations in global oil prices. Unit root test results indicate that the study variables are integrated of order I(0) and I(1), confirming the suitability of the ARDL approach. The Bounds Test results provide evidence of a long-run cointegration relationship between oil prices and the selected financial and economic stability indicators. Long-run estimates show a positive and statistically significant impact of oil prices on public revenues and foreign exchange reserves, while inflation exhibits a limited positive effect and the exchange rate has a significant negative effect. The short-run results further confirm the responsiveness of the selected variables to oil price shocks, while the statistically significant error correction term indicates the ability of the economic system to restore its long-run equilibrium.
The study concludes that financial and economic stability in Iraq remains highly dependent on developments in global oil markets. Accordingly, it recommends adopting policies aimed at diversifying income sources, strengthening non-oil revenues, and improving the management of foreign exchange reserves in order to enhance financial and economic stability and support sustainable development.

This research aims to analyze the dynamic relationship between inflation, money supply, interest rates, and official gold reserves in the United States during the period 1968– April 2026, given the importance of these variables in formulating monetary policy and achieving economic stability. The research is based on the theoretical framework of Modern Monetary Theory (MMT) and the extended IS-LM model, which explains the mechanisms by which monetary policy impacts are transmitted to economic activity and the price level.
The study relied on monthly data including the inflation rate (INF), broad money supply (M2), interest rates (INT), and official gold reserves (GOLDR). It employed a range of modern statistical and econometric methods, including descriptive statistics, standard regression models, and conditional volatility models from the GARCH family and multivariate CADCC models, to measure the continuity of fluctuations, dynamic correlations, and shock transmission among the studied variables.
The descriptive results showed a marked variation in the time series characteristics of the variables. The econometric estimation results indicated a positive and significant effect of money supply on inflation, while the interest rate showed a significant effect in explaining inflationary changes. The GARCH models also revealed significant conditional volatility and high continuity in most variables, reflecting the persistent impact of economic shocks over time. The CADCC models demonstrated significant dynamic correlations between monetary policy variables and inflation, as well as the transmission of shocks and volatility between them to varying degrees.
The study concludes that the money supply and interest rates are the two main channels for influencing inflation in the US economy, while gold reserves play a supportive role in long-term monetary and financial stability. The study recommends considering the dynamic interrelationships between monetary policy instruments when designing policies aimed at achieving price stability and reducing economic volatility.