Growth Leadership Journal

This research examines the impact of knowledge activities on enhancing the institutional competitive climate at the Iraqi Trade Bank, in light of a banking environment characterized by rapid changes, intensified competition, and the increasing reliance of institutions on intellectual and knowledge resources as a primary source for achieving competitive advantage. The research stemmed from a research problem that was to determine the extent to which knowledge activities could support and enhance the competitive climate at the individual and institutional levels within the bank under study. The research aimed to analyze the nature of the relationship and impact between knowledge activities and the competitive climate, as well as to provide an applied framework that contributes to employing knowledge in a way that supports institutional performance and proactive employee behavior.

The research adopted a descriptive-analytical approach, using a questionnaire as the primary tool for data collection from employees in the bank's branches. The study found significant correlations and influences between knowledge activities and the competitive climate at both the individual and organizational levels. This underscores the vital role of knowledge activities in fostering a competitive environment within banking institutions. The results also showed that the dimensions of knowledge acquisition, ownership, sharing, and knowledge barriers exert a positive influence on the competitive climate, while the dimension of knowledge transfer and dissemination showed a weak impact. At the organizational level, the growth and expansion of knowledge were found to contribute effectively to supporting the competitive climate, while knowledge integration did not demonstrate a clear, significant effect.

The research confirmed that adopting knowledge activities represents a strategic approach to enhancing organizational efficiency, stimulating initiative and innovation, and improving the competitiveness of banking institutions. It recommended the need to promote a culture of knowledge management, develop knowledge-sharing systems, simplify supporting technological infrastructures, and attract knowledge-based competencies capable of supporting the institution’s competitive orientations and achieving its strategic goals

This research aims to determine the role of strategic balance in achieving strategic sovereignty at Asiacell Iraq Telecommunications Company/Sulaimaniyah Branch, by studying the relationship and influence between the research variables. The researcher adopted a descriptive-analytical approach, collecting data through a questionnaire distributed to a purposive sample of (78) managers within the company's research population, including: the General Manager, the Assistant General Manager, department managers, and division heads. (75) questionnaires were returned. The data were analyzed using AMOS version 24 and SPSS version 26 to test the correlation and influence relationships between the research variables. Strategic balance encompassed the dimensions of (organizational culture, human resources, customers, and competitors), while strategic sovereignty included the dimensions of (sphere of influence, competitive pressure, and competitive structure). The research results showed a statistically significant correlation and influence relationship between strategic balance and strategic sovereignty, indicating that enhancing strategic balance contributes to supporting strategic sovereignty. Therefore, the research recommends the necessity of adopting strategic balance as a key administrative approach in Asia Cell, due to its significant contribution to achieving strategic sovereignty and its contribution to enhancing the ability to maintain competitive advantage in the work environment.

This research aims to determine the level of spirituality in the workplace and its impact on emotional marketing among a sample of employees in marketing centers in Najaf Governorate. The research employed a descriptive-analytical approach to describe the research variables, using a questionnaire as the primary data collection tool. A random sample of (65) customers from marketing centers in Najaf Governorate was selected. Statistical software (SmartPLS v.4) and (SPSS v.26) were used to analyze the data and draw conclusions.
The research concluded that spirituality in the workplace has a significant impact on marketing centers and plays a pivotal role in emotional marketing. Therefore, the researcher recommends that marketing centers prioritize spiritual practices in the workplace, as these play a major role in improving employees' mental health and bringing about positive changes within the individual, the organization, and society as a whole.

This study aimed to explore and define the nature of the impact of employee readiness for change—with its dimensions of change suitability, administrative support, change effectiveness, and self-efficacy—on achieving and enhancing job creativity through its two fundamental aspects: idea generation and idea support and implementation. To achieve these objectives and build a solid scientific foundation, the study relied on established literature and the intellectual contributions of several researchers specializing in this field. This enabled the formulation of precise hypotheses that measure the correlation and impact relationships between the variables of the current study and test their validity within the organizational environment.
The study was conducted in the field on a random sample of 110 employees working at Al-Zahraa Teaching Hospital in Wasit Governorate. Primary data were collected using the study instrument and then subjected to advanced statistical analysis using the SPSS version 23 statistical software. The statistical analysis included using Pearson's correlation coefficient to determine the nature and strength of correlations, the t-test to assess the significance of these relationships, multiple regression analysis to measure the overall effect of the independent variables, the F-test to determine the significance and validity of the regression model as a whole, and the coefficient of determination (R²) to interpret the extent of the independent variables' influence on the dependent variable. The statistical results showed a statistically significant positive effect of employee readiness for change dimensions on achieving job creativity. This confirms that preparing employees psychologically and organizationally for administrative changes directly contributes to stimulating their innovative abilities and motivates them to adopt and efficiently implement new ideas within the hospital. Based on these findings, a set of vital recommendations was developed, foremost among them the necessity for hospital management to pay close attention to the variables of this study by continuously focusing on developing and enhancing individual skills and capabilities. This should be coupled with a concerted effort to create and provide a positive and suitable organizational climate that contributes to strengthening employee loyalty and belonging to the healthcare institution, which will positively impact the quality of performance and raise the level of medical services provided.

This study aims to measure and analyze the impact of global oil price fluctuations on the Iraqi dinar exchange rate during the period 2004–2025. The study is motivated by the nature of the Iraqi economy as a rentier economy that relies heavily on oil revenues to finance the state budget and provide foreign exchange. The research problem centers on the extent to which exchange rate stability is affected by continuous fluctuations in global oil markets and the implications of such fluctuations for Iraq’s monetary and economic performance. The study employs quarterly data covering the period 2004–2025 and utilizes a set of modern econometric techniques, including multivariate GARCH models to analyze volatility transmission, Vector Autoregression (VAR) models to examine dynamic and causal relationships among variables, and ARIMA models for forecasting purposes. The data were obtained from official sources, namely the Central Bank of Iraq, the World Bank, the International Monetary Fund, and the U.S. Energy Information Administration. The empirical results reveal the existence of a long-run cointegration relationship between oil prices and the Iraqi dinar exchange rate. Furthermore, the Granger causality test indicates a unidirectional causal relationship running from oil prices to the exchange rate. The findings of the GARCH models confirm a significant relationship between oil price volatility and exchange rate volatility. In addition, impulse response functions and variance decomposition analysis show that oil price shocks represent one of the most important determinants explaining exchange rate fluctuations in Iraq. The forecasting results also demonstrate that ARIMA models possess an acceptable ability to predict the future behavior of the variables under study. The study concludes that the continued excessive dependence on oil revenues makes the Iraqi dinar exchange rate highly vulnerable to external shocks. Therefore, enhancing economic diversification, strengthening foreign exchange reserves, and developing monetary and fiscal policies are essential to mitigate the adverse effects of oil price fluctuations on economic stability.

This research aims to analyze the role of digital technological development in improving monetary policy performance in Iraq during the period 2015–2025. It examines the impact of digital transformation in the financial and banking sector on the efficiency of monetary policy tools and the effectiveness of the Central Bank of Iraq. The research employs a descriptive-analytical approach supported by quantitative analysis, relying on secondary data derived from annual reports and statistical bulletins issued by the Central Bank of Iraq, as well as relevant financial data and reports. The study focuses on analyzing electronic payment indicators, financial inclusion, money supply, and inflation as indicators reflecting the nature of the relationship between digital development and monetary policy. The results show a positive relationship between digital technological development and improved monetary policy performance. Electronic payment systems and digital banking services have contributed to strengthening monetary control, improving liquidity management, and reducing reliance on paper currency. The results also indicate that the effectiveness of digital transformation still faces challenges related to digital infrastructure and the level of digital financial literacy. The research recommends enhancing financial inclusion, developing electronic payment systems, and expanding the banking technology infrastructure to support the efficiency of monetary policy and promote financial stability in Iraq.

The researcher also recommended the necessity of enhancing the strategic water reserve by constructing new dams and reservoirs to avoid the shortage of water supplies from upstream in the neighboring countries of the Tigris and Euphrates rivers, as well as encouraging investment in water infrastructure by providing incentives to companies that invest in water infrastructure improvement projects.
The research aims to highlight the importance of achieving water security in meeting the requirements of sustainable development in Iraq. This can be achieved in Iraq thru the adoption of a series of policies that can enhance the role of water security in meeting the requirements of sustainable development, the most important of which are the efficient management of water resources, protecting them from pollution, diversifying water sources, and strengthening water governance.

This study aimed to analyze the impact of the characteristics of the board of directors, represented by size, independence, diversity, and the presence of specialized committees, on the level of disclosure of cybersecurity risks in Iraqi companies listed on the Iraqi Stock Exchange. The study adopted the descriptive analytical approach, through a purposive sample consisting of (10) companies belonging to multiple sectors: banking, industrial, insurance, and communications. (70) annual reports were analyzed during the period (2019-2025.
The characteristics of the Board of Directors were measured based on content analysis of annual reports, while an index for cybersecurity disclosure was constructed consisting of (25) items based on relevant literature, international standards, and the regulatory framework adopted in the Iraqi environment. The results of the study showed a significant effect of the characteristics of the board of directors in enhancing the level of cybersecurity disclosure, as the diversity of the board, especially the presence of experts in information technology, emerged as the most influential factor in raising the level of disclosure.
The results also showed that the independence of the Board of Directors and the presence of specialized committees clearly contribute to enhancing transparency and improving the quality of cyber risk disclosure. Accordingly, the study recommends the necessity of strengthening the requirements for mandatory disclosure of cybersecurity by regulatory authorities, in addition to supporting the independence of boards of directors, attracting technical expertise, and activating committees specialized in risk management and cybersecurity, in a way that contributes to raising the level of transparency and enhancing investor confidence in the Iraqi Stock Exchange.

The research aims to demonstrate the role of big data in improving management accounting practices and enhancing decision-making strategies in government units by identifying the concept of big data and its characteristics, and explaining its impact on developing the quality of accounting information and supporting administrative processes and strategic decisions.
The research adopted the descriptive analytical approach and was applied in the field at the Directorate of Education in Dhi Qar. A total of 115 questionnaires were distributed to a sample of accountants and engineers working at the Directorate, while 99 valid questionnaires were obtained for analysis. For the purpose of data collection and analysis, a five-point Likert scale was adopted to measure the opinions of the sample members, and the SPSS program was used to analyze the data and test the correlation and impact relationships between the research variables.
The research reached several results, the most important of which was the existence of a significant correlation and effect between the use of big data and improving management accounting practices, as it contributes to providing more accurate, relevant, and up-to-date accounting information to support planning, control, and evaluation functions. The results also showed that employing big data technologies enhances the quality of accounting information and helps management analyze data more effectively, which supports administrative and strategic decision-making processes and improves their efficiency.
The research recommended the necessity of developing technological infrastructure and updating information systems required for processing and analyzing big data, in addition to training accounting and administrative staff to employ these technologies in a way that contributes to improving management accounting practices and enhancing the effectiveness of the decision-making process.

This study aims to explore the multifaceted landscape of digital transformation in the auditing profession by presenting a comprehensive study of digital auditing in terms of its concept, importance, motivations, obstacles, challenges, and finally, the perceived value resulting from its implementation. It seeks to identify the main drivers that motivate companies to adopt digital technologies, systematically classify the obstacles hindering this transformation, and evaluate the perceived value of digitization efforts. The study employed a questionnaire distributed to expert reviewers, encompassing the four dimensions of the study: the concept of digital auditing, motivations for digital auditing, obstacles and challenges facing its implementation, and the perceived value resulting from its implementation. The questionnaire was then distributed electronically to auditing professionals, totaling 97 questionnaires. Eighty-seven questionnaires were deemed valid for statistical analysis, allowing for the statistical measurement of the relationship between the study variables and the testing of the study hypotheses using SPSS software. The regression analysis results indicate a significant and positive impact of digital auditing on the three variables under study, reflecting the pivotal role of this type of auditing in the Iraqi environment. The statistical results indicate that the digital audit dimension achieved high levels of arithmetic means, ranging from 3.47 to 4.24, reflecting a positive attitude among the sample towards the importance of employing digital technologies in auditing activities. The results also show that the motivations for adopting digital auditing reached high levels of importance, with arithmetic means ranging from 4.00 to 4.47 and relative weights ranging from 80% to 89%, reflecting a clear awareness among the sample of the importance of digital transformation in developing auditing activities. The results related to the obstacles and challenges of implementing digital auditing indicate a moderate to high level of awareness of the challenges facing the digital transformation process in auditing activities. Finally, the results of the perceived value of digital auditing demonstrate a high level of positive perception among the sample, with arithmetic means ranging from 4.00 to 4.29 and relative weights ranging from 80% to 86%, reflecting a clear conviction in the importance of digital auditing in enhancing the quality of professional performance. Therefore, digital auditing explains approximately 69% of the change in motivations for adopting digital auditing. This high percentage reflects the strength of the relationship, indicating that the development of digital auditing practices directly enhances motivations for its adoption. Based on these findings, the study recommends adopting a clear strategy for digital transformation within the auditing profession in Iraq. This strategy should include a phased plan for implementing digital auditing tools to ensure maximum benefit from their advantages and enhance professional performance. The study also recommends strengthening ongoing training and development programs for auditors in digital technologies and data analysis. This aims to develop digital skills and improve staff readiness to meet the demands of modern auditing

This research aimed to identify the impact of information technology on improving the efficiency of modern management accounting methods, specifically Total Quality Management (TQM), Activity-Based Costing (ABC), Just-in-Time (JIT) Production, and Target Costing (TC), using the General Company for Electrical Industries as a case study. The research employed a descriptive-analytical methodology. Data was collected through a questionnaire distributed to a sample of 135 company employees (accountants, department heads, managers, and administrators). The most significant findings revealed a high level of information technology usage within the company, coupled with a high level of efficiency in modern management accounting methods. The results also demonstrated a statistically significant positive impact of information technology use on the efficiency of all the aforementioned accounting methods. Furthermore, no statistically significant differences were found in the sample's responses attributable to personal or job- related variables.

Financial digitization technologies contribute to the development of the banking sector by enhancing the efficiency of banking operations, speeding them up, reducing costs, and improving the quality of financial services. The study aimed to show the role of the development of financial digitization indicators in the profitability of the banking sector in Iraq, starting from the question: Does financial digitization contribute to enhancing the banking sector's profitability? The study relied on a descriptive-analytical approach based on data issued by the Central Bank of Iraq during the period (2020–2024). The results showed that financial digitization indicators, represented by (the Real-Time Gross Settlement system RTGS, the Automated Clearing House C-ACH, the National Retail Payment Distributor IRPSI, electronic payments via telecom companies, the number of ATMs, electronic payment cards, e-wallets, POS devices, and cash withdrawal devices POC), contribute to enhancing the profitability of the banking sector. The study recommended encouraging the adoption of digital financial products and services, promoting the culture of electronic payments, and expanding awareness and training programs to support digital transformation in the banking sector.

This research aims to analyze the role of digital transformations in the banking sector by examining their dual impact: on one hand, enhancing financial stability, and on the other hand, increasing the risks of banking innovations (cyber and operational risks). The research adopted the descriptive analytical method. A questionnaire was designed to collect data from a simple random sample of (93) employees working in government and private banks. The data were analyzed using SPSS software through reliability tests (Cronbach's Alpha), descriptive analysis, and simple linear regression.
The results concluded the acceptance of the first hypothesis, which confirms a statistically significant effect of digital transformation on financial stability, and the acceptance of the second hypothesis, which confirms a statistically significant effect of digital transformation on banking innovation risks. The arithmetic means also showed a high level of digital transformation and a high perception of its associated risks. The research recommended the need for balanced investment in infrastructure and cybersecurity, adopting internal regulatory policies and pre-risk assessment, developing sustainable training programs for employees, creating digital Key Performance Indicators (KPIs) to measure the dual impact, and updating the regulatory legislation of central banks and establishing cross-border supervisory units.

This study aims to analyze the potential reflections of adopting Central Bank Digital Currency (CBDC) on monetary policy and payment efficiency in Iraq during the period (2022–2024), employing a descriptive analytical approach. The study concluded that: there is a significant positive relationship between CBDCs and payment efficiency, with monetary policy acting as a partial mediator in this relationship (62%). Furthermore, results indicate that the Iraqi banking environment possesses preliminary foundations for digital transformation, despite challenges regarding legislative infrastructure. Based on these findings, the study recommends the Central Bank of Iraq should conduct a strategic feasibility study for CBDC issuance, develop a robust legislative and regulatory framework to ensure financial stability, expand digital financial inclusion programs, and modernize banking infrastructure with real-time data analytics to enhance monetary policy effectiveness.

In many applied research studies that use statistical models in data analysis, the focus is often on testing the suitability of the applied model in interpreting the data and making the necessary predictions. However, this often neglects to examine the model's stability at different data levels, which can affect the reliability and consistency of these models when applied under varying conditions. The TQR model is one of the important models widely used in data analysis. This research aimed to analyze the stability of the Tobit Quantile Regression (TQR) model using Bayesian methods, Lasso techniques, and a modified Lasso technique proposed by the researcher. The focus was on examining the model's stability across quantiles. Important metrics such as Quantile Stability Across and Shrinkage Paths were used to achieve optimal results and compare the performance of these techniques. The results demonstrated the importance of these metrics combined in analyzing model stability, as they provide a dual evaluation of different quantiles and shrinkage paths. Furthermore, the results showed that Lasso techniques are more effective at maintaining model stability than the modified Lasso technique. The significance of this research lies in its presentation of improved techniques in Bayesian quantile models for analyzing high-dimensional data.