Khazayin of Economic and Administrative Sciences

This research aims to study the possibility of improving the customer experience through the adoption of products enabled by artificial intelligence. The research, with its variables and contents, came in response to the rapid developments in the fields of industry and technology, and the increasing interest of organizations in integrating artificial intelligence technologies into their manufactured and marketed products. The study relied on a hypothetical model that links the dimensions of artificial intelligence (smart interaction, customization, self-learning, and smart technical support) and the customer experience in its dimensions (ease of use, customer satisfaction, perceived value, and after-sales service). The research used the descriptive analytical approach by using a questionnaire directed to a sample of individuals working in the General Company for Electrical and Electronic Industries in Baghdad Governorate, numbering (60) individuals. Statistical methods were used to extract the values of correlation and influence coefficients. The research concluded with a number of conclusions, the most important of which were: the contribution of these products to creating a more interactive and satisfying customer experience, in addition to the existence of significant correlation and influence relationships between the two variables. In light of the conclusions, practical proposals were presented to the management of the General Company to expand the scope of artificial intelligence applications to serve to enhance the relationship with customers and raise the level of marketing performance. And competitive.

Bridging the gap between supply and demand can be greatly assisted through modeling and forecasting daily energy consumption. The aim of this study is to utilize the Autoregressive Integrated Moving Average (ARIMA), and Autoregressive Integrated Moving Average with Exogenous Variables (ARIMAX), models to forecast and modelling energy consumption in Sulaymaniyah province, given the critical nature of this issue. The aforementioned models were developed employing daily electricity consumption and meteorological data from January 1, 2024, to December 31, 2024. The Akaike Information criteria (AIC) and Bayesian Information criteria (BIC) have been utilized in Google Colab software to determine the appropriate values of the parameters of the described models (p, d, q). The most effective models were determined to be ARIMA (3,0,4) and ARIMAX (3,0,3). It has been concluded from the comparison of the Mean Absolute Error (MAE), Root Mean Square Error (RMSE) and Coefficient of Determination values (R-Square) for the models. the ARIMA model with a (MAE = 0.0470), (RMSE = 0.060) and (R-Square = 70%) was more precise than the ARIMAX model in modeling and forecasting power consumption

The study explored the application of artificial intelligence technologies—particularly deep learning and machine learning—in enhancing the efficiency and effectiveness of internal auditing within the Iraqi context. It aimed to examine auditors’ perceptions of how modern technologies influence the exercise of professional skepticism and the formulation of professional judgment, and their role in improving the quality of the audit opinion. The researchers adopted a descriptive-analytical methodology, utilizing a questionnaire distributed to a sample of auditors. The findings revealed a positive relationship between the use of artificial intelligence techniques and the efficiency of internal auditing, highlighting the importance of institutional leadership and technological readiness for successful implementation. The researchers recommended developing infrastructure, strengthening auditors’ competencies, and establishing governance frameworks that ensure transparency and accuracy in the use of artificial intelligence to support digital transformation in Iraqi institutions.

This study aims to develop an Early Warning Tool (EWT) that integrates financial analysis instruments with auditing procedures to enhance the prediction of corporate continuity risks within emerging markets. It builds on the premise that corporate continuity is not merely a financial state but a value-based cognitive construct in which quantitative indicators interact with organizational and ethical auditing practices. Using Structural Equation Modelling (SEM), the study analyses a sample of 250 listed firms across five emerging markets—India, Brazil, Indonesia, Saudi Arabia, and South Africa—during 2018–2023, based on published financial statements and audit reports. Findings indicate that the integrated model achieves a 21% higher explanatory power than purely financial models, and that audit procedures—especially risk assessment and internal control quality—serve as anticipatory indicators preceding financial outcomes. The results further reveal that the maturity of governance environments in emerging markets strengthens the interaction between financial and audit dimensions in explaining continuity. Overall, the study concludes that corporate continuity can only be understood through an integrative perspective combining financial knowledge and ethical oversight, whereby auditing evolves from a reactive control function into a proactive foresight mechanism that reinforces public trust and corporate sustainability

The research aims to study the extent of the use of smart process automation in the field of accounting, its ease of use, and its effects on accounting tasks by identifying the benefits that can be obtained from applying this technology and increasing production efficiency through automating repetitive tasks. The use of this technology will greatly improve the efficiency and accuracy of accounting services. To achieve this goal, a questionnaire was designed to collect data from a sample of accountants, and its results were adopted for the purposes of statistical analysis. The research started from the problem of whether the use of smart automation leads to improving the efficiency and accuracy of accounting services, and what is the level of awareness among specialist accountants of using it in carrying out accounting operations. (70) questionnaire forms were distributed to the research sample of accountants working in the public sector. The research concluded with results, the most important of which is that future accounting functions can be done through the introduction of smart software due to its unimaginable benefits, as it facilitates repetitive manual tasks such as working on paper, enables automated verification of transactions, and transforms traditional accounting functions into consulting functions, benefiting from the simplification of repetitive and time-consuming accounting processes. The researchers recommended recommendations, the most important of which is that units should try to provide continuous training to enhance the skills of accountants and keep up with changes in the field of accounting.

This research paper aims to present researchers' views on sustainability from an accounting perspective in the Iraqi context, examining the findings of previous studies related to sustainability and their reflection in the Iraqi accounting environment. It is based on the premise that "commitment to sustainability from an accounting perspective contributes to the advancement of financial markets towards accounting globalization." After discussing the current study with previous research, it was concluded that sustainability accounting forms a bridge between traditional financial record-keeping methods and the broader objectives of Iraq's 2030 Sustainable Development Vision. In the Iraqi context, this type of accounting meets the requirements of economic development by changing how capital is managed, how risks are measured, and how the country's natural resources are preserved. Most studies indicate a growing interest in adopting the Global Reporting Initiative (GRI) standards, but disclosure levels are often rated as "weak" (ranging from 29% to 39% in recent years), with many companies failing to report on specific environmental and social indicators. We recommend that the Iraqi Accounting and Standards Board, in coordination with the Securities Commission, mandate sustainability reporting for companies listed on the Iraq Stock Exchange and issue a resolution requiring them to submit a minimum standard of such reports. This should be accompanied by granting industrial companies and major banks a specific grace period to fully implement the sustainability provisions of International Financial Reporting Standards (IFRS S1) and (IFRS S2).

Business organizations at the present time, especially Iraqi telecommunications companies, are facing great challenges, due to the emergence of crises that the country is going through and the absence of organizational brilliance. These accelerating and major challenges stand as a barrier in front of these organizations and in a way that limits their ability to achieve their goals, which has negatively affected the quality and quality of services provided to society as a whole. These challenges have begun to have a major impact on these organizations,Which creates serious obstacles in front of them and constitutes a great pressure on the practice of their daily operations of providing communications services in terms of quantity and quality to society as a whole, with the increasing needs and numbers of society, and as service organizations, interest in their services has increased, especially the events created by wars and deteriorating economic conditions, which called for the development of efficient and coherent strategies that focus simplistically on organizational excellence.And organizational synergy, as this contributes to enhancing organizational brilliance in the sustainability of work processes.
The research relied on the descriptive analytical approach in collecting, analyzing and interpreting its data. The questionnaire form was adopted as the main tool in collecting data from a sample of (80) officials in the company under study, A set of statistical methods was used that helped analyze the research data and test its hypotheses.Represented by statistical tools (arithmetic means and standard deviations, Pearson Correlation coefficient, coefficient of determination (R2), and T-test), relying on ready-made statistical programs (SPSS.V. 23) One of the most important findings of the study is the existence of a significant positive effect of organizational integrity on the organizational excellence variable, as well as between the dimensions of each of them

This research aims to analyze the impact of economic governance indicators (political stability, regulatory quality, rule of law, and control of corruption) on the reality of international trade in Iraq for the period from 2004 to 2023. The study concluded that the institutional environment in Iraq suffered from structural fragility that led to the transformation of international trade from a tool for development into a channel for consumer imports, as a result of weak oversight and widespread bureaucracy at border crossings, which weakened Iraq's attractiveness as a reliable international trading partner.

This research aims to study the concepts of financial sustainability and its theoretical foundations, and then to study its reality in Iraq and ways to achieve it in light of contemporary economic thought, through an analysis of economic indicators in Iraq for the period (2000-2024), to arrive at detailed ratios according to the scientific rules followed in determining financial sustainability. The researchers relied on the inductive method by studying financial data in Iraq, and the deductive method by adopting the contemporary economic vision, to be a starting point for achieving sustainability in Iraq. The research concluded that Iraq faces many challenges in financial sustainability, but it possesses the necessary capabilities to formulate an applied economic vision, based on the application of financial reform, achieving economic diversification, rationalizing public spending, as well as the necessity of adopting governance and digital transformation.

This research aims to measure and analyze the impact of fiscal discipline indicators on Iraq's GDP for the period 2004-2022 using the Autoregressive Distributed Lag (ARDL) model after conducting stationarity tests on the selected time series. The research concludes that there is a positive (direct) relationship between fiscal discipline indicators and Iraq's GDP. The research recommends adhering to fiscal discipline indicators to increase GDP and reduce reliance on a single source of income—oil revenues—which are vulnerable to fluctuations in global oil prices, thus mitigating external shocks

The study aims to identify the nature of the relationship between the financial capacity of the National Insurance Company and its impact on the company’s investment decisions. The researcher conducted the study in the Iraqi Insurance Company, as it is a leading and fundamental model in the government insurance sector in Iraq. This study is essential for analyzing the researcher's hypothesis regarding the existence of a statistical relationship between financial capacity and investment decisions. The study relied on the company's financial data and reports for the period 2014-2023. The most prominent conclusion reached by the researcher is the low levels of investment returns for the company, despite the substantial funds it spent on investments. The realized return on investment did not exceed 10%. This percentage indicates that the investment decisions made by the insurance company during the study period were inefficient. Consequently, it is observed that the National Insurance Company relied heavily on insurance premiums obtained from underwriting to generate the majority of its revenue. This could lead to financial hardship when there is a significant decline in insurance activities. In light of the above findings, the researcher offers recommendations, the most important of which is the actual adoption of the indicators identified in the study to assess the financial capacity of the company in the study sample and all other companies to support the insurance industry in Iraq.

This research aims to analyze the impact of foreign direct investment (FDI) on financial development in Iraq. The importance of this topic stems from the pivotal role FDI can play in promoting economic growth and developing the financial sector, particularly in Iraq, which is undergoing a phase of reconstruction and development.
The research examines the relationship between FDI inflows and various financial development indicators, such as the size and efficiency of capital markets, the depth of the banking sector, the availability of credit to the private sector, and the diversity of financial instruments. The research relies on an analysis of time series data for Iraq, using appropriate econometric models to determine the nature and direction of the relationship between the variables.
The research demonstrates how FDI can contribute to financial development through several channels, including: technology and knowledge transfer, increased competition in the financial sector, development of financial infrastructure, improved corporate governance, and the promotion of financial innovation. The research will also address the challenges that may face attracting FDI to Iraq and its impact on financial development, such as the legal and regulatory environment, security stability, and the level of corruption. One of the most important recommendations is to provide insights to Iraqi policymakers on how to maximize the potential benefits of foreign direct investment in supporting financial development by improving the investment environment, developing legal and institutional frameworks, enhancing transparency, and building the capacity of the local financial sector to absorb and benefit more from foreign investment flows.

The aim of the study is to investigate the effect of Organizational Citizenship Behavior(OCB) on Organizational Prosperity(in selected formation from Southern Technical University–Iraq, respectively: technical Institute / Nasiriyah,technical College/Nasiriyah, Technical Institute/Shatrah and Tech- nical Institute in Amara). It reflects the problem of naive and inconsistent level of OCB practices and their impact on the growth approaches relative differs dimensions.
The research developed a descriptive-analytical method and used a systematic questionnaire in collecting data from a sample of 285 employees out of the total population of 1177. SPSS and AMOS (version 26) were used to analyze the data to test research hypotheses and relationships among variables.
The results showed a significant positive impact of OCB, where high coefficient of determination (R² = 0.918) indicated that OCB could explain much variation in organizational prosperity. Yet the results also revealed comparatively low mean scores in some dimensions, notably innovation (Mean = 1.82) and sportsmanship, which illustrate areas of weakness needing management focus.
It is concluded that the increase in the dimensions of OCB including altruism, civic virtue and voluntary participation will have a significant impact on improving intellectual capital, organizational agility, competitive advantage and innovation. The research offers direct implications for university leadership to reinforce supportive behaviors and implement targeted development strategies.

The study aimed to analyze the impact of credit policies on the financial performance of the banking sector in Iraq using the ARDL Model, based on time-series data covering the period (2003–2025). Return on Assets (ROA) was adopted as an indicator of financial performance, while the credit policy variables included total credit (CRE), net interest margin (NIM), non-performing loans (NPL), and loan loss provisions (LLP). The results revealed the existence of a long-run equilibrium relationship among the study variables, along with a positive and statistically significant effect of total credit on financial performance, with a coefficient value of (0.816), reflecting the importance of expanding lending activity in enhancing banking profitability. In contrast, the effect of the net interest margin was positive, with a coefficient value of (0.260), but statistically insignificant, indicating the limited role of the interest rate channel in the Iraqi economy. The findings also showed a negative and statistically significant effect of both non-performing loans (-3.181) and loan loss provisions (-0.507) on return on assets, reflecting the adverse impact of rising credit risk and deteriorating asset quality on bank profitability. The study emphasizes the importance of adopting sound credit policies that strengthen risk management and asset quality in order to support financial stability and improve the efficiency of the banking sector in Iraq.

This research explores "Big Data" as a pivotal asset in the digital economy, focusing on the computational and statistical challenges posed by its volume, velocity, and variety. The study analyzes contemporary algorithms, highlighting the necessity of transitioning from traditional statistical methods due to their declining explanatory power and computational inefficiency when facing high complexity. The findings emphasize critical issues such as data heterogeneity, noise accumulation, and spurious correlations. The paper concludes that ensuring "Data Veracity" is the primary challenge; without specialized statistical expertise, the risks of inaccurate inference can transform data from a valuable resource into a significant institutional liability.