Journal of Accounting and Financial Studies

The research aims to study the possibility of implementing a project quality management system according to )ISO 10006:2017( by analyzing the gap between the actual reality in the Oil Projects Company / 33 kV Secondary Power Station Project in Al-Muftiya and the project management system requirements according to the mentioned specification. The research adopted a case study methodology using a checklist prepared by the researcher based on the international specification clauses, along with field observation, personal interviews with project engineers, implementers, project manager, and field experience to reach accurate scientific results. Data analysis was conducted using weighted arithmetic mean, percentage measurement, and gap size analysis. Results showed a 47% gap between actual reality and specification requirements, while compliance rate with its items reached 53%. The study concluded that there is a need to enhance attention to implementing the quality management system according to ISO 10006:2017 and keep pace with modern developments in this field, due to its positive impact on achieving competitive advantage for the company.

The research aims to measure the impact of using brainstorming sessions in audit programs to improve the performance of auditors in Iraqi audit companies and offices, as well as presenting and discussing the brainstorming method, audit programs, and the professional performance of auditors. The research relied on the inductive, descriptive, and analytical approach by preparing a questionnaire list distributed to a sample of auditors in Iraqi audit companies and offices. After testing the research hypotheses, a set of conclusions were reached, the most important of which was the clear weakness in adopting brainstorming as a tool in preparing audit programs. Therefore, the use of technology and collective thinking is often not applied in Iraq, which shows the existence of a gap in benefiting from modern audit tools. In addition, brainstorming sessions are important in creating an appropriate environment to stimulate creative thinking and generate new ideas outside the traditional frameworks by exchanging experiences and ideas between the members participating in the session and developing innovative solutions to various challenges.

The current research aims to identify the reality of practicing change leadership in agricultural extension organizations to achieve development sustainable dimensions / Iraq. The research community included the provinces of Iraq except for Kurdistan region, which numbered (15) provinces. A random sample was taken at a rate of (50%) and in (8) provinces, namely (Baghdad, Kirkuk, Salah al-Din, Anbar, Karbala, Najaf, Dhi Qar, Muthanna). A proportional stratified random sample was taken from workers in agricultural extension organizations within the Agricultural Extension and Training Department and its affiliated extension centers and farms and extension departments and units in the agricultural divisions affiliated with the Directorates of Agriculture in the provinces of the research sample, which numbered (721) respondents at a rate of (34.8%) and in (251) respondents. A questionnaire was prepared to collect data from workers in agricultural extension organizations. It consisted of (48) paragraphs distributed over five axes: (8) paragraphs for The axis of the existence of a sustainable regulatory environment that supports change, (10) paragraphs for the axis of strategies and policies that support change, (12) paragraphs for the axis of building a change team, (10) paragraphs for the axis of motivation towards change, and (8) paragraphs for the axis of managing time for change., and attention was paid to the following: - The axis of strategies and policies supporting change and the axis of managing the time of change ranked first due to their importance by agreement of the respondents with a weighted average of (4.26) degrees and a percentage weight of (85.6%), while the axis of the existence of a sustainable regulatory environment that supports change ranked last in terms of importance or the respondents’ agreement with it, as it achieved a weighted average of (4.24) degrees and a percentage weight of (84.8%). We conclude from this that most of the workers in agricultural extension organizations have the desire to practice change leadership in order to implement extension activities and programs, and despite this, they suffer from weak strategies and policies supporting change.

The research aims to use the Green Kaizen technique to reduce the costs of internal failure during the production stages, reduce their costs, increase workers' efforts and develop their performance with the aim of achieving production efficiency, enhancing activities that add value and reaching the highest level of quality in order to produce high-quality products that meet the desires and needs of customers, thus increasing profits and market share of the economic unit. Green Kaizen technology aims to produce high-quality products that meet environmental requirements and achieve environmental sustainability through green process management, improving product quality, and making continuous improvements throughout all stages of the product lifecycle. These improvements include reducing waste and loss, treating damaged units, and limiting environmental pollution and its associated effects that pose a risk to the environment and society, which occur through production processes. Therefore, this technology uses preventive activities to address the risks of production processes and reduce their impact. In order to achieve this goal, the researchers relied on the descriptive approach in writing the theoretical aspect of the research by relying on foreign books and articles, research, letters and Arabic theses related to the research topic. As for the practical aspect, the researchers relied on financial data and personal interviews with specialists in Diyala General Company. The researchers concluded that the Green Kaizen technique plays a major role in reducing failed units by eliminating waste and loss of resources. This helps the economic unit to reduce the costs of failure and improve the quality of products. A set of necessary recommendations was presented that can help economic units reduce the costs of failure and improve the quality of products by using modern means and technology in industrial processes with the aim of reducing machine downtime and thus reducing waste and loss of resources.

The purpose of the current research is to study the effect of artificial intelligence practices represented by (expert systems, knowledge representation, automatic learning, and intelligent agent) in reducing the inconsistency of accounting information among a sample of employees in Islamic banks. The research was launched from an important issue to address the problem raised, which is (Is there an effect of artificial intelligence practices in reducing the inconsistency of accounting information among employees in Islamic banks in Baghdad?), and in order to address this problem, the research adopted the descriptive analytical approach by adopting the questionnaire tool as a tool to collect the necessary data about the target sample. On this basis, the opinions of (150) employees were taken, and (137) questionnaires were retrieved, of which (28) were damaged, and (109) were valid for analysis, which means that the response rate was (91.33%). To analyze the results of the research, the Excel program and the statistical package (SPSS.V.28) were adopted to analyze the results. The research came out with a set of results, the most important of which is that employees in Islamic banks have a great interest in adopting artificial intelligence practices in work in order to facilitate and to accomplish the tasks assigned to them accurately, clearly and quickly in order to ensure reducing the inconsistency of accounting information. Based on these results, the research recommended the need for Islamic banks to pay attention to adapting to the work environment and keeping pace with technological developments in adopting artificial intelligence as a tool to interpret and analyze the required results in order to ensure reducing the inconsistency of accounting information.

The aim of this study is to identify the requirements for applying downward accountability to improve the quality of agricultural extension services provided to farmers in Iraq. To achieve this goal, a framework consisting of 82 requirements was developed, distributed across 8 domains: ( a reference framework for accountability, an enabling environment and appropriate extension policies, the commitment and responsibility of extension management and farmers towards accountability, updates in the agricultural extension system, raising awareness of accountability and capacity building, transparency and building trust, interaction, dialogue, and the flow of information and data, and an effective monitoring and evaluation system within the agricultural extension framework. After assessing the validity and reliability of the instrument, a five-point Likert scale was used to measure the respondents’ agreement with the requirements, with values ranging from 1 to 5. The questionnaire was then administered to a random sample of individuals working in agricultural extension and agricultural organizations (senior management, middle management, executive management, and farmer leadership), comprising 395 respondents from the provinces of Nineveh, Salahaddin, Baghdad, Diyala, Babylon, Najaf, Maysan, and Al-Muthanna. The results indicated that the mean scores ranged between (4.09 - 4.67) with importance percentages ranging from (81.80% - 93.40%) and an overall average of (4.36) with an importance percentage of (87.20%). These results suggest a high level of agreement among the respondents on the requirements for applying downward accountability, and emphasize the need to adopt these requirements to ensure the accountability of agricultural extension service providers, thus improving the quality of services offered to farmers. The researchers recommend that these requirements be adopted by policymakers and decision-makers in the Ministry of Agriculture and the agricultural extension system, to implement downward accountability, enhance farmers’ participation in service evaluation processes, and involve them as active stakeholders in the improvement process through considering their opinions, feedback, and evaluations of services and their providers. This will lead to enhancing the quality of agricultural extension services, reforming agricultural extension systems provided to farmers, and achieving the goals of sustainable agricultural development in Iraq.

The research aims to evaluate the effectiveness of the internal control system for payment cards in Islamic banks by proposing and applying a survey list according to the COSO framework to identify shortcomings in the system, which contributes to achieving the objectives of the audit process. The research sample was Al-Tayf Islamic Bank for Investment and Finance as one of the Islamic banks operating in Iraq that issues electronic payment cards. The time limits of the research were the years (2021-2023). The research reached conclusions that the procedures of the internal control system applied in the bank do not cover all operations of the electronic payment department, and also that the risk management department does not identify and evaluate the risks surrounding the electronic payment activity.

This research aims to explain the role of resource consumption accounting for cost management to achieve the goals of the economic unit in achieving optimal exploitation of available resources and reducing cost by isolating and excluding unused energy, and providing appropriate information for making administrative decisions and in order to advance the industrial reality of economic units, enabling them to compete with other products as well as maintaining market share and gaining customer satisfaction. In addition, it is unable to apply the approved cost systems for those units and keep up with the developments taking place in the modern manufacturing environment. This is what led them to provide inaccurate information. In order to achieve the research objectives and test its hypotheses, the Wasit Textile and Knitting Factory - Sock Knitting Department was chosen as a place for research. When applying this technique, the researcher relied on the data obtained through field investigation. And personal interviews with supervisors and workers in the factory under study, as well as information about the cost system adopted in the factory, thus a set of conclusions were reached, the most important of which are: RCA technique are among the best modern technologies that seek to provide quaility and efficient products By excluding activities that do not add value to the product, thus leading to reducing the cost of the product, as well as identifying and measuring costs more appropriately and achieving cost savings by controlling formation costs, and the possibility of the role of resource consumption accounting in the factory under study to address the high costs of the product.

This research aims to demonstrate the impact of expert systems on environmental sustainability and its reflection on the quality of accounting information in industrial companies listed on the Iraq Stock Exchange. The research problem lies in the fact that the accounting information reported in financial statements is prepared by accountants in the finance departments of industrial companies. These departments often lack crucial information, including how to report on environmental sustainability, which negatively impacts the quality of financial information that helps users of these reports—investors and new creditors—make sound decisions. A questionnaire was designed and distributed to the accounting and finance staff in the finance departments of industrial companies listed on the Iraq Stock Exchange. The responses were analyzed using the SMART statistical software. Expert systems, which are considered artificial intelligence and knowledge-based technologies, are increasingly adopted in various sectors, including financial accounting and sustainable environmental management departments. In the context of environmental sustainability, expert systems can help improve resource utilization, reduce waste, and enhance decision-making processes by providing accurate, data-driven insights. Expert systems contribute to achieving better environmental outcomes by simplifying financial reporting processes and ensuring compliance with sustainability standards. On the accounting side, integrating expert systems improves the accuracy, transparency, and timeliness of financial reports, which in turn enhances the overall quality of accounting information. The study highlights the symbiotic relationship between expert systems, environmental sustainability efforts, and the quality of accounting information, indicating that their application can lead to more informed and responsible decision-making that benefits industrial companies and the environment more broadly.
The findings emphasize the importance of leveraging modern technologies to address environmental sustainability challenges while improving the integrity and quality of accounting information, thereby enhancing the quality of published financial reports and increasing stakeholder confidence.
Key recommendations include conducting workshops and training courses to develop the skills of employees in finance departments and divisions regarding the importance of expert systems, and leveraging digital transformation by using expert system tools in accounting measurement and reporting processes.

The research aims to analyze and develop the governmental accounting system in Iraq by employing of institutional theory and paying attention to the concept of preserving public money, keeping pace with modern developments in accounting practices and applying international standards for the public sector. The checklist was adopted as a main tool for the research through which the level of influence of institutional theory in developing the governmental accounting system was measured in one of the governmental units that applies the decentralized system, the study sample (National Center for Engineering Consultations). The results of the examination form were reinforced by a questionnaire prepared for the same purpose. The descriptive analytical approach was adopted in collecting, analyzing, and interpreting data using the SPSS V25 statistical program. The research reached a set of conclusions, the most important of which is that there is a statistically significant and significant correlation between institutional theory and the governmental accounting system in Iraq and areas of its development. There is also a statistically significant and significant correlation between institutional theory, public money conservation combined, and the governmental accounting system. Based on the conclusions, the research presented a set of recommendations, the most prominent of which are developing the general structure of the governmental accounting system, increasing the effectiveness of the internal and external control system, defining a common framework for exchanging experiences and information, and increasing compatibility between the governmental accounting system and international public sector accounting standards.

The research aims to shed light on a modern and evolving concept in the banking sector, namely strategic clusters represented by its dimensions (Collaborate, Competition, Organizational Procedures, Specialized Knowledge, Logistics Support, and Mobilizing governmental Support). It examines their relationship with enhancing Banking Processes Effectiveness which includes (creative process effectiveness, operational process effectiveness, and social interaction effectiveness) within the surveyed Iraqi private commercial banks. The research was applied in several banks (Bank of Baghdad, Middle East Iraqi Bank for Investment, Iraqi Investment Bank, Al-Ahli Iraqi Bank, Sumer Commercial Bank, Gulf Commercial Bank, Union Bank of Iraqi, Ashur International Investment Bank, Al-Mansour Investment Bank, and International Development Bank for Investment and Finance). The research adopted a descriptive-analytical approach utilizing a questionnaire as the primary tool for data collection from a sample of (356) officials across functional levels (Top Management, Middle Management, and Executive Management). The statistical program (SPSS) was used to calculate the (weighted arithmetic mean, standard deviation, coefficient of variation, Pearson correlation coefficient, and z-test). The research reached several findings, the most prominent of which was the existence of a strong positive correlation between strategic clusters and the effectiveness of banking Processes.

The study aims to focus on the Six Sigma technique in auditor products and services that approach the highest levels of quality and perfection at the lowest cost and in record time. The study problem can be defined by the following question: Will the use of Six Sigma principles and standards contribute to supporting the quality of auditor performance? The study problem resulted in two main hypotheses: the first: Is there a relationship between the quality of the auditor's performance and the principles of Six Sigma and its standards? The second hypothesis: Is there experience and qualifications for the auditor in auditing and studying financial data that contribute to the reliance on his reports by the beneficiary parties (the General Tax Authority)? The researcher used two study methods: the first is the inductive method in conducting a theoretical study of the study problem and its variables by reviewing relevant scientific literature as well as international and local standards, and the second is the analytical method used in the practical aspect of the study using personal interviews with auditors (offices and companies). The researcher reached the most important conclusions to prove the two hypotheses, as the Six Sigma technique is considered to reach the highest levels of quality at the lowest cost by identifying success factors using the necessary tools for improvement by following the five steps and diagnosing and treating deviations. The most important recommendations of the study were the necessity for the auditor to pay attention to the principles and standards of the six-dimensional diffraction technique in order to achieve the main goal of reducing the percentage of defects during monitoring and continuous improvement to reach the highest levels of satisfaction for the beneficiary parties through diversity, variation and independence.

The research aims to measure the income generated on the basis of installment sales for sales whose payment extends over more than one period of time and to record the accounting treatments necessary to recognize installment sales, according to "generally accepted and accepted accounting principles" and international accounting standards. In order to achieve the research objective, the Diwaniyah Municipality Directorate was selected to implement the research, and the data obtained by the researcher from the Diwaniyah Municipality Directorate related to land sales in installments for the years (2019-2022) were relied upon, and the reality of installment sales in the research sample was studied and how to record the accounting entries related to them. The researcher reached a set of conclusions and recommendations, and among the most prominent conclusions reached is that the unified accounting system for municipalities approved by the Diwaniyah Municipality Directorate did not take into account installment sales operations that the directorate adopts in land sales operations, in addition to the failure of the Diwaniyah Municipality Directorate to record the remaining amounts of land sales revenue that were paid in installments over three years as receivables. (Private sector debtors), and not showing them in the financial statements and accounting records, which led to the lack of honesty and fairness in presenting the financial statements of the directorate. One of the most important recommendations reached by the research is the necessity of updating the unified accounting system for municipalities and introducing the accounting restrictions proposed by the researchers.

The study seeks to apply the Regulatory Deferral Accounts standard to the Accounting Information Reliability, with a focus on improving the quality of financial reporting and enhancing transparency and credibility. It also aims to provide recommendations to companies for a more effective application of the standard, improve the quality of financial reporting and provide a framework that enhances transparency and credibility in financial statements. To provide accurate and reliable information that contributes to making strategic decisions based on accurate financial estimates. To enhance investor confidence and contribute to improving the performance of companies and increase investor confidence through more consistent financial reports. It focused on comparing the financial situation before and after the application of the standard and the study relied on the analysis of financial statements using a descriptive analytical approach to measure the application of the deferral Regulatory accounts standard.

The research seeks to know the level of development of some economic variables in Iraq, and to know the impact of these variables in reducing unemployment rates through the standard analysis method. In order to achieve the study’s goal, a specific period of time (2004-2021) was relied upon, and the (ARDL) model was also relied upon. Estimating the short-term relationship and measuring the limits of joint integration through (bounds testing) in the methodology of automatically distributed lag periods between the economic variables (exchange rate, monetary basis, gross domestic product, public expenditures) and (unemployment rate). Then, the long-term relationship is estimated through its parameters in the long run. The research assumes the existence of an impact at different levels of some economic variables on unemployment. The results of the study also showed the existence of a long-term relationship between the selected economic variables and the unemployment rate. The exchange rate, monetary basis and gross domestic product variables each had a negative impact on unemployment, while the public expenditures variable had a positive impact on the unemployment rate. The most important proposals were, the process of building a balanced economy that gradually moves away from dependence on oil resources and moves towards diversifying the production base to meet the needs of domestic and external demand can only be achieved through a transition to a market economy.

This study aimed to determine the evaluation of the impact of strategic planning on the effectiveness of the organization at the University of Baghdad. The article followed a descriptive approach based on references and theoretical studies. A questionnaire was designed to survey the opinion of 382 students, which is more than 80,000 students. Then, the statistical analysis of the outputs of the statistical survey of students' responses was carried out and it was concluded that strategic planning has a clear and positive impact on the quality of education, scientific research, and the effectiveness of the organization. However, the impact was less clear on the community reputation and impact on society.

The current research aims to test the impact of transformational leadership with its dimensions represented by (ideal influence, inspirational motivation, intellectual stimulation, individual consideration), on sustainable performance with its dimensions represented by (economic performance, social performance, environmental performance). The Central Bank of Iraq was chosen as the field for this research. The research problem was summarized in the main question: "Is there an impact of transformational leadership on sustainable performance?" in the Central Bank of Iraq. The sample represented the research community, which is ((52 leaders who are at the decision-making level and in administrative positions who hold the position of (General Manager and Director of the Center, General Manager of the Branch, Directors of the Directorate, Director of the Office, and Directors of Departments directly linked to the Governorate) and their assistants. In order to achieve the research goal, the researcher adopted a comprehensive survey and a descriptive analytical approach, as she used the questionnaire as a main tool to collect data related to the practical aspect, in addition to conducting interviews with members of the research sample. The data were analyzed and hypotheses were tested using statistical programs represented by (SPSS) and ((AMOS) to analyze the data. The results showed that there is Transformational leadership has a significant impact on sustainable performance. The researcher recommended that the Central Bank of Iraq continue to offer cash financing initiatives, as they contribute to driving economic development, improving services provided to the community, reducing unemployment, and opening up opportunities to support youth in establishing development projects, which is reflected in the bank's sustainable performance.

The research aims to study the impact of public spending on foreign reserves to find answers to the main questions of the research, which are the extent to which foreign reserves are affected in light of the growth of uncontrolled public spending and whether this impact is positive or negative. To achieve this goal, the researchers used the analytical method and employed regression coefficients to show the extent to which foreign reserves are affected by the level of public spending during the research period using the EViews program for quantitative analysis. The research reached results showing that public spending has a positive impact on foreign reserves.

The primary aim of this research is to demonstrate the impact of applying the Value Stream Mapping (VSM) technique alongside the value chain approach on reducing the costs associated with poor quality. This reduction directly contributes to lowering the production costs of liquid acid batteries while improving their quality, thereby achieving greater customer satisfaction. Such improvements enhance the company’s competitive advantage and increase its market share. By utilizing these techniques, which specifically target the reduction of poor-quality costs, the study reached several important conclusions. Notably, the use of automated operating equipment was found to reduce material wastage costs caused by frequent power interruptions during battery production. The research also provides key recommendations, chief among them being that the company under study should adopt the Value Stream Mapping technique and value chain approach to effectively reduce costs related to poor quality.

This study primarily seeks to explore the key challenges encountered in the implementation of electronic banking marketing, as perceived by the management of banks operating in Nasiriyah. To address this objective, the researcher employed a descriptive-analytical methodology, deemed appropriate for analyzing and interpreting the data required. A structured questionnaire comprising 25 items was developed and distributed to a targeted sample of bank branches selected for the field investigation. These included the Agricultural Cooperative Bank, the Real Estate Bank, the Iraqi Trade Bank, the International Development Bank, and the Iraqi Union Bank, all located within the city of Nasiriyah, the collected data were systematically coded and analyzed using the Statistical Package for the Social Sciences (SPSS). The study, through both its theoretical framework and empirical analysis, yielded several findings—chief among them is the recognition that electronic banking marketing plays a strategic role in promoting banking services and products to clients. This function significantly supports the enhancement of market share and ensures the institution’s competitiveness and sustainability in the banking sector. Based on these findings, the research recommends a stronger institutional focus on banking marketing functions, emphasizing their critical importance in fostering awareness and acceptance of electronic banking practices among customers, and thus facilitating the broader adoption of electronic banking systems.

Islamic sukuk are crucial instruments in Islamic finance, helping diversify capital sources. However, they still face challenges regarding Sharia compliance and alignment with regulatory frameworks. This study aims to analyze the Sharia compliance in sukuk structuring based on AAOIFI Standard No. 17 and compare it with the regulatory framework in Saudi Arabia. Using a comparative analytical approach, the study reviews relevant literature, analyzes regulatory texts, and compares their application in the Saudi market. The findings reveal that there are commonalities between the AAOIFI standard and the regulations governing sukuk in Saudi Arabia, such as the real ownership of assets and the need for ongoing Sharia supervision throughout the sukuk process. However, there are gaps in procedures related to trading aspects and other elements. Based on these results, the study recommends the swift development of a specific law or regulation that clearly outlines the issuance stages and creates monitoring mechanisms that evolve with sukuk developments. This would improve transparency and enhance trust among sukuk investors in the Saudi market. Additionally, the study suggests creating mandatory guides and application manuals, including standardized templates for Sharia audit reports, post-issuance disclosure requirements, and mechanisms for handling deviations.

This research aims to evaluate the effectiveness of the internal control system in the economic unit under study in light of the updated enterprise risk management (ERM) framework , The research responds to the rapid developments in business environments and the growing need to adopt a risk-based approach to enhance the efficiency and reliability of internal control system , The research reviews the modern components and principles of enterprise risk management , including governance , strategic , alignment , and performance monitoring , and their role in supporting and enhancing the effectiveness of internal control system , A systematic analysis of practical practices , cases studies , and regulatory guidelines is employed to identify weakness and shortcomings in the internal control system , assess the level of compliance , and provide recommendations that contribute to improving the integration of the internal control system with the updated ERM framework , one of the key findings is that the updated ERM (2017) framework is a comprehensive model for internal control processes focusing on interactive information exchange and strategy development through risk monitoring and opportunity exploitation to achieve objectives , the researchers recommend that the ready-made men’s clothing factory adopt the proposed model for applying the modern internal control concepts of the ERM framework in goal-setting , risk assessment , and the development of effective risk management strategies .

This research aims to highlight the role of lean manufacturing in supporting competitive sustainability through the application of cleaner production principles, via a case study conducted at Al-Diwaniya Dairy Factory. The industrial sector faces increasing challenges related to rising production costs, resource wastage, and environmental pressures, which compel organizations to seek more efficient and sustainable production methods. A descriptive-analytical methodology was adopted, utilizing data collection tools such as questionnaires and direct interviews with a sample of factory employees, including administrative and technical levels. Statistical analysis was employed to test hypotheses and measure the relationship between lean manufacturing dimensions (such as waste reduction, continuous improvement, and just-in-time production) and cleaner production principles (including resource efficiency, emission reduction, and waste management), and their impact on enhancing the factory’s competitive sustainability. The results revealed a statistically significant correlation between the application of lean manufacturing principles and improvements in environmental and operational performance indicators, which in turn strengthened the factory’s competitive advantage. The study also demonstrated that the integration of lean manufacturing and cleaner production contributes to cost reduction, increased resource efficiency, and a balanced achievement of economic and environmental objectives.

The Federal Board of Supreme Audit is a supreme oversight body that seeks to ensure the proper use of public funds and achieve efficiency and transparency in spending. Its role is particularly prominent in light of the implementation of administrative decentralization, which has granted governorates broader powers in managing financial resources and making decisions. This balance is achieved by creating a balance between the financial independence of local units and the oversight of the central government, as the Board's oversight is a complementary element to ensuring the success of administrative decentralization.
The research aims to enhance the role of the Federal Board of Supreme Audit in auditing and overseeing local administrative units under administrative decentralization and to highlight the confusion and shortcomings in the preparation and implementation of local budgets. To achieve the research objective, the Diwaniyah Governorate was selected for the research. Data obtained from the Diwaniyah Governorate and the delinking departments for the year 2023 were relied upon. The researcher followed two scientific approaches: the descriptive analytical approach in the theoretical aspect and the inductive approach in the practical aspect of the research. The researcher reached a set of conclusions and recommendations. Among the most prominent conclusions he reached were the weakness and complexity of the organizational structure of the governorate's financial and administrative department, the lack of clarity in roles and responsibilities, and the administrative levels that do not meet the department's needs to achieve its financial and administrative objectives.
One of the most important recommendations reached by the research is to update and develop the organizational structure of the governorate's financial and administrative department, as this helps improve operational efficiency, enhance coordination between departments, and effectively achieve strategic objectives. This is achieved by reviewing tasks and responsibilities, analyzing how financial and administrative processes are implemented to identify any duplication or redundancy, and clearly distributing roles and responsibilities to avoid conflict and duplication.

Predicting financial failure is a modern topic in financial management. It serves as an early warning to detect future failures, and thus avoid them by taking the necessary actions by decision-makers.
The current research aims to highlight the most important modern techniques that banks can use to detect the likelihood of their financial failure in the future. To achieve this goal, the Random Forest algorithm were used as one of the most important modern techniques based on artificial intelligence, along with a number of traditional models. The Sherrord (1987), Kida (1981), and Zmijewsk (1984) models were used, and then a comparison was made between the traditional and modern methods to diagnose which of the two methods provides more accurate information in judging the continuity of banks, as well as studying the actual reality of the last two years of the banks under investigation.
The research community represents all banks operating in the Iraqi banking sector. The research sample included two private Iraqi banks that were selected based on their continued operation during the research period, which included ten years, starting from (2013) until (2022). The data were obtained by using the financial reports published by the banks in the research sample, in addition to the Iraq Stock Exchange website.The research employed a deductive approach for the theoretical framework and an applied approach for the practical application. After data collection, the researcher processed and prepared the data for use in traditional prediction models. These models were then used as inputs for the Random Forest and Nearest Neighbor algorithms. Several computer programs were utilized, including Microsoft Excel for data entry and Python for writing the algorithms and extracting their results.
The research reached a number of conclusions, the most important of which is that the use of AI-based prediction techniques, represented by the random forest algorithm, provides more accurate and reliable predictions that help in judging the ability of banks to continue operating compared to other traditional techniques.

This study aims to forecast tax revenues by employing the Long Short-Term Memory (LSTM) network method through building a predictive model capable of improving the accuracy of future tax revenue estimates. Such forecasting is of great importance in supporting financial stability and enhancing the efficiency of public budget preparation, particularly in light of economic fluctuations and the instability of some other sovereign resources. The study adopts descriptive–analytical and quantitative approaches by utilizing tax revenue data issued by the General Commission for Taxes for the period (2003–2025) and employing them to forecast revenues for the years (2026–2030). The MATLAB program was used to build the model by dividing the data into training and testing sets. A set of statistical accuracy indicators was applied to evaluate the model’s performance, including Mean Squared Error (MSE), Mean Absolute Error (MAE), Mean Absolute Percentage Error (MAPE), in addition to the correlation coefficient between actual and estimated values. The results indicate that the LSTM model achieved a high level of predictive accuracy, as it recorded the lowest error indicator values along with a very high correlation coefficient, reflecting its efficiency in representing the temporal behavior of tax revenues. Moreover, the future forecasts for the years (2026–2030) using the LSTM method suggest that the tax system is moving toward a phase of relative stability.