Accounting Commons^™

The Sustainable Balanced Scorecard And Its Role In Performance Measurement And Evaluation To Achieve A Sustainable Competitive Advantage: A Case Study At Baghdad Soft Drinks Company, Amer Mansoor Hasoon, Basima Naser Hossein

Muthanna Journal of Administrative and Economics Sciences

The purpose of this research is achieving the Sustainable Balanced Scorecard (S.B.S.C) (financial and non-financial) in the measurement and evaluation of the performance for having a sustainable competitive advantage in Baghdad Soft Drinks Company in Iraq. In the research method in the theoretical part, the method used is deductive and then in the practical part in the company (the object of the research) is used by inductive method to realize the research objectives. It applies for the financial statements for 2023, 2024 and 2025. The previous data of the financial department of the company (accounting formulas subject) were merged and …

Measuring The Relationship Between Health Spending And Economic Growth In Iran Using The Ardl Methodology For The Period 2000 - 2024, Basima Nyaz Mohsin Al Mohammed

Muthanna Journal of Administrative and Economics Sciences

This study aims to measure and analyze the relationship between health spending and inflation and their impact on economic growth in Iran using the ARDL distributed autoregressive slowdown model for the period 2000 – 2024, describing health spending as one of the components of investment in human capital due to its role in improving the health of the population and raising the productivity and efficiency of the workforce, while inflation represents one of the macroeconomic variables that affect economic activity and the ability of individuals and institutions to spend Investment, as health spending represents an independent variable and inflation is …

The Impact Of Digital Transformation On The Advancement Of Functional Intelligence: An Analytical Study At The Ministry Of Labor And Social Affairs – Department Of Retirement And Social Security For Workers, Arwa Ahmed Abdel-Wahab

Muthanna Journal of Administrative and Economics Sciences

The substantial magnitude of digital transformation and the manner in which its operations are conducted necessitate a high level of attention and careful consideration prior to organizational implementation. Accordingly, this study was initiated to investigate the main and underlying challenges associated with the digital transformation process. The present research examines the impact of digital transformation on intellectual staffing among employees. It also seeks to determine the extent to which digital transformation affects job performance. To achieve the research objectives, a questionnaire was employed as one of the primary data collection instruments. The questionnaire consisted of three axes. The first axis …

The Impact Of Earnings Quality On Firm Value: The Mediating Role Of The Cost Of Capital, Mostafa Abd Alhussen Ali, Ahmed Jamal Kadhim, Ali Abdulamer Kadhim

Muthanna Journal of Administrative and Economics Sciences

The effect of earnings quality on firm value is examined and whether the cost of capital is a mechanism that provides economic linkages between earnings quality and corporate valuation is tested.
The study uses archival panel data for 40 non-financial companies, which are listed on the Iraq Stock Exchange, in the four sectors of industry, hotels and tourism, agriculture, and telecommunication. The performance-matched discretionary accrual is used as the measure of earnings quality, Tobin's Q as a measure of firm value and the weighted average cost of capital (WACC) as a measure of cost of capital. The hypotheses are tested …

Human Capital Quality, Innovation And Economic Growth In Emerging Economies, Sajjad Karim Al-Juthaier

Muthanna Journal of Administrative and Economics Sciences

Objective: This study aims to uncover the long-term relationship and dynamics between local innovation, economic growth, and human capital quality in emerging markets and developing economies.
Methodology: The study employed Panel Distributed Lag Autoregressive (ARDL) and Nonlinear Autoregressive (NARDL) model frameworks for data analysis. The Human Capital Quality Index (HCQI) was developed over time (from 2015 to the present) for 52 countries, demonstrating a long-term and short-term asymmetric cointegration relationship between these data, exhibiting both symmetrical and asymmetrical patterns across different periods and within their respective sample intervals.
Results: The results revealed explanatory threshold effects, indicating that the optimization benefits …

Examining The Role Of Digital Data In Supporting Financial Inclusion Through Fintech Services In Banks, Mohammed Sadiq Hlail Dhuwayhi, Alaa Nadim Odeh Attia, Dhulfiqar Hameed Abed Jaber

Muthanna Journal of Administrative and Economics Sciences

This paper attempts to explore the connection between the investment in digital data and the practice of financial inclusion through financial technology (FinTech) services in banks. The study applied a descriptive-analytic design and collected data using a questionnaire to a sample of employee of banking-sector. Statistical analysis has provided statistical significance regarding the positive relationship between the use of digital data and FinTech services, on the one hand, and the level of financial inclusion, on the other. It was also revealed that the quality of digital information and its integration with technological services can increase the availability of financial services …

Unraveling The Connectedness Between Non-Fungible Tokens, Decentralized Finance, And Green Assets During Turbulent Times, Rija Anwar, Syed Ali Raza

Business Review

Green assets during the Bitcoin plummet-2018, COVID-2019, worldwide decline in oil demand-2020, and the Russia-Ukraine Conflict. The quantile connectedness approach, combined with the extreme tail of distribution technique (Ando et al., 2021), has been employed. According to static quantile connectedness, NFTs and DeFi assets perform the role of spillover transmitters; in contrast, green assets receive spillovers across three distinctive market settings. Additionally, the dynamic time-varying net directional connectedness estimates reveal that during normal market condition, the connectedness degree between NFTs, DeFi assets, and green assets remains low relative to extreme events at different point in time. Moreover, it provides valuable …

The Efficient Market Hypothesis In Youth Entrepreneurship: Understanding, Application, And Contextual Factors — A Systematic Literature Review, Omari Khalifa Mbura Prof,, Binto M. Binto

Business Management Review

This systematic literature review explores how youth entrepreneurs understand and apply the Efficient Market Hypothesis (EMH) in their decision-making, and examines the contextual factors influencing the decision-making nexus. Guided by a post-positivist framework, the review synthesises extant literature across youth entrepreneurship, finance, and digital strategy to map emerging themes and identify knowledge gaps. It covered a sample of 38 peer-reviewed articles, selected in accordance with the PRISMA guidelines. Findings of the systematic literature review show that youth entrepreneurs' engagement with EMH is largely experiential and indirect, influenced by digital literacy, social learning, and the realities of rapidly changing market environments. …

Interpretive Flexibility And The Social Construction Of Generative Ai In Education: A Scot Analysis, Elham Mousavidin, Sujin K. Horwitz

Southwestern Business Administration Journal

The rapid rise of generative artificial intelligence (GenAI) tools has intensified discussions about their role in education. This study uses the Social Construction of Technology (SCOT) framework to explore how educational stakeholders interpret GenAI and how these interpretations influence its development and adoption. Through an interpretive literature review of research published between 2021 and 2025, we examine stakeholder perspectives using SCOT constructs, including relevant social groups, interpretive flexibility, technological frames, and controversies. Results identify three main interpretive tensions shaping current debates: transformational force versus transactional tool, cognitive augmentation versus cognitive atrophy, and digital empowerment versus digital enslavement. These tensions show …

People Orientation And Thing Orientation In Business Majors: Implications For Assessing The Impacts Of Cross-Functional Business Program Curricula, Todd J. Hostager, David A. Christopher, Kristy J. Lauver, Christopher Knowles

International Journal for Business Education

Background/Introduction/Purpose:  Prior research documented significant differences in people orientation and thing orientation (PTO) based on type of major and sex.  This study examines a set of measures for helping business programs to assess whether they are producing graduates equipped to consider both people and things when making decisions, regardless of their major or sex.

Methods/Design:  Students in a strategic management capstone course spent a single 75-minute session responding to a brief new venture pitch by identifying what types of additional information they would need to decide whether to invest in the business.  Three Likert-scaled options gauged the extent to participant …

The Role Of Generative Ai In Secondary School Business Education: Insights From Teachers’ Perceptions, Leonard Busuttil, Emanuel Mizzi

International Journal for Business Education

Background/Introduction/Purpose: Generative artificial intelligence (GenAI) has entered classrooms more quickly than the evidence base needed to guide its use, and that evidence base remains concentrated in higher education. Comparatively little is known about secondary school business education, a curricular area that brings together accounting, business studies, economics, financial literacy, marketing, and retail, and in which teachers move between subjects whose epistemological and procedural demands differ considerably. Existing studies also tend to treat business education as a single homogeneous domain, or to examine one of its subjects in isolation. This study addresses that gap by examining how secondary school business education …

The Role Of Financial Decision-Making Methods In Achieving Financial Performance, Kifah Sami Hussein

Muthanna Journal of Administrative and Economics Sciences

This research provides a comprehensive study of the role of financial decision-making methods in improving the financial performance of organizations, focusing on the strategic importance of various financial tools in supporting the process. The study aims to explore how the quality of financial decisions affects key performance indicators of organizations, highlighting the positive relationship between effective financial decision-making and achieving optimal financial results. The research also addresses the various factors that influence the effectiveness of financial decisions, including analytical tools, predictive models, and high-quality accounting information.
The research methodology relies on integrating quantitative and qualitative methods in a comprehensive manner, …

The Role Of Financial Inclusion In The Quality Of Financial Decisions: A Descriptive And Analytical Study Of A Sample Of Startups In Iraq, Inam Abass Hamidi

Muthanna Journal of Administrative and Economics Sciences

This research examines the role of financial inclusion in improving the quality of financial decisions for individuals and institutions in emerging and developing economies. The research focuses on how the availability of accessible formal financial services enhances the ability to make informed and rational financial decisions. The scope of the study includes examining the relationship between access to formal financial services and positive financial behavior, as the literature shows that individuals with higher levels of financial inclusion are more likely to engage in positive financial behaviors such as regular saving and responsible investing (Musa et al., 2025).  The research aims …

Analyst Visibility And Earnings Forecast Quality, Qiang Cheng, Tian Deng, Sterling Huang, An-Ping Lin

Research Collection School Of Accountancy

This study examines how a reduction in analysts’ visibility, resulting from brokerages’ switch to anonymous forecasts on Eikon, affects earnings forecast quality. Using a difference-in-differences design, we find that treatment analysts respond by issuing more accurate forecasts in the post-anonymization period. Treatment analysts who improve forecast quality the most can sustain visibility, as reflected in their coverage by the financial media, enhance their likelihood of being voted as star analysts, and induce greater client trading. These results are consistent with analysts’ incentives to offset the reduced visibility so as to advance their careers and increase trading commissions for their brokerages. …

Human Capital Disclosure And Labor Market Outcomes: Evidence From Regulation S-K, Jung Ho Choi, Dan Li, Daniele Macciocchi

Research Collection School Of Accountancy

We examine the labor market consequences of the 2020 Regulation S-K requiring human capital disclosure in 10K filings. Using large-sample job-level data and a Generative Large Language Model (GLLM), we observe that public firms subject to the regulation increase their disclosure of diversity, equity, and inclusion (DEI) information in job postings relative to a matched sample of large private firms. The increase in job-posting disclosure is more pronounced among firms facing greater external pressure to increase their workforce diversity. These findings suggest a shift in demand for diverse candidates by public firms following the regulation. Yet, consistent with short-term inelastic …

The Influence Of Budgeting And Financial Reporting On Financial Accountability In Religious Organisations: Evidence From Selected Churches In Tanzania, Plasidi Marcel Bayno, Helena Thomas Haule

Business Management Review

Budgeting processes and financial reporting are widely recognised mechanisms for enhancing financial accountability, yet empirical evidence on how these mechanisms influence financial accountability within faith-based non-profit organisations remains limited. Guided by Stewardship Theory and Stakeholder Theory, this study examines the influence of budgeting processes and financial reporting on financial accountability in religious organisations. Using a deductive approach, empirical data were collected from 173 Catholic and Lutheran parishes in Dar es Salaam, Tanzania, yielding a total of 471 valid responses aggregated at the parish level for analysis using Partial Least Square Equation Modeling (PLS-SEM). The findings reveal that both budgeting processes …

The Effect Of External Auditors’ Competence And Independence On The Cost-Saving Of Audit Recommendations: Evidence From Tanzanian Local Government Authorities, Lenatusi Leonard L. Munyangabi, Henry Zeno Chalu, Keregero M. Chirongo

Business Management Review

This study examined the effect of external auditors’ competence and independence on the cost-saving of audit recommendations among Tanzanian Local Government Authorities (LGAs). Persistent non-implementation of audit recommendations in developing countries raises concerns regarding the extent to which audit reports contribute to fiscal prudence and resource efficiency. Grounded in the Theory of Inspired Confidence and Stewardship Theory, the study hypothesized that competent and independent auditors enhance the cost-saving potential of audit recommendations. A descriptive-explanatory design was employed, involving 345 respondents drawn from 126 selected LGAs. Data was collected using structured questionnaires and analyzed through multiple regression analysis. Both independent variables …

"Why Do Students Save Less?" A Study Of The Determinants Of Saving Intentions And Behaviours Among Undergraduate Students, Rna Hamza Ahmed Eissa, Chi Hau Tan, Ben Hou

International Journal of Management, Finance and Accounting

Despite the issue of low savings being a serious concern, limited research has been conducted on students’ saving behaviour in Malaysia, especially when it comes to private universities. This research focuses on examining factors that affect saving behaviour among undergraduate students at a private university in Malaysia, in reference to the Theory of Planned Behaviour. A mixed-method design was applied. Quantitative research was conducted, in which 122 valid responses were collected via an online survey and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). In addition, qualitative research with 11 respondents was conducted, and the data were analysed using …

Scrolling, Following, Deciding: The Hidden Power Of Digital Influence On Wise Financial Decision, Nur Fatihah Muhamad Irwan, Wan Rasyidah Wan Nawang

International Journal of Management, Finance and Accounting

The effect of social media and digital influencers on financial behaviours has been well documented, but there is yet any solid evidence of their role in driving wise financial decision-making among Malaysians in particular. This study hence sets out to examine the impact of social media engagement and parasocial interaction in shaping financial attitudes, and the influence of financial attitude, subjective norms, and perceived behavioural control on the intention to practice wise financial decision-making. The mediating role of financial attitude was also studied, specifically in the link between social media engagement, parasocial interaction, and intention. A total of 250 Malaysian …

Impact Of Environmental, Social, And Governance (Esg) Practices On The Stability And Profitability Of Financial Institutions In Malaysia, Sharifah Najihah Syed Ishar, Sharifah Fairuz Syed Mohamad, Nurul Sima Mohamad Shariff, Mazlynda Md Yusuf

International Journal of Management, Finance and Accounting

This study examines how Environmental, Social, and Governance (ESG) activities affect the stability and profitability of Malaysian financial institutions, in light of the country's growing emphasis on sustainable finance. Using annual data from 2014 to 2024, the study focuses on three main objectives: assessing whether stronger ESG practices enhance financial stability, identifying the most influential ESG pillar among environmental, social, and governance components, and evaluating whether ESG performance affects profitability. This study employs random-effects panel regression with robust standard errors, yielding empirical evidence relevant to Malaysia’s dual banking landscape. The results show that stronger ESG performance raises the stability of …