Accounting Commons^™

The Impact Of Generative Ai Applications On Employees’ Perceived Job Security: A Field Study In Knowledge-Intensive Organizations In Iraq, Hayder Ibrahim Hassoon

Muthanna Journal of Administrative and Economics Sciences

This study examines the impact of generative artificial intelligence (GenAI) applications on employees’ perceived job security within knowledge-intensive organizations in Iraq. A quantitative, descriptive–analytical field design was employed. Data were collected through a five-point Likert-scale questionnaire administered to a stratified random sample of 420 employees from four organizations: Zain Iraq, Asiacell, Korek, and Rafidain Bank. The independent variable was operationalized through three dimensions: intensity of daily GenAI use, the impact of automation and job redesign, and organizational governance of GenAI use. The dependent variable was employees’ perceived job security. Reliability and construct validity supported the instrument’s adequacy for analysis, with …

The Impact Of Using Block Chain Technology On The Quality Of Financial Statements Of Economic Units, Hussein Abdul Mohsen Kazem

Muthanna Journal of Administrative and Economics Sciences

The current research aims to identify the concept of Block Chain technology, its characteristics and mechanism of action, and to clarify the nature of the quality of financial statements in economic units, as well as to show the extent of the impact of the use of Block Chain technology on the quality of financial statements in economic units, as the research problem crystallized in the extent of the reflection of the use of Block Chain technology on the quality of financial statements of economic units, and the study adopted the (descriptive analytical) approach in presenting the theoretical frameworks and then …

Measuring And Analysing The Impact Of The Construction Sector On Per Capita Real Gdp In Iraq For The Period 2000–2024, Haider Abd Radhi

Muthanna Journal of Administrative and Economics Sciences

This study examines the extent to which the construction sector contributes to the national economy, specifically through its contribution to gross domestic product (GDP) at constant prices and per capita GDP. as this sector, which constitutes a significant part of the national economy in Iraq, aims to achieve an increase in GDP and per capita GDP and to achieve economic growth through the development of infrastructure in Iraq. Standard methods were used to measure the impact of the construction sector (the independent variable) on per capita real GDP (the dependent variable) during the period from 2000 to 2024, using the …

Consumer Behavior In The Social Media Ecosystem: A Scoping Review Of Influential Factors, Huda Fadhil Gatea

Muthanna Journal of Administrative and Economics Sciences

The rapid expansion of social media has fundamentally transformed the ways consumers search for information, interact with brands, and make purchasing decisions. This study provides a structured synthesis of the literature on consumer behavior in the social media ecosystem using a Scoping Review approach aligned with the PRISMA-ScR framework. The review aimed to map the main research streams, identify dominant thematic categories, and clarify the conceptual directions shaping this field. A total of 31 studies published between 2011 and 2025 were included in the final review following a multi-stage screening process involving identification, screening, eligibility assessment, and final inclusion. The …

Theory Of Constraints And Its Role In Cost Rationalization, Ayad Raheem Jalfan, Abdulmohsin A. Jaber, Oday Jabbar Abed, Haidar Thajel Jawad

Muthanna Journal of Administrative and Economics Sciences

The current research aims to demonstrate the epistemological foundations for applying the Theory of Constraints and its role in cost optimization within the economic unit under study. To achieve the research objectives, a case study was conducted in one of the formations of the Ministry of Industry and Minerals – the General Company for Rubber and Tire Industries – Babylon Tire Factory – Al-Raklim Plant. The research adopted the descriptive and analytical method. In addition, a questionnaire was used as the primary tool for collecting data from the economic unit – the research unit. (100) questionnaires were distributed, and (80) …

The Impact Of External Pressures And Regional Tensions On The Iraqi General Budget: An Econometric Analysis For The Period (2004 – 2025), Iqbal Hashem Al Laamy, Sohaila Abdul Zahra Al-Hujaimi

Muthanna Journal of Administrative and Economics Sciences

More than 90% of Iraq’s government revenue comes from oil, which leaves the general budget structurally exposed to whatever happens outside its borders. This study asks how three types of external pressure — oil price volatility, disruptions in international financial transfers, and geopolitical uncertainty — actually reach the Iraqi budget, and over 2004Q1–2025Q3, a span covering three full cycles of external stress. To trace these channels separately, the study uses a Structural Vector Autoregression (S-VAR) model estimated on quarterly data via equation-by-equation OLS, with lower-triangular restrictions from economic theory identifying the structural shocks. The oil price channel is measured directly; …

Financial Behavior As A Mediating Variable Between Artificial Intelligence Applications And The Enhancement Of Financial Inclusion: An Analytical Study Of The Opinions Of A Sample Of Customers Of The Trade Bank Of Iraq (Tbi) In Al-Muthanna Governorate, Alaa Hussein Lrhayim, Kamal Kadhim Al-Hassani

Muthanna Journal of Administrative and Economics Sciences

This analytical study aims to explain the nature of the relationship between Artificial Intelligence (AI) and the enhancement of Financial Inclusion through examining the mediating role of Financial Behavior. The study was conducted on a sample of customers of the Trade Bank of Iraq (TBI) in Al-Muthanna Governorate. A structured questionnaire was designed to measure the main research variables, namely Artificial Intelligence, Financial Behavior, and the level of Financial Inclusion. The research gap stems from the limited ability of previous studies to explain how Artificial Intelligence can contribute to enhancing Financial Inclusion, as most studies have examined this relationship directly …

Integrating Green Target Costing & Time-Driven Activity-Based Costing Techniques Under Artificial Intelligence, Mohammed Sameer Deherieb Al Robaaiy, Zahraa Falah Jali

Muthanna Journal of Administrative and Economics Sciences

This research aims to study the impact of integrating green target costing and time-directed activity-based costing (TD-ABC) techniques in light of artificial intelligence applications. The goal is to improve the accuracy and efficiency of cost management and achieve environmental sustainability at the General Company for Light Industries/Ishtar Factory. The research relied on actual data for a 15-cubic-foot refrigerator. Traditional costs and the company’s actual selling price were analyzed and compared with the green target cost, calculated based on the green target selling price and green profit margin. The TD-ABC method was applied to calculate the cost per minute for each …

Customer Experience Of Banking Service And Its Impact On Achieving Competitive Advantage Applied Study In A Sample Of Banks Operating In Al-Muthanna Governorate, Ahmed Mankhi Gshayyish, Rajaa Ali Hassan

Muthanna Journal of Administrative and Economics Sciences

With the help of advances in information technology and intensifyingcompetition on financial markets, gaining competitive advantage in the banking sector is no longer price or quality of product dependent, but rather relies on managing customer experience in all its facets and associated touchpoints. The" customer experience embodies an organic model for the customers perception and memories integrated which serve to improve the bank's image and superiority of its competitive position. In the light of the above, this research is also based on investigating customer experience in operating public banks and clarifying its impact on achieving competitive advantage by exploring the …

The Integration Of Artificial Intelligence And Blockchain Technologies And Its Impact On Enhancing Financial Decisions In Banking Institutions, Haibat Hassan Habish, Abduljabbar Alwan Jabr, Ali Saad Mohammed

Muthanna Journal of Administrative and Economics Sciences

The purpose of the research is to examine how the issue of applying Artificial Intelligence (AI) and Blockchain (BC) technologies could be exploited to improve the quality and transparency of financial decisions in the banking sector in Iraq. Descriptive-analytical approach was adopted and data were gathered using a questionnaire and by conducting face-to-face interview (250) with managers, departmental heads and accountants of (15) Iraqi banks listed in the Iraq Stock Exchange. All data were represented by means of the SPSS V.22 and validity and reliability were verified with the help of the regression test and the alpha coefficient of Cronbach. …

Smart Financial Management Governance Based On Auditing As A Constitutional Mechanism For Accountability Of Algorithmic Authority, Ahmed Abdul Mahmood Al-Janabi, Yasser Saad Znad, Mohammed Salman Nima

Muthanna Journal of Administrative and Economics Sciences

This research examines the structural transformations brought about by the increasing use of algorithms and intelligent systems in financial management. These transformations extend beyond simply improving operational efficiency; they reshape the logic of decision-making and the distribution of power within organizations. The research is based on the premise that intelligent financial management generates a new form of algorithmic power, exercised through relatively closed computational models. This limits the interpretability and accountability of financial decisions within traditional governance frameworks. Furthermore, the research seeks to reframe the audit function from a regressive, compliance-based oversight role to a constitutional mechanism capable of holding …

The Role Of Agile Human Resources In Enhancing Job Performance: An Exploratory Study Of The Opinions Of A Sample Of Human Resources In The Traffic Directorate Of Sulaymaniyah Governorate, Wafaa Salman Ibrahim, James Yohana Odeesh

Muthanna Journal of Administrative and Economics Sciences

Many organizations face challenges related to poor job performance resulting from difficulty adapting to rapid changes in the work environment. This necessitates the adoption of modern management approaches capable of enhancing human resource efficiency and improving performance levels. Agile human resources is one of the most important of these approaches that contributes to enhancing job performance. Based on this, this research seeks to identify the role of lean human resources as an independent variable in enhancing job performance as a dependent variable in the Sulaimaniyah Governorate Traffic Directorate. The research relied on a questionnaire as a data collection tool, consisting …

The Role Of Green Accounting In Achieving Sustainable Development Through The Quality Of Accounting Information: An Empirical Study Of Iraqi Industrial Companies, Ahmed Neamah Abed, Anmar Adnan Khudhair, Farqad Mohammed Bakr Al Saadi

Muthanna Journal of Administrative and Economics Sciences

The goal of this study is to highlight the role of green accounting, both direct and indirect, via the quality of accounting information, in achieving sustainable development goals in industrial companies in Iraq. The methodology was done based on data obtained in 2026 through a questionnaire sent to a random sample of 110 employees (accountants, heads of finance departments, finance managers and internal auditors) in industrial companies listed on the Iraq Stock Exchange. Structural equation modelling (SEM) was used to test the hypotheses and pathways by applying AMOS software. Furthermore, the results indicated that the green accounting is positively and …

Analyzing The Relationship Between Ai-Enhanced Accounting Disclosure And Financial Reporting Quality: Digital Transparency As A Mediating Variable, Mawj Abbas Jasim Al-Hchaimi, Hasan Talib Hashim, Mohammed Adhab Jassim

Muthanna Journal of Administrative and Economics Sciences

The current research aims to study the relationship between AI-enhanced accounting disclosure and the quality of financial reports in the Iraqi banking sector, while also examining the role of digital transparency as a mediating variable in explaining this relationship. The research was conducted on a sample of 180 financial managers, accountants, internal auditors, and IT specialists from three Iraqi banks: Bank of Baghdad, Al-Rasheed Bank, and the Commercial Bank of Iraq. The research employed a descriptive, analytical, and field-based methodology, using a structured questionnaire, personal interviews, and objective system-performance indicators as the main tools of data collection. Data were analyzed …

Assessing And Addressing Financial Risk In Capitated Primary Care Contracts, Michael R. Wieck Dba, Laurence Smith, Steven R. Stout Dba

Engaged Management ReView

We employ multivariate statistical modeling and Monte Carlo simulation to study systematic and unsystematic financial risk faced by physician groups under capitated contracts with Medicare Advantage Organizations (MAOs). We use mixed methods and a standard reimbursement formula for risk-sharing contracts with primary care physicians (PCPs). We find that diversifying risk simply by increasing the size of a practice is insufficient to mitigate risks of large negative cash flows from capitation contracts and can result in financial failure. However, if use of costly medical services by patients is reduced from levels typically experienced under traditional Medicare to the levels of patients …

Business Responsibility And Sustainability In India : A Comprehensive Analysis Of Brsr Disclosures Of India’S Top 1,000 Listed Companies For Fy 2024–25, Rajeev Ranjan Tripathi, Aditya Gupta, Mohan Krishna, Sonika Gandhi

Monograph and Other Reports

The intersection of capital markets, corporate governance, and sustainable development has, over three decades, given rise to a transformative shift in management practice: the systematic disclosure and evaluation of Environmental, Social, and Governance (ESG) performance. Once confined to niche ethical investment circles, ESG reporting has evolved into a mainstream imperative, shaping investment decisions, regulatory frameworks, and stakeholder expectations across both developed and emerging economies. Today, ESG performance is no longer an addendum to financial reporting but a substantive dimension of enterprise value and long-term organisational legitimacy. India’s ESG reporting journey reflects a trajectory of incremental but decisive policy evolution. The …

Announcing The 2026 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

Information Technology General Controls And The Reliability Of Digital Accounting Systems In Supporting Internal Control Over Financial Reporting, Radina -. Modjaningrat, Titis Wahyuni M.Si., Zahra Raesa Ananda

Jurnal Vokasi Indonesia

Digital transformation has increased organizational reliance on the Digital Accounting Information System (DAIS) to support financial reporting, making the effectiveness of Information Technology General Controls (ITGC) a critical factor in maintaining system reliability and supporting Internal Control over Financial Reporting (ICoFR). This study aims to evaluate the implementation of ITGC and explain its implications for the reliability of DAIS, Information Technology Application Controls (ITAC), Information Technology-Dependent Manual Controls (ITDM), and ICoFR. The study uses a qualitative conceptual-evaluative approach through literature studies and analysis of ITGC evaluation documents at a bank. The evaluation was conducted on four ITGC domains: Access to …

The Impact Of Mandatory And Voluntary Corporate Social Responsibility (Csr) On Firm Value (A Study On Lq45 Index Companies During 2021–2024), Carissa Cetta Dravita, Nanny Dewi Tanzil, Runita Arum Kanti

Journal of Accounting Auditing and Business

This study examines whether mandatory and voluntary corporate social responsibility (CSR) disclosure have different associations with firm value among companies included in Indonesia's LQ45 index during 2021–2024. Using a balanced panel of 25 consistently listed and reporting firms (100 firm-year observations), the study constructs two non-overlapping, binary content-analysis indices: a mandatory disclosure index based on POJK 51/POJK.03/2017 and SEOJK 16/SEOJK.04/2021, and a voluntary disclosure index based on additional GRI Standards 2021 items. Firm value is measured using Tobin's Q. The pooled Main Model includes firm size and return on equity as controls and reports firm-clustered robust standard errors, with year-effects, …

How Grades Changed Before, During And After Covid-19 In A Business College, Douglas R. Moodie, Alison Keefe, Robin Cheramie

International Journal for Business Education

Purpose: This study examines how undergraduate business student grades changed before, during, and after the COVID-19 pandemic using a large institutional dataset from a business college in a US university between 2015 and 2024.

Method: The analysis includes over 390,000 student-course observations and incorporates instructional modality, student demographics, course characteristics, and prior academic performance.

Results: Results show a substantial increase in mean course grades during the COVID-19 period, followed by a partial reversion post-pandemic to levels that remain above pre-pandemic trends. These patterns are consistent across modalities, demographics, and departments.

Implications: The findings raise important questions regarding the interpretation of …