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,
2026
College of Administration and Economics, Al-Muthanna University, Iraq
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 …
Human Capital Quality, Innovation And Economic Growth In Emerging Economies,
2026
University of Sumer, Iraq
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 …
Beyond Forecast Accuracy: A Responsible Ai Framework For Provenance-Aware Fine Jewelry Retail Planning,
2026
Lindenwood University
Beyond Forecast Accuracy: A Responsible Ai Framework For Provenance-Aware Fine Jewelry Retail Planning, Katayoun Kiarsi, James Hutson
Faculty Scholarship
Fine jewelry retailers must reconcile uncertain demand, high-value inventory, complex material histories, and expectations of responsible sourcing. This article develops a responsible artificial intelligence framework that connects demand forecasting, provenance evidence, and governance within retail planning. A conceptual framework-development approach informed by design-science research combines a targeted literature update through October 9, 2026, with descriptive analysis of published market statistics and an external retail forecasting benchmark. The analysis distinguishes original design propositions from empirical findings reported by other researchers; no retailer-level experiment or environmental impact assessment was conducted. Three sourced bar charts illustrate changing gold jewelry consumption and the methodological …
Cosmetic Standard And The Impact On Food Loss,
2026
Singapore Management University
Cosmetic Standard And The Impact On Food Loss, Pascale Crama, Yangfang (Helen) Zhou, Manman Wang
Research Collection Lee Kong Chian School Of Business
Problem definition: A significant portion of the food loss in agricultural supply chains occurs at the farm level and has been linked to high cosmetic standards adopted by retailers regarding the size, color, and shape of the produce. We examine the economic incentives for retailers to adopt such high standards and their impact on food loss. Methodology/results: We build a sequential game between a retailer and a farmer, where the retailer signs a contract with the farmer, specifying a cosmetic standard as well as the wholesale price and contract volume. Setting a high standard allows the retailer to sell the …
Editorial Note: Navigating Institutional Complexity Across State, Civil, And Market Sectors,
2026
Universitas Indonesia
Editorial Note: Navigating Institutional Complexity Across State, Civil, And Market Sectors, Muhammad Ramaditya, Rijal Ramdhani
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
No abstract provided.
Transfer Pricing Dispute Resolution: How Feasible Is The Implementation Of Safe Harbors In Indonesia?,
2026
Directorate General of Taxes
Transfer Pricing Dispute Resolution: How Feasible Is The Implementation Of Safe Harbors In Indonesia?, Daniel Edgar Hirasma Saragi, Antonius Ragil Kuncoro
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
This study aims to explore the feasibility of implementing safe harbors in transfer pricing regulations in Indonesia. Safe harbors are alternative tax policies for taxpayers on specific transactions, which can exempt them from general provisions if meets certain specific regulations set by the tax authority (United Nations, 2017). Using a qualitative methodology, this study explores data from various literature and the results of interviews with experts in the field of transfer pricing. Moreover, this research utilizes interpretative paradigm, inductive approach, and descriptive study. With the help of NVIVO software, the researcher conducted a thematic analysis of the data obtained. This …
Consumer Perceptions Of Diversity, Equity And Inclusion In A Heritage Beauty Branding: Pathways To Brand Image, Connection, Love, And Loyalty,
2026
Department of Business Administration, Universitas Brawijaya
Consumer Perceptions Of Diversity, Equity And Inclusion In A Heritage Beauty Branding: Pathways To Brand Image, Connection, Love, And Loyalty, Nuzul Riska, Anni Rahimah, Kadarisman Hidayat
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
In an increasingly competitive and socially conscious marketplace, Diversity, Equity, and Inclusion (DEI) initiatives are emerging as powerful strategic tools for brand differentiation and consumer engagement. This study investigates the influence of DEI-driven marketing strategies on brand image and brand connection, and their subsequent impact on brand loyalty, with brand love examined as a moderating variable within the beauty industry. Employing a quantitative, explanatory research design, data were collected from 250 respondents using purposive sampling and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that DEI significantly enhances both brand image and brand connection. While brand …
Learning The Trade-Off: Simulation-Based Sustainability Education In Marketing,
2026
Technological University Dublin
Learning The Trade-Off: Simulation-Based Sustainability Education In Marketing, Roisin Vize
Case studies: Digital Education
Digital transformation is reshaping higher education, yet gamified business simulations remain among its most widely used and least examined tools. This case study reports on the use of the HUBRO Sustainable Marketing Simulation, a Sage resource, in Marketing 1, a core first-year undergraduate module at TU Dublin. Sustainability in business education is typically reserved for final-year, postgraduate or elective modules. This intervention instead embedded Environmental, Social and Governance (ESG) principles and balancing the triple bottom line from the first year of a four-year degree. Across two cohorts, 51 teams of three to four students ran a fictional jetpack venture over …
Refereed Research - Indispensable Yet Not Fully Legitimate: Street Markets As Invisible Subsistence Infrastructure,
2026
University of Texas at Austin
Refereed Research - Indispensable Yet Not Fully Legitimate: Street Markets As Invisible Subsistence Infrastructure, Raji Srinivasan, Maria C. Merino
Subsistence Marketplaces
Street markets are key provisioning systems across the Global South, supplying fresh food, employment, and retail access absent formal infrastructure. Yet despite street markets’ functional indispensability to millions of low-income consumers, their legitimacy is chronically contested, affirmed by vendors and communities yet challenged by planners, developers, and state authorities who apply formal-economy criteria in evaluating them. We theorize this as a legitimacy paradox and ask what structural mechanisms sustain it? Using composite vignettes grounded in fieldwork, we theorize three mechanisms. First, visibility without recognition: street markets are hyper-visible yet excluded from cognitive templates of legitimate, formal retail. Second, asymmetric essentiality: …
The Role Of Financial Inclusion In The Quality Of Financial Decisions: A Descriptive And Analytical Study Of A Sample Of Startups In Iraq,
2026
Lecturer, Mustansiryah University, Department Internal Control and Audit, Iraq
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 …
The Role Of Financial Decision-Making Methods In Achieving Financial Performance,
2026
National Center for Hematology Research and Treatment
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, …
Market Orientation And Strategic Performance In Global Firms: A Sequential Mediation Model Of Innovation And Supply Chain Resilience,
2026
Universiti Teknologi Malaysia
Market Orientation And Strategic Performance In Global Firms: A Sequential Mediation Model Of Innovation And Supply Chain Resilience, Meisam Karami
Journal of Global Business Insights
This study examines how market orientation is associated with strategic performance in globally operating firms through the sequential mediating roles of innovation and supply chain resilience. Drawing on the Resource-Based View and Dynamic Capabilities Theory, the research proposes a capability-sequencing framework in which market orientation reflects a sensing capability, innovation represents a seizing capability, and supply chain resilience embodies a reconfiguring capability that stabilizes value creation under environmental disruption. Using cross-sectional survey data from 356 manufacturing and service firms engaged in international activities, partial least squares structural equation modeling was employed to test the hypothesized relationships. The results indicate that …
R&D Consortia In Competitive Supply Chains,
2026
Singapore Management University
R&D Consortia In Competitive Supply Chains, Pascale Crama, Gaoyan Lu, Yi Xu
Research Collection Lee Kong Chian School Of Business
R&D consortia, which coordinate R&D activities of their member firms, have been successful in many industries. We study a model with two competing supply chains each consisting of a manufacturer and a supplier. The manufacturers compete in the final product market, and can conduct R&D to reduce unit product costs of their final products. The R&D can be done in three different ways: by the two manufacturers independently, by them jointly in a horizontal R&D consortium, or by the supplier and the manufacturer jointly in each supply chain in two vertical R&D consortia. We find that as compared to independent …
From Trees To Treewidth: Inventory Management In Complex Supply Chain Networks,
2026
Singapore Management University
From Trees To Treewidth: Inventory Management In Complex Supply Chain Networks, Philippe Blaettchen, Andre Calmon, Georgina Hall, Mohit Tawarmalani
Research Collection Lee Kong Chian School Of Business
We propose an exact linear programming (LP)-based solution approach to the Guaranteed Service Model (GSM), one of the most widely applied models for optimizing safety stock placement in supply chain networks. Our approach handles any directed acyclic network and any cost function that depends on a stage’s incoming and outgoing service times. It scales polynomially in the number of nodes n in the network, pseudo-polynomially with respect to the bit size of the maximum replenishment time M, and (for fixed M) exponentially in its treewidth, which quantifies how “tree-like” a network is and can be much smaller …
The Mediating Role Of Production Process Efficiency Through Lean Production In Enhancing Institutional Excellence: An Applied Study At The Maysan Oil Factory,
2026
Southern Technical University, Technical lnstitute of Amara
The Mediating Role Of Production Process Efficiency Through Lean Production In Enhancing Institutional Excellence: An Applied Study At The Maysan Oil Factory, Asst. Lect. Wasan Jawad Kadhim
Muthanna Journal of Administrative and Economics Sciences
This study aimed to analyze the mediating role of production process efficiency in the relationship between lean production and organizational excellence, through an applied study at the Maysan Oils Factory. This was done within the framework of efforts to improve operational performance and enhance the competitiveness of industrial enterprises. The study’s significance stems from its highlighting of lean production as a modern strategic approach and its showcasing of the role of production process efficiency as an intermediary mechanism that contributes to achieving organizational excellence in the industrial environment. The study adopted a descriptive-analytical approach. The study population consisted of employees …
The Impact Of Generative Ai Applications On Employees’ Perceived Job Security: A Field Study In Knowledge-Intensive Organizations In Iraq,
2026
Department of Studies, Planning and Follow-up, Ministry of Higher Education and Scientific Research
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 Certain Electronic Payment Methods On Iraqi Bank Credit For The Period 2018–2024,
2026
College of Administration and Economics, Al-Muthanna University
The Impact Of Certain Electronic Payment Methods On Iraqi Bank Credit For The Period 2018–2024, Kareem Muttair Hassan Al-Zayadi, Ali Jaber Abdul-Hussein Al-Maali
Muthanna Journal of Administrative and Economics Sciences
The information revolution and the significant acceleration in the proliferation of electronic payment instruments over the last decade represent the primary frontier in reshaping traditional economic transactions, with the banking sector garnering the utmost attention in this domain, and beginning from 2018, Iraq initiated its digital financial transformation operations through the Central Bank launching initiatives to regulate the work of electronic payment companies, and the significance of this study lies in formulating an integrated analytical and econometric vision to explore the dynamic relationship between the expansion of these systems and the efficiency and trends of bank credit for the period …
Effectiveness Of Banking Marketing Strategies And Their Impact On Attracting Customers: A Comparative Study Between The Trade Bank Of Iraq (Tbi) And The Bank Of Baghdad,
2026
Department of Persons with Disabilities and Special Needs, Anbar Governorate Office, Iraq
Effectiveness Of Banking Marketing Strategies And Their Impact On Attracting Customers: A Comparative Study Between The Trade Bank Of Iraq (Tbi) And The Bank Of Baghdad, Azzam Saleh Abd
Muthanna Journal of Administrative and Economics Sciences
The research problem centers on the growing gap between the marketing strategies adopted by Iraqi banks and the increasing expectations of customers in the digital age, which has led to a noticeable disparity in the ability to attract and retain customers between the public and private sectors. Despite its capital strength and sovereign status, the Trade Bank of Iraq (TBI) faces challenges in aligning its marketing flexibility with the needs of individuals versus large corporations, while the Bank of Baghdad struggles to promote trust and security to compete with government guarantees. To analyze this problem, three main hypotheses were formulated: …
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,
2026
Department of Financial and Banking Sciences, College of Administration and Economics, Al-Muthanna University, Iraq
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 …
The Impact Of Integrated Reporting In Rationalizing Investment Decisions And Value Enhancing,
2026
Mustansiriyah University, College of Administration and Economics
The Impact Of Integrated Reporting In Rationalizing Investment Decisions And Value Enhancing, Asst Prof Dr. Muna Jabbar Mohammed
Muthanna Journal of Administrative and Economics Sciences
The current research aims to identify and understand integrated reporting reports and to demonstrate their impact in investment decisions of publicly traded companies listed on the Iraq Stock Exchange and their role in enhancing the market value of these companies. To achieve this objective, a questionnaire was distributed to a group of investors in the Iraq Stock Exchange and processed using the SPSS statistical software. The questionnaire was analyzed using several statistical methods (factor analysis, correlation coefficient, and simple linear regression). The research reached several conclusions, the most important of which is that integrated reporting reports are a means of …
