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The Impact Of Applying Of International Financial Reporting Standards (Ifrs) On The Quality Of Financial Information: Exploratory Study Of A Sample Of Academic Specialists Accounting And University Staff In The Kurdistan Region Of Iraq, Adil Abdulqader Mustafa Almzory, Firas Akram Mohammed Al-Aqrawi, Dlawar Qader Abbas

Muthanna Journal of Administrative and Economics Sciences

The objective of this study is to examine the qualitative characteristics of financial information and analyze their relationship with International Financial Reporting Standards (IFRS) and to investigate the perspectives of the study sample regarding the impact of IFRS on the quality of financial information Which shows that the research problem from the main and sub-questions is whether the International Financial Reporting Standards (IFRS) significantly affect the quality of financial information and the basic qualitative aspects of financial information. In this research, have been used primary data. Primary data have been collected through the answers received from Sample of Academic Specialists …

Developing Islamic Finance Products Between Shari Ah Compliance And Contemporary Innovation, Safaa Faleeh Hassan

Muthanna Journal of Administrative and Economics Sciences

The research aims to explore ways to reconcile adherence to the sharia principles governing Islamic financial products. The study examines how the established values and principles of the Islamic financial system contribute to enhancing trust and legitimacy, while innovation facilitates the adoption of modern financial technologies and instruments to meet evolving market needs. Drawing on a review of literature and applied studies, the research provides a theoretical framework that links the preservation of Sharia heritage with the introduction of new initiatives designed to boost efficiency and flexibility in financial services. Additionally, the study discusses the challenges that institutions face in …

The Smart Organization And Its Role In Enhancing The Quality Of Hybrid Education Through Outstanding Performance An Analytical Study Of The Opinions Of A Sample Of Professors From The College Of Medicine At The University Of Karbala, Muntadhar Zuhair Hassan

Muthanna Journal of Administrative and Economics Sciences

The research aims to demonstrate the role of the smart organization in enhancing the quality of hybrid education through the mediating role of outstanding performance, applied to a sample of professors at the College of Medicine at the University of Karbala. The research variables included (the smart organization, its dimensions of behavioral competence, strategic vision, and supportive incentive system. The dependent variable was hybrid education, its dimensions of physical and digital dimensions, and institutional support. The mediating variable was outstanding performance, its dimensions of financial perspective, customer perspective, and learning and growth). The questionnaire was used as a tool for …

(Transmuted Lower Record Type Rayleigh Pareto Distribution) Proposal: Characteristics And Application, Osama Abdul Azeez Kadhim Al-Quraishi

Muthanna Journal of Administrative and Economics Sciences

In many scientific applications, data follow a pattern indicating a rapid decline in the probability of survival over time. The Rayleigh Pareto distribution is often used to model these patterns, but it sometimes lacks sufficient accuracy in representing the points that occur at the beginning of failure. In the practical aspect, most people are exposed to sudden death as a result of respiratory infection, especially in old age, so we need distributions that are more consistent to solve these problems. The aim of the research is to study a new formula for the Rayleigh Pareto distribution by adding an additional …

Exploring The Relationship Between Quality Audits Performance Metrics And Compliance Within Healthcare Quality Management Systems, Abdulrahman Abdullah Alrahmani

Muthanna Journal of Administrative and Economics Sciences

This research examines the complex interconnections for quality audits, performance measurements, and compliance rates inside a healthcare quality management system by analyzing data coming from 500 patients across several departments within a single hospital. The study adopts a quantitative methodology, including diverse healthcare quality metrics such as patient satisfaction, infection rates, readmission rates, and medical mistakes. Statistical analysis indicated a robust positive connection (r = 0.808, p < 0.05) between quality audit scores, and performance measures, indicating, that elevated audit scores strongly predicted superior hospital performance. The association between compliance rates, and performance measurements used to be poor (r = 0.004, p > 0.05), indicating a more intricate interaction within the quality management system analysis for departments including Cardiology, Neurology, Orthopedics, Pediatrics, and General Medicine revealed comparable trends, alongside correlation values between 0.77, and 0.83. ANOVA …

The Impact Of Media Convergence On Accounting Information System Effectiveness: A Contingency Conditions Perspective, Haetham H. Kasem Alkhaffaf, Alaa A. D. Taha, Arsalan Ibraheem Alafandi

Muthanna Journal of Administrative and Economics Sciences

This research investigates the effect of media convergence on AIS in SMEs in Iraq during emergencies. The adopted research methodology was quantitative in nature in which 301 accountants participated in the study, and the phenomenon was measured using partial least squares structural equation modelling (SEM-PLS). The findings reveal the net benefits of decision-making and demonstrate how useful they are for Iraqi SMEs to consider while making decisions based on the factors like civil strife and the COVID-19 outbreak. This research contributes to the literature by analysing the MCI according to the hypothetical model in the context of Iraqi SMEs and …

The Role Of Visible Management Practices In Reducing Administrative Corruption, An Exploratory Study Of The Opinions Of A Sample Of Employees At The Technical Institute / Mosul, Yasser Salem Hussein Ahmed, Raghad Mohammed Yahya Suleiman Kharoufa

Muthanna Journal of Administrative and Economics Sciences

The research aims to determine the extent to which visual management, with its extended dimensions (setting work requirements, eliminating and purifying, and reducing waste), can limit its administrative impact in the research organization. The research problem crystallized in raising the following questions: What is related to the agreement and influence between management practices and management even after the management director? to achieve what the current research sought, the descriptive analytical approach was adopted. The study community was identified in the Technical Institute-Mosul, which is one of the formations affiliated with the Northern Technical University to apply the analytical aspect of …

The Role Of Strategic Alignment In Achieving Sustainable Competitive Advantage-An Analytical Study At Al-Maaref University College, Ali Ahmed Mohammed

Muthanna Journal of Administrative and Economics Sciences

This study aims to determine the role of strategic alignment as an independent variable and its correlation with sustainable competitive advantage as a dependent variable at Al-Maarif University College. The researcher employed a descriptive-analytical methodology, which comprised a cohort of faculty members from the college, with a sample size of 72 respondents. The researcher employed a questionnaire as the primary instrument for data collection, utilising the statistical software (SPSS) in conjunction with (Excel) for data analysis. Research has demonstrated a direct correlation and beneficial effect of strategic alignment in its dimensions (communication, value, governance, partnership, infrastructure, skills) on sustainable competitive …

Blue Economy Policy Implementation And Its Ecological Implications In Tomini Bay, Abdul Wahab Podungge, Dwi Indah Yuliyani Solihin, Yulianty Adipu, Yanti Aneta

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Industrial and mining activities around Tomini Bay have significantly impacted marine ecosystems. This study aims to analyze the formulation process of the blue economy policy using an institutional approach, which includes the structure and process of decision-making, the role of key actors, and the impact of norms, rules, and regulations on the policy. In addition, this study evaluates the policy from a sustainable ecosystem perspective. Employing a qualitative approach combined with a research-action model, this study focuses on collaboration between researchers and stakeholders to identify problems, develop solutions, and implement practical changes. Findings reveal that the blue economy in Tomini …

Prediction Of Cash Flows: Selection Of A Sustainable Model, Arslan Qayyum, Aniqa Arslan, Muhammad Asadullah

Business Review

This study addresses the limited evidence on cash flow prediction in Pakistan by examining how aggregate and disaggregated accrual-based models forecast future cash flows of non-financial firms. Using 20 years of firm-level data and panel regression with lag structures, we compare five models under AIC, SIC, SSE, and PIC criteria. The results show that combining aggregated cash flows with disaggregated accruals provides the most accurate three-year forecasts. This finding extends prior work in Pakistan by offering a more sustainable prediction framework. The implications are significant for accounting regulators. It is also suggesting the adoption of enhanced reporting practices under IAS-7 …

Research Summaries - Research For Practice: Joni September 2025 Issue, Erica Jensen, Emma Indart, Emilyn Watkins, Faith Manchester

Journal of Nonprofit Innovation

No abstract provided.

Navigating Leadership: A Qualitative Exploration Of Challenges And Coping Strategies For Women In Sport Management Education, Rachel Silverman, Shanon Kempt, Nita Unruh

The COSMA Journal

Abstract

Women remain significantly underrepresented in senior leadership roles in higher education, a disparity that is particularly pronounced in male-dominated disciplines, such as sport management (Chance, 2023; Lozano et al., 2023). This qualitative study examines the challenges faced by women in leadership positions within sport management education and the strategies they employ to overcome these barriers. Thirteen semi-structured interviews were conducted with biological females holding leadership roles at both teaching- and research-focused institutions. Participants ranged in age from 32 to 74 and had between one and twenty-four years of leadership experience. Using thematic analysis, key challenges identified included male-dominated work …

Program Evaluation: Best Practices And Examples For Nonprofits, Erica Bassett, Faith M. Manchester

Journal of Nonprofit Innovation

No abstract provided.

Mapping Nonprofit Data Accessibility In Latin American Countries: Early Insights From An Exploratory Comparative Study, Angie Holzer, Tania Hernandez, Ted Gray Barnes Jr, Noah Ellis, Sumasri Jasti, Hannah Chu, Nithin Kumar, Evan Campione, Louis Ye, Quoc Thai Dinh

Journal of Nonprofit Innovation

This paper presents findings from a global study of nonprofit data accessibility, focusing on Mexico and other Latin American countries. The analysis explores whether nonprofit databases exist, who operates them, what accessibility barriers are present, what requirements nonprofits must meet to register, and what registration costs they face. Using an exploratory comparative design, the study highlights both cross-country similarities and differences while situating nonprofit data systems within broader theories of transparency, accountability, and open-data governance.

Early insights reveal that about 70% of countries in Latin America maintain nonprofit registries, yet accessibility, usability, requirements, and costs vary widely. Registration processes range …

Realities Of Mexican Civil Society Organizations: Index For The Promotion Of Activities Of Civil Society Organizations, Pablo Armando Gonzalez Ulloa Aguirre

Journal of Nonprofit Innovation

This article presents the findings derived from the construction of an Index that evaluates the state of promotion of Civil Society Organizations (CSOs) across Mexico’s 32 federal entities during the year 2021. It also outlines the criteria considered in building the Index and the results obtained in each of its dimensions. The Index provides a comprehensive and multidimensional perspective on the study of CSO promotion, analyzing legal, institutional, and programmatic dimensions with the aim of comparing progress and setbacks in this area. In doing so, it offers an opportunity to improve certain aspects as more data is generated and made …

Tendiendo Puentes La Teoría Y La Práctica: La Visión Y El Plan De Acción Del Grupo De Afinidad De Investigación Para La Práctica De La Istr, Angie Holzer, Christopher Dayson, Dana Doan, Patricia Quinn, Michele Fugiel Gartner, Tayyeb Hadi, Carissa Van Den Berk-Clark, Ana Maria Sanchez, Farouq Aliyu Muhammad, Romina Farias, Christopher Einolf

Journal of Nonprofit Innovation

Sociedad Internacional para la Investigación del Tercer Sector Grupo de Afinidad de Investigación para la Práctica (ISTR/R4P)

Transparencia, Confianza Y Asociaciones: Fortaleciendo La Colaboración A Través De Datos Y Rendición De Cuentas, Sujeeth Reddy Sithagari, Angie Holzer

Journal of Nonprofit Innovation

Este artículo explora cómo la transparencia influye en la confianza y fortalece las asociaciones dentro de organizaciones sin fines de lucro y de desarrollo internacional. A partir de una revisión bibliográfica estructurada de artículos revisados por pares, tesis e iniciativas globales, como la Iniciativa Internacional para la Transparencia de la Ayuda (International Aid Transparency Initiative, IATI), este artículo destaca el papel fundamental de la comunicación transparente en la creación de confianza de las partes interesadas. Los resultados indican que, si bien muchas ONG recopilan datos sobre su desempeño y sus finanzas, pocas los utilizan de manera sistemática para elaborar informes …

Nonprofit Spotlight: Rising Violet, Angie Holzer, Tiffany Sowby

Journal of Nonprofit Innovation

No abstract provided.

How Civil Society Organizations Build Resilience In The Face Of Financial And Political Pressures: Lessons From Czechia, Hungary, And Bulgaria, Merrill Sovner

Journal of Nonprofit Innovation

How are some civil society organizations (CSOs) able to pivot and innovate in the face of political hostility and funding withdrawal, while others shrink or become inactive? It posits that it’s not just the external environment, funding, or degree of political pressure, but attributes intrinsic to each CSO that narrows the range of possible responses. It is based on sample of CSOs in Czechia, Hungary and Bulgaria that faced political pressures and funding withdrawal between 2010 and 2019. CSOs responded in three ways: reduced staff and expenditures, replaced lost funding while operating in a similar way, or reframed their work, …

Transparency, Trust, And Partnerships: Strengthening Nonprofit Collaboration Through Data And Accountability (Hindi Version), Sujeeth Reddy Sithagari, Angie Holzer

Journal of Nonprofit Innovation

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Cultural Dynamics And Reverse Culture Shock: A Strategy For Building Sustainable Human Resources In International Ngos, Haruka Minemura, Yuko Nishide

Journal of Nonprofit Innovation

This study explores the dynamics of cultural conflict between expatriate and local staff in international NGOs (INGOs) and proposes a framework for sustainable human resource management. While existing INGO management literature emphasizes cultural factors in expatriate-local relations, limited empirical evidence explains the developmental process of these relationships and their implications. Through qualitative case study methodology, this research addresses the question: How do cultural conflicts between expatriates and local staff evolve within INGOs, and what management strategies emerge from these dynamics?

The findings reveal a dual-phase conflict management model where both expatriates and local staff experience sequential cultural tensions. The first …

How Can The Role Of The Judiciary In International Climate Governance Be Formalised To Ensure Accountability And Action When Governmental Political Institutions Fall Short?, Roy Abi Raad

COP30

Conventional Governance Framework have recurrently proved inadequate to tackle the extent and immediacy of environmental concerns as the climate calamity worsens. The judiciary has evolved into a crucial player in the assertion for climate justice because of this governance deficit. Courts can safeguard human rights, interpret international treaties, and hold people accountable for environmental deterioration, function that are acquiring increasing significance important in both developed and developing nations. Nevertheless, they lack institutional mechanism to legally incorporate the judiciary within the international climate governance framework (such as the UNFCCC, Paris Agreement, and Loss and Damage Fund). In order to guarantee accountability, …

Holding Transnational Corporations Accountable For Ecocide And Climate-Related Human Rights Violations, Njengue Cindy Joanne

COP30

The climate emergency and the scale of environmental harm require moving beyond voluntary and overly localized approaches to establish binding legal mechanisms at the global level. Transnational corporations operating in high-impact ecological sectors must be held accountable for their actions — not only to remedy the damage caused, but also to prevent future violations. COP30 in Belém presents a unique opportunity to place legal and institutional accountability at the core of international negotiations. By building on existing instruments, the ethical ambitions of the COP presidency, and strengthened cooperation between states, civil society, and private actors, it is possible to construct …

Formalizing Judicial Accountability And Advancing Ecocide Law At Cop30, Ratania Edawi

COP30

The escalating climate crisis increasingly intersects with profound issues of justice, human rights, and planetary survival, bringing urgency to the concept of ecocide. Despite mounting ecological degradation, transnational corporate actors frequently evade accountability, often shielded by mechanisms like Investor-State Dispute Settlement (ISDS) systems that prioritize profit over people and the planet. This policy paper argues for the formalization of judicial accountability in global climate governance and the advancement of ecocide law under international frameworks. It highlights the critical role of the judiciary in safeguarding environmental and human rights, particularly in the face of political inertia. Building on the ethical imperative …

Indigenous Communities Carbon Sovereignty: A Protocol For Climate Justice, Ecocide Prevention, And Security, Lojain Waleed

COP30

This policy paper examines the Climate justice, Ecocide and security implications of carbon market mechanisms for Indigenous Peoples (IPs). Despite global recognition of Indigenous people participation , existing frameworks under the UNFCCC and mechanisms often lack enforceable safeguards to protect Indigenous sovereignty. The paper identifies critical gaps in governance, particularly the absence of Indigenous-led oversight in Carbon markets. Drawing on two case studies: Yurok Tribe and Ogiek people, it demonstrates how carbon markets can reproduce neo-colonial patterns of resource appropriation. To address these challenges, the paper proposes the Indigenous communities Carbon Sovereignty Protocol (ICCSP) as a governance framework, outlining implementation …

Bridging Research And Practice: Advancing Pracademic And Applied Research In The Social Sector, Emma Indart, Emilyn Watkins

Journal of Nonprofit Innovation

For many nonprofits around the world, accessing relevant research, data, and strategies to drive change can be a barrier to success. This gap between nonprofit practitioners and researchers is compounded by the high cost of academic articles, the limited availability of non-English publications, and the lack of practical tools to translate research into actionable strategies.

This paper examines the intersection of research for practice, applied research, and “pracademic” scholarship, highlighting how these approaches can expand the capacity of nonprofit professionals to create meaningful change in their communities. Furthermore, bridging the divide between research and practice has the potential to help …

The Inaccessibility Of Nonprofit Organizations Data In Sub-Saharan Africa, Barnabas Suva, Robert Bhero

Journal of Nonprofit Innovation

This article presents initial findings from a research study on nonprofit data across countries, focusing on the accessibility of nonprofit organizations in 49 countries in Sub-Saharan Africa, following thorough research of accessibility data from nonprofit organizations, regulatory bodies, and nonprofit websites. Only 12% of countries maintain a functional public nonprofit organization database, and even fewer provide detailed, searchable registries. While 94% of countries legally grant nonprofit organizations tax exemption, mandatory reporting obligations are often not paired with public access, thereby weakening accountability. These findings situate data inaccessibility as an agency problem where principals (donors, policymakers, communities) lack sufficient information to …

Special Edition: Full Issue - Research For Practice, September 2025, Angie Holzer, Erica Bassett

Journal of Nonprofit Innovation

No abstract provided.

Transparency, Trust, And Partnerships: Strengthening Nonprofit Collaboration Through Data And Accountability, Sujeeth Reddy Sithagari, Angie Holzer

Journal of Nonprofit Innovation

This paper explores how transparency influences trust and strengthens partnerships within nonprofit and international development organizations. Drawing from a structured literature review of peer-reviewed articles, doctoral dissertations, and global initiatives such as the International Aid Transparency Initiative (IATI), this article highlights the critical role of transparent communication in building stakeholder confidence. The findings indicate that while many NGOs collect performance and financial data, few use it consistently to inform external reporting or internal learning. Trust is found to be highly context-specific, shaped not only by data sharing but also by leadership humility, community engagement, and ethical governance. The study …

Optimizing Executive Cash Bonuses: The Nonlinear Impact Of Executive Cash Bonuses And Strategic Fit, Yao-Tien Lee, Chun-Chia (Amy) Chang, Fang Yang, Beu (Eve) Lee

All Faculty Scholarship (Archived)

This study examines how aligning executive cash bonuses with firm strategic orientation influences firm performance. While prior research mainly focuses on stock-based incentives and linear effects, we address critical gaps by analyzing cash bonuses and exploring nonlinear relationships using polynomial regression and response surface analysis. We adopt Miles and Snow’s typology and focus on prospector and defender firms, representing the two ends of the strategic continuum. Our findings indicate that aligning executive cash bonuses and firm strategy significantly enhances future performance. Neither cash nor stock incentives alone, without strategic alignment, substantially improve performance. Polynomial regression results reveal an inverted U-shaped …