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Full-Text Articles in Business

Recreation Trends, Service Utilization, And Future Directions For Morale, Welfare, And Recreation Programs, Camilla Hodge, Karen Melton, Mat D. Duerden Jan 2019

Recreation Trends, Service Utilization, And Future Directions For Morale, Welfare, And Recreation Programs, Camilla Hodge, Karen Melton, Mat D. Duerden

Faculty Publications

In 2017, nearly 97% of Americans had time for leisure or recreation each day, and on average, that daily time for recreation (i.e., the time outside of work and household activities) exceeded five hours (“Average hours per day spent in selected leisure and sports activities by age,” n.d.). Where and how Americans use time for recreation has far-reaching implications for their physical and mental health (Payne, Ainsworth, & Godbey, 2010). Physical and mental health are key components related to the readiness and retention of military service members; therefore, Morale, Welfare and Recreation (MWR) services are positioned to support the readiness …


Servant Leadership Characteristics And Empathic Care: Developing A Culture Of Empathy In The Healthcare Setting, Mark Anthony Martin Jan 2019

Servant Leadership Characteristics And Empathic Care: Developing A Culture Of Empathy In The Healthcare Setting, Mark Anthony Martin

Antioch University Dissertations & Theses

The purpose of this study was to assess the degree to which servant leadership characteristics are exhibited in medical group practices, and the degree to which servant leadership characteristics correlated with measures of empathic care. This study featured an explanatory mixed methods research design embedded in appreciative inquiry. A total of 189 mid-level practitioners consisting of nurse practitioners, physician assistants, and practice mangers responded to a 32-item scale survey that featured a six-point Likert scale to measure servant leadership items and a 10-point continuous scale to assess measures of empathic care. The servant leadership items were based on the seven …


The Relationship Between Mindfulness And Leadership: How Mindfulness Practices Affect Leadership Practices, James Van Auken Jan 2019

The Relationship Between Mindfulness And Leadership: How Mindfulness Practices Affect Leadership Practices, James Van Auken

Antioch University Dissertations & Theses

The aim of this study was to explore and understand the relationship between mindfulness practices and actual leadership practices. This qualitative study utilized narrative inquiry with phenomenological interviewing techniques to explore selective leaders who use mindfulness practices, and see how they used mindfulness in their leadership practice. Sixteen in-depth interviews were conducted and thematic analysis was utilized. Eleven themes were identified with multiple sub- and sub-sub-themes, including: “Personal, Internal Mindfulness Practice,” “Being Mindful Toward Self,” “Being Present with Others,” “Being Present with a Group,” “Mindful Shift of Focus/Attention,” “Emotional Intelligence,” “Buffering of Reactivity,” “Resilience and Recovery,” “Alignment,” “Improved Job Performance,” …


Employing Persons With Disabilities In Madagascar, Lila Hanitra Ratsifandrihamanana Jan 2019

Employing Persons With Disabilities In Madagascar, Lila Hanitra Ratsifandrihamanana

Walden Dissertations and Doctoral Studies

In Madagascar, the barriers to persons with disabilities' employability are multifaceted and relate to accessibility, funding, attitudes, and policies. Managers lack knowledge on disability and still perceive disabled persons as incompetent and associate them with costly accommodation needs. The purpose of this qualitative case study was to examine the management strategies and leadership styles that managers could use to enhance the employability chances of persons with disabilities. The conceptual framework featured the concepts of empowerment, employability, disability identity, and relevant transformational leadership theories. Semistructured interviews were conducted with 28 managers in private companies, institutions, cooperatives, and organizations in 3 regions …


Capital Financing Strategies Of Small-Scale Contractors In Nigeria, Tony Emeka Anamege Jan 2019

Capital Financing Strategies Of Small-Scale Contractors In Nigeria, Tony Emeka Anamege

Walden Dissertations and Doctoral Studies

Small-scale contractors in Nigeria, as small business owners, face challenges accessing external sources of capital financing. Inadequate sources of working capital is one of the major reasons for poor business performance and failure. A multiple case study approach was used in this study to explore how small-scale contractors obtained capital financing to grow their businesses. The study population included small-scale contractors in the construction industry in Nigeria. Credit rationing model was chosen as the conceptual framework for the study. Semistructured interviews were used to collect data from 5 participants. Data analysis included thematic coding of the data using qualitative data …


Employee Resistance To Disruptive Technological Change In Higher Education, Barbara Ann Miller Jan 2019

Employee Resistance To Disruptive Technological Change In Higher Education, Barbara Ann Miller

Walden Dissertations and Doctoral Studies

Employees can be resistant to work-based change, specifically when the change is due to disruptive or new technology. The purpose of this descriptive phenomenological study was to explore the lived experiences of 20 Swiss-based educational employees adapting to online technologies introduced in their workplaces. Disruptive innovation theory provided the conceptual framework for the study. Data were collected using semistructured interviews with 20 purposely selected participants from 3 Swiss-based higher education campuses. The modified Van Kaam method was used to organize and analyze the data. Four themes from participants' responses were identified: educational employees are not resistant to technology-based change, educational …


Factors That Predict The Adoption Of Online Shopping In Saudi Arabia, Momen Nachar Jan 2019

Factors That Predict The Adoption Of Online Shopping In Saudi Arabia, Momen Nachar

Walden Dissertations and Doctoral Studies

Despite the increased numbers of online consumers, e-commerce growth is slow in the Kingdom of Saudi Arabia. In this correlational study, the technology acceptance model (TAM) was used as a theoretical framework to examine whether perceived ease of use of e-commerce platforms and perceived usefulness of e-commerce platforms could predict consumers' intention to adopt shopping online. A pre-existing TAM survey instrument was used to collect data from consumers (N = 95) who live in a City and have shopped at least once online. The regression analysis confirmed a positive statistically significant relationship between perceived ease of use of e-commerce platforms …


Managers' Views On Path-Breaking Interventions To Support Effective New Public Management In Nigeria, Chika Raymond Odimara Jan 2019

Managers' Views On Path-Breaking Interventions To Support Effective New Public Management In Nigeria, Chika Raymond Odimara

Walden Dissertations and Doctoral Studies

Implementing public sector reform in Nigeria is complex. Although government effectiveness is important for citizens' welfare, little evidence links management practices for effective public service delivery for low-income populations in developing countries. The purpose of this qualitative, multiple case study was to explore views of public agency managers in Nigeria on putting progressive interventions into practice to improve public services and change social outcomes for this population. The conceptual framework of the proposed study was path dependency, defined as increasing returns, positive feedback, or self-reinforcing processes, which are significant in understanding the challenges of formal and intentional reform programs. Seven …


Private Ordering And Improving Information Flow To The Board Of Directors: The Duty To Inform Bylaw, Jennifer O'Hare Jan 2019

Private Ordering And Improving Information Flow To The Board Of Directors: The Duty To Inform Bylaw, Jennifer O'Hare

Faculty Publications

It seems that almost every day there is another report of a corporate scandal at a public company. Whether the scandal involves sexual harassment by senior management or widespread illegal conduct by employees, the first question asked by investors and the media is usually, “Where was the board?” And the board’s response is almost always, “We didn’t know.” Directors of public companies rely on officers to provide the information the board needs to manage the corporation, but, strangely enough, officers may not even be legally required to provide information to the board. The Delaware General Corporation Law is silent on …


Political Connections And Strategic Choices Of Emerging Market Firms: Case Study Of Russia’S Pharmaceutical Industry, Anton Klarin, Pradeep Kanta Ray Jan 2019

Political Connections And Strategic Choices Of Emerging Market Firms: Case Study Of Russia’S Pharmaceutical Industry, Anton Klarin, Pradeep Kanta Ray

Research outputs 2014 to 2021

Purpose – The purpose of this paper is to investigate the importance of political connections in the emerging market context.

Design/methodology/approach – A case study analysis of three Russian pharmaceutical firms is conducted to uncover how they performed through the Russian transition – the institutional upheaval of the 1990s – and the ongoing state-led industrialization.

Findings – In the early years of transition, firms heavily rely on political networking to gain legitimacy and fill institutional voids. As institutions strengthen, the need for political networking is being substituted by arm’s length networking. Strengthening of institutions also results in a more stable …


The Impact Of Firm Characteristics On Speed Of Adjustment To Target Leverage: A Uk Study, James Fitzgerald, J. Ryan Jan 2019

The Impact Of Firm Characteristics On Speed Of Adjustment To Target Leverage: A Uk Study, James Fitzgerald, J. Ryan

Articles

Responding to the need to investigate heterogeneity in the speed of adjustment (SOA) to target leverage in a manner that reflects the fractional nature of leverage, we estimate SOA across sub-samples of UK firms using the Dynamic Panel Fractional (DPF) estimator. Using firm characteristics to identify firms subject to varying costs of deviation from and adjustment to target leverage, we find significant evidence of heterogeneity in the speeds at which UK firms adjust to target leverage. Our results show that small, high growth and low dividend paying firms adjust to target leverage faster than their large, low growth and high …


Cooking A Corporation Tax Controversy: Apple, Ireland And The Eu., Ciara Graham, Brendan O'Rourke Jan 2019

Cooking A Corporation Tax Controversy: Apple, Ireland And The Eu., Ciara Graham, Brendan O'Rourke

Articles

Given the centrality of corporations in distribution of income and wealth studies, discursive constructions of corporate taxation are essential to understanding the production of inequality. The focus of this study is an interview with Apple’s Chief Executive Tim Cook on the Irish state broadcaster, Raidió Teilifís Éireann’s (RTÉ) flagship news programme, Morning Ireland, following the ruling by the European Commission (EC) on the corporation tax arrangements between Apple Inc. and Ireland. Drawing on a Critical Discourse Analysis (CDA) approach, a frame analysis is provided. The significance and extent of the EC’s ruling has potential implications for corporation taxation policy, within …


The Same But Different: Understanding Entrepreneurial Behaviour In Disadvantaged Communities, Thomas M. Cooney, Michelle Licciardi Jan 2019

The Same But Different: Understanding Entrepreneurial Behaviour In Disadvantaged Communities, Thomas M. Cooney, Michelle Licciardi

Books/Book Chapters

While entrepreneurship is widely viewed as being equally accessible in all contexts, it could be questioned if potential or nascent entrepreneurs from minority and disadvantaged communities experience entrepreneurship in a similar manner to the mainstream population. This chapter examines immigrant, people with disability, youth, gay and unemployed communities to explore how their entrepreneurial behaviour might differ from the practices of mainstream entrepreneurs. What emerges is that marginalised communities can frequently find it difficult to divorce business from social living. This can have both positive and negative connotations for an entrepreneur, plus they face additional and distinctive challenges that mainstream entrepreneurs …


Emotional Intelligence And Conflict Management Styles, Helen Chen, Xuemei Xu, Patrick Phillips Jan 2019

Emotional Intelligence And Conflict Management Styles, Helen Chen, Xuemei Xu, Patrick Phillips

Articles

Purpose – This paper aims to use a multi-level approach to examine the effects of emotional intelligence (EI) components on conflict management styles of Chinese managers when the respondents were in conflicts with their subordinates, peers or superiors.

Design/methodology/approach – The primary research was conducted in Dalian, China, via a personal survey resulting in 885 usable observations for analysis. EI was measured using the Wong and Law Emotional Intelligence Scale (WLEIS; Wong and Law, 2002), which is made up of 16 questions measuring four dimensions. The conflict management component was measured via Rahim’s (1983) five conflict management styles, which are …


The Moderation Effect Of Social Factors On Marketing Factors In Consumer Research, Xiaochuang Wu, Helen Chen, Xiaohong Li Jan 2019

The Moderation Effect Of Social Factors On Marketing Factors In Consumer Research, Xiaochuang Wu, Helen Chen, Xiaohong Li

Articles

Consumer research tends to isolate the impact of marketing and social factors. Little has been done to include both. This paper aimed to find out what would happen when these two sets of factors are included. Two models were built in this paper, Model I with the marketing factors only and Model II with both the marketing and social factors. Data was collected in Ireland among more than 1473 transition year students in a personal survey regarding their willingness to learn Chinese. Data were analysed by using structural equation modelling (SEM). Results showed the two social variables, acculturation and intergenerational …


Ex-Post Service Contract Performance Management, Brian Forbes, Malcolm Brady Jan 2019

Ex-Post Service Contract Performance Management, Brian Forbes, Malcolm Brady

Articles

This paper highlights how contract incompleteness can threaten the performance of public procurement facilities management contracts during their implementation stages, based on a multiple case study comprising five public procurement services contracts. The paper takes a principle-agent view and with the unit of analysis being the contract itself. The paper shows that contract contingencies are almost inevitable and may stem from the written contract or from the participating organisations. Written and unwritten contract management mechanisms were used in practice to deal with contingencies as they arose in the services case studies examined. The paper found that written contracts do not …


Expanding University Entrepreneurial Ecosystems To Under-Represented Communities, Emma O'Brien, Thomas M. Cooney, Per Blenker Jan 2019

Expanding University Entrepreneurial Ecosystems To Under-Represented Communities, Emma O'Brien, Thomas M. Cooney, Per Blenker

Articles

Purpose – Entrepreneurship education has moved from an elitist view focussing on a start-up and picking-the-winners philosophy towards a broader enterprising behaviour approach; recognising entrepreneurship as an activity of relevance for everybody. The purpose of this paper is to extend this development and identify how university entrepreneurial ecosystems can be expanded to support communities that are under-represented in entrepreneurship.

Design/methodology/approach – Based on an integrative literature review (Torraco, 2005), this paper draws together and synthesises literature from the field of entrepreneurship, higher education studies and under-represented communities in an integrated fashion, leading to the development of a new conceptual model. …


External And Internal Networks And Access To Hrd Resources In Small Professional Service Firms, Ciara Nolan Dr, Thomas Garavan Jan 2019

External And Internal Networks And Access To Hrd Resources In Small Professional Service Firms, Ciara Nolan Dr, Thomas Garavan

Articles

A key challenge facing small professional service firms (PSFs) in the context of implementing human resource development (HRD) is access to resources. The use of external and internal networks represents an important means of identifying and acquiring needed resources. We utilize resource dependency and network theories to explore the types of networks used by owner-managers to acquire HRD resources and the types of resources that are acquired. We investigate these issues utilizing three case study organizations located in the Republic of Ireland and interview data from owner-managers and employees. We found that small PSFs derived resources from both coercive and …


Hr Highlights Winter 2019, Touro College Human Resources Jan 2019

Hr Highlights Winter 2019, Touro College Human Resources

Yearbooks and Newsletters

No abstract provided.


Study Of The Correlation Between Emotional Intelligence (Ei) And Project Success In Nonprofits, Celene M. Kalivoda Jan 2019

Study Of The Correlation Between Emotional Intelligence (Ei) And Project Success In Nonprofits, Celene M. Kalivoda

Doctoral Dissertations and Projects

Project managers use both hard and soft skills to manage projects and people. When a project manager lacks the necessary competencies, there is a risk of project failure. The purpose of projects in nonprofit organizations is to increase the efficiencies of the organization or gain additional funding through fundraising, friendraising, and image enhancement efforts. The soft skill of emotional intelligence is linked to enhanced leadership in project management. This quantitative correlation study examined the relationship between the project managers’ emotional intelligence and their nonprofit project success. The analysis determined there is not a significant correlation between project managers’ emotional intelligence …


An Assessment Of The Factors Influencing The Selection Of The Best Carsharing Alternative In Portland Area Using Hierarchical Decision Modeling (Hdm), Saeed Alzahrani, Ahmed Alzahrani, Xuran Dai, Wei-Chen Hsu, Rashi Tiwari Jan 2019

An Assessment Of The Factors Influencing The Selection Of The Best Carsharing Alternative In Portland Area Using Hierarchical Decision Modeling (Hdm), Saeed Alzahrani, Ahmed Alzahrani, Xuran Dai, Wei-Chen Hsu, Rashi Tiwari

Engineering and Technology Management Faculty Publications and Presentations

Carsharing is a business model of car rentals that allows consumers to benefit from a private vehicle for short periods while being relieved of the costs of the purchase and maintenance. Carsharing is a growing industry and some players are trying to get a hold in the already competitive market. The current transportation market offers consumers many options for buying a vehicle, but fewer practical options for using a vehicle occasionally. Carsharing provides the benefits of allowing easy access to vehicles spread across the city that are rented per an hour or day. It is an increasingly common option for …


The Main Sources For Technology Management Research: A Bibliometric Approach, Tugrul Daim, H Yalcin Jan 2019

The Main Sources For Technology Management Research: A Bibliometric Approach, Tugrul Daim, H Yalcin

Engineering and Technology Management Faculty Publications and Presentations

In this study, it is aimed to determine the main sources of Technology Management (TM) field. Since there are many bibliographic databases, it is important to identify which journal is the most important in T.M., and there are many journals published in this field, it is possible to decide which one is the most important journal for TM, For this purpose, a series of analyzes were performed on bibliographic data of the publications indexed in Web of Science using bibliometrics. The main purpose of the study is to identify and rank the most important journals in the field of TM. …


Mekanisme Penghitungan Kembali Pajak Masukan Bagi Pengusaha Kena Pajak Yang Melakukan Penyerahan Terutang Dan Dibebaskan Dari Pajak Pertambahan Nilai, Hadining Kusumastuti, Dinda Alisya Putri Dec 2018

Mekanisme Penghitungan Kembali Pajak Masukan Bagi Pengusaha Kena Pajak Yang Melakukan Penyerahan Terutang Dan Dibebaskan Dari Pajak Pertambahan Nilai, Hadining Kusumastuti, Dinda Alisya Putri

Jurnal Administrasi Bisnis Terapan

The Mechanism of Recalculation of Input Tax conducted by PT X and the Tax Office and the appropriateness of the Input Response Mechanism in accordance with the applicable regulations, namely Regulation of the Minister of Finance of the Republic of Indonesia No. 135 / PMK.011 / 2014 on Guidelines for Counting Income Tax Crediting for Taxable Entrepreneurs Submitting Unpaid Taxes and Submissions. Data collection techniques used in the preparation of this final assignment is using Library Studies and Field Research. Through the analysis that has been done can be deduced that in terms of the regulation applicable mechanism of Input …


Implementasi Tanggung Jawab Pialang Asuransi Dalam Penyelesaian Klaim, Karin Amelia Safitri, Zefanya Oscar Mahaputra Dec 2018

Implementasi Tanggung Jawab Pialang Asuransi Dalam Penyelesaian Klaim, Karin Amelia Safitri, Zefanya Oscar Mahaputra

Jurnal Administrasi Bisnis Terapan

Implementation Of Liability Of Insurance Manufacturers In Completion Of Claim. The responsibility of insurance brokers is very important in providing an appropriate solution in identifying the risks that exist on the insured. As representatives of the insured, the responsibility of insurance brokers as representatives of the insured party is entitled to act in liaison between the insured party and the insurance company. This study aims to describe the responsibility of insurance brokers related to Law No.40 of 2014 on how to solve customer problems. The method used is qualitative method, to know the clear picture about the problems studied. Data …


Kolaborasi Antara Universitas, Industri Dan Pemerintah Dalam Meningkatkan Inovasi Dan Kesejahteraan Masyarakat: Konsep, Implementasi Dan Tantangan, Basuki M. Mukhlish Dec 2018

Kolaborasi Antara Universitas, Industri Dan Pemerintah Dalam Meningkatkan Inovasi Dan Kesejahteraan Masyarakat: Konsep, Implementasi Dan Tantangan, Basuki M. Mukhlish

Jurnal Administrasi Bisnis Terapan

In the study of inter-organizational relationships, there is a tendency to look at relationships between two organizations (dyadic), and social networks are considered to be a combination of a number of dyadic relationships. There are often third parties who play a role in influencing the relationship between the two organizations, so the relationship becomes triadic. The third party referred to here is a relationship counselor who has a go-between role to safeguard, cultivate and develop social capital, help, adjust and resolve relationships between the two parties. One of the institutions that have a third role are innovation centers that have …


Proses Akuisisi Koleksi Buku Di Perpustakaan Bank Indonesia, Niko Grataridarga, Radityo Kusumo Santoso, Alif Rizky Ramadhani Dec 2018

Proses Akuisisi Koleksi Buku Di Perpustakaan Bank Indonesia, Niko Grataridarga, Radityo Kusumo Santoso, Alif Rizky Ramadhani

Jurnal Administrasi Bisnis Terapan

This study discusses the collection acquisition of books in the library of Bank Indonesia to see the course of the process. Acquisition process used various methods such as collection purchases, grants or gifts, information resource sharing, and independent publications. This research method used qualitative method with case study at Bank Indonesia Library where they have Collection Development Division. Data collection is done by way of observation participation, interview, and documents observation. The results that can be reviewed are acquisition processes at Bank Indonesia including purchasing activities and independent publications of the parent organization. The conclusion is that Bank Indonesia Libraries …


Penyelesaian Piutang Negara Pada Perusahaan Bumn: Sebuah Peran Penting Kementerian Keuangan Republik Indonesia, Vindaniar Yuristamanda Putri, Vionika Apriliasta Ginting Dec 2018

Penyelesaian Piutang Negara Pada Perusahaan Bumn: Sebuah Peran Penting Kementerian Keuangan Republik Indonesia, Vindaniar Yuristamanda Putri, Vionika Apriliasta Ginting

Jurnal Administrasi Bisnis Terapan

The purpose of this paper is to describe the role of The Ministry of Finance of the Republic of Indonesia in the settlement process of state receivable which sourced from RDI (Investment Fund Account) on State Owned Enterprises (case study of PT.X). This research uses qualitative and quantitative method with a descriptive approach to answer the research questions. Investment in SOE company (PT.X) has some issues regarding of repayment by the company. This needs to be resolved by the Ministry of Finance through Directorate of Investment Management System. The settlement process of state receivables are regulated in PMK No.13/PMK.05/2016 by …


Efektivitas Program Pelatihan Program Pengendalian Infeksi (Ppi) Melalui Evaluasi Pre Test Dan Pos Test Di Bagian Diklat Rumah Sakit Pusat Otak Nasional (Rsp Pon), Nur Fadilah Dewi, Yulial Hikmah Dec 2018

Efektivitas Program Pelatihan Program Pengendalian Infeksi (Ppi) Melalui Evaluasi Pre Test Dan Pos Test Di Bagian Diklat Rumah Sakit Pusat Otak Nasional (Rsp Pon), Nur Fadilah Dewi, Yulial Hikmah

Jurnal Administrasi Bisnis Terapan

Education and Training National Brain Center Hospital is the part that takes care of all matters related to education and training of hospital staff. One type of training is held, namely the Training of Prevention and Control of Infection. Prevention and Control of Infection training is a systematic and planned effort to control the spread of hospital infections. This study aims to determine the effectiveness of infection control program training to employees of National Brain Center Hospital by using pre-test method before training and post-test after training. Research subjects amounted to 30 participants. This research is a quantitative research by …


Analisis Implementasi Se No.26/Pj/2015 Tentang Penegasan Penggunaan Nomor Seri Faktur Pajak Dan Tata Cara Pembuatan Faktur Pajak Ditinjau Dari Asas Ease Of Administration (Studi Kasus Pt Mi), Elsie Sylviana Kasim, Poppy Viendya Dec 2018

Analisis Implementasi Se No.26/Pj/2015 Tentang Penegasan Penggunaan Nomor Seri Faktur Pajak Dan Tata Cara Pembuatan Faktur Pajak Ditinjau Dari Asas Ease Of Administration (Studi Kasus Pt Mi), Elsie Sylviana Kasim, Poppy Viendya

Jurnal Administrasi Bisnis Terapan

This study discusses the implementation analysis of SE No. 26 / PJ / 2015 on the affirmation of the use of the Tax Invoice number and the procedure for making the Tax Invoice from the principle of ease of administration (case study of PT MI). Data collection techniques used in this study is literature studies (Library Research) and field studies (Field Research). The results of research and analysis can be concluded as follows SE implementation No. 26 / PJ/ 2015 does not provide certainty to the Taxpayer, not efficient because the Taxpayer is required to pay a fine, not convenience …


ضرورة تفعيل دور المحاسبة القضائية وتطويرها في العراق, ميثم مالك راضي, عبد الزهرة سلمان الروازق Dec 2018

ضرورة تفعيل دور المحاسبة القضائية وتطويرها في العراق, ميثم مالك راضي, عبد الزهرة سلمان الروازق

Muthanna Journal of Administrative and Economics Sciences

يهدف هذا البحث الى تسليط الضوء على اهمية المحاسبة القضائية والحاجة الملحة الى تفعيل وتطوير دورها في العراق للمساعدة في حل الكثير من المشاكل المالية والقضائية. اذ يعاني العراق من مشاكل عديدة نتيجة غياب دور المحاسبة القضائية وعدم الاستفادة من خدماتها وخبرائها في الكثير المشاكل المالية والقضائية العالقة. تم صياغة هذا البحث من خلال الاعتماد على خمس فرضيات رئيسة وثلاث فرضيات فرعية. ركزت الثلاث فرضيات الاولى على اهمية الحاجة الى خدمات المحاسبة القضائية في العراق واهم القطاعات والمجالات التي يمكن الاستفادة من خدماتها فيها, في حين ركزت الفرضية الرابعة على المهارات الضرورية والمناسبة التي ينبغي ان يتمتع بها المحاسبين القضائيين …