Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons™

Open Access. Powered by Scholars. Published by Universities.®

Business Administration, Management, and Operations

Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 91 - 120 of 1939

Full-Text Articles in Accounting

Career Development And Its Role In Organizational Commitment: An Analytical Survey Of The Opinions Of A Sample Of Employees At Al-Zahrawi Surgical Hospital/Maysan, Salem Haider Resen Dec 2025

Career Development And Its Role In Organizational Commitment: An Analytical Survey Of The Opinions Of A Sample Of Employees At Al-Zahrawi Surgical Hospital/Maysan, Salem Haider Resen

Muthanna Journal of Administrative and Economics Sciences

The research aims to reveal the role of career development in its dimensions (training, promotions, career planning) in enhancing organizational commitment, as the research problem was embodied in knowing the role played by career development in the organizational commitment of employees at Al-Zahrawi Surgical Hospital/Maysan? To achieve this, the research relied on a main hypothesis that (there is no statistically significant correlation or effect between career development and organizational commitment). The importance of the research is highlighted by its contribution to the development of human resources strategies to achieve organizational stability at the level of the Iraqi environment. On the …


The Impact Of Using Management Information System On Enhancing Intelligent Organizations: An Exploratory Study Of The Opinions Of A Sample Of Faculty Members At The College Of Administration And Economics – University Of Mosul, Ali Jasim Shalash Dec 2025

The Impact Of Using Management Information System On Enhancing Intelligent Organizations: An Exploratory Study Of The Opinions Of A Sample Of Faculty Members At The College Of Administration And Economics – University Of Mosul, Ali Jasim Shalash

Muthanna Journal of Administrative and Economics Sciences

The present study seeks to investigate the effect of the dimensions of the Management Information System (MIS) on fostering intelligent organizations, through analyzing the relationship between the system’s components (organization, human resources, information technology, and data/information) and the level of organizational intelligence. The research employed a descriptive–analytical methodology, with data collected from a sample of 88 faculty members at the College of Administration and Economics, utilizing a scientifically designed questionnaire. The results indicated a strong and statistically significant correlation between all MIS dimensions and the development of intelligent organizations, with the system accounting for 43.3% of the variance in organizational …


The Impact Of Psychological Sustainability On The Strategic Agility System: The Role Of Design Thinking : An Analytical Study Of Technical Opinions From Senior Officials At Several Private Universities In Basra Governorate, Iman Hato Jahlol, Muhammed Nabeel Al-Salim Dec 2025

The Impact Of Psychological Sustainability On The Strategic Agility System: The Role Of Design Thinking : An Analytical Study Of Technical Opinions From Senior Officials At Several Private Universities In Basra Governorate, Iman Hato Jahlol, Muhammed Nabeel Al-Salim

Muthanna Journal of Administrative and Economics Sciences

This study seeks to address the limited ability of private colleges in Basra Governorate to cope with organizational and educational challenges by examining the relationship between employees’ psychological well-being (faculty members and administrators) and strategic agility, while testing the mediating role of design thinking. The study adopted a descriptive–analytical approach and employed validated scales: Ryff (1989) for psychological well-being, Ergin (2024) for design thinking, and Doz & Kosonen (2008) for strategic agility. The sample consisted of 196 participants selected through stratified random sampling. The study was guided by a main hypothesis stating that the combined dimensions of psychological well-being (purpose …


The Role Of Expert Systems In Enhancing Organizational Performance In Hotel Organizations A Descriptive–Analytical Study Of The Opinions Of A Sample Of Managers And Employees In First-Class Hotels In Erbil Governorate, Dr. Hassan Odah Ghdaab Dec 2025

The Role Of Expert Systems In Enhancing Organizational Performance In Hotel Organizations A Descriptive–Analytical Study Of The Opinions Of A Sample Of Managers And Employees In First-Class Hotels In Erbil Governorate, Dr. Hassan Odah Ghdaab

Muthanna Journal of Administrative and Economics Sciences

The study aimed to identify the role of expert systems as an independent variable with its dimensions (hardware, software, knowledge engineer) in enhancing organizational performance as a dependent variable. The research problem emerged through the need to determine the role of expert systems in improving organizational performance if adopted by managers and employees in the surveyed hotel organizations. A hypothetical model was presented to test the main and sub-hypotheses and to answer the research questions. The study focused on five-star hotels, with the research population consisting of managers and employees in hotel organizations in Erbil Governorate, specifically: (Erbil Quartz Hotel, …


Total Quality Management And Its Relationship With Organizational Efficiency Through The Mediating Role Of Benchmarking –An Exploratory Study At The Hartha Thermal Power Station For Electric Power Generation, Dhuha Nadhem Abdullah Al-Maliki, Dr. Zainab Shallal Akkar Jaber Dec 2025

Total Quality Management And Its Relationship With Organizational Efficiency Through The Mediating Role Of Benchmarking –An Exploratory Study At The Hartha Thermal Power Station For Electric Power Generation, Dhuha Nadhem Abdullah Al-Maliki, Dr. Zainab Shallal Akkar Jaber

Muthanna Journal of Administrative and Economics Sciences

Public service organizations face increasing challenges in achieving organizational efficiency and sustainable excellence despite adopting quality initiatives. This is attributed to the limited integration of Total Quality Management (TQM) and benchmarking as pivotal tools in the continuous improvement process. This study aims to analyze the role of TQM, with its dimensions of (top management commitment, process management, training and capacity building, data-driven decision-making, and employee engagement), in enhancing organizational efficiency, while also examining the mediating role of benchmarking in this relationship. The study employed a descriptive-analytical approach and included a sample of 270 employees at the Al-Haritha Thermal Power Plant …


The Impact Of Cumulative Career Experience Of Internal Control Managers On Firms' Efficiency In Different Information Environments, Inkyung Yoon, Hansol Lee, Dongjoon Choi Dec 2025

The Impact Of Cumulative Career Experience Of Internal Control Managers On Firms' Efficiency In Different Information Environments, Inkyung Yoon, Hansol Lee, Dongjoon Choi

Economic and Business Review

This study investigates the effect of internal control (IC) managers' cumulative career experience on the operational efficiency of Korean listed firms between 2018 and 2020. Building on the premise that managers with extensive experience positively influence ICs and the internal information environment, this study hypothesises that cumulative career experience of an IC manager is also positively associated with a firm's operational efficiency. To empirically assess efficiency, this study applies data envelopment analysis (DEA), a nonparametric technique that evaluates relative efficiency based on multiple input and output measures. The results suggest that IC managers with greater cumulative experience significantly enhance a …


Institutional Isomorphism, Top Management Commitment, And Environmental Disclosure In Tanzania’S Construction Sector, Aulelius Lema, Siasa Issa Mzenzi Dec 2025

Institutional Isomorphism, Top Management Commitment, And Environmental Disclosure In Tanzania’S Construction Sector, Aulelius Lema, Siasa Issa Mzenzi

Business Management Review

This study examined the influence of institutional isomorphism on environmental disclosure (ED) in Tanzania’s construction sector and the mediating role of top management commitment (TMC). A cross-sectional design was employed, with data collected from 314 construction firms. Environmental disclosure was measured using content analysis of financial reports, and Structural Equation Modelling using the Maximum Likelihood Estimation (MLE) method was used to estimate the structural model. The findings reveal that coercive, normative, and mimetic pressures significantly impact ED. The result also indicates that TMC significantly affects ED and mediates mimetic pressure’s effect, but does not mediate coercive or normative pressures. Similarly, …


Effect Of Servant Leaders’ Humility, Active Listening, And Trust-Building On Employee Engagement In U.S. Private Financial Organizations, Sunny Sung Phd, Tom Butkiewicz Ph.D. Nov 2025

Effect Of Servant Leaders’ Humility, Active Listening, And Trust-Building On Employee Engagement In U.S. Private Financial Organizations, Sunny Sung Phd, Tom Butkiewicz Ph.D.

International Journal of Applied Management and Technology

Ineffective leadership characteristics hinder employee engagement in the financial industry, leading to negative organizational outcomes. The purpose of this quantitative, correlational, cross-sectional study was to examine the relationship between servant leaders’ humility, active listening, and trust-building and employee engagement in U.S. private financial organizations. The servant leadership theory of serving followers and the social exchange theory of reciprocity grounded this study. Using simple random sampling, the participants comprised190 employees from private financial organizations in the United States. They completed the Servant Leadership Scale-7; Servant Leadership Assessment Instrument factors 6 and 7; the hearing, understanding, remembering, interpreting, evaluating, and responding (HURIER) …


Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray Nov 2025

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …


Identifying Effective Corporate Financial Strategies For Overcoming Economic Shocks: A Literature Review, Selvi Permata Groda, Muazila Norisnita Nov 2025

Identifying Effective Corporate Financial Strategies For Overcoming Economic Shocks: A Literature Review, Selvi Permata Groda, Muazila Norisnita

Jurnal Administrasi Bisnis Terapan

The current era of heightened global economic uncertainty necessitates a thorough understanding of corporate financial strategies that enable firms to weather economic shocks. This literature review systematically identifies and analyzes financial strategies and practices that have demonstrated effectiveness in mitigating the negative impacts of events such as geopolitical instability. The methodology involves a comprehensive synthesis of existing scholarly articles focusing on corporate finance responses to global economic volatility. This study examines strategies related to funding, capital structure, cash management, and investment, evaluating their success in fostering financial resilience. Furthermore, the review integrates relevant financial theories, including the pecking order, trade-off, …


The Impact Of Stocks Traded In The Iraq Stock Exchange On Bank Credit Rates For The Period 2008–2023, Waleed Ashour Khalid Sep 2025

The Impact Of Stocks Traded In The Iraq Stock Exchange On Bank Credit Rates For The Period 2008–2023, Waleed Ashour Khalid

Muthanna Journal of Administrative and Economics Sciences

Trading volumes are one of the most important indicators of liquidity in financial markets. Although the Iraqi banking system has experienced liquidity turmoil since 2003, this has led to a significant decline in the stock market. This study aims to investigate the impact of trading volumes on bank credit in the Iraq Stock Exchange. Based on a sample of 60 companies listed on the Iraq Stock Exchange and 18 banks, the study spanned a 15-year period, from 2008 to 2023. Using the least squares method, we demonstrated the relationship between the liquidity of stocks traded in Iraqi financial markets and …


(Transmuted Lower Record Type Rayleigh Pareto Distribution) Proposal: Characteristics And Application, Osama Abdul Azeez Kadhim Al-Quraishi Sep 2025

(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 …


Developing Islamic Finance Products Between Shari Ah Compliance And Contemporary Innovation, Safaa Faleeh Hassan Sep 2025

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 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 Sep 2025

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 …


Exploring The Relationship Between Quality Audits Performance Metrics And Compliance Within Healthcare Quality Management Systems, Abdulrahman Abdullah Alrahmani Sep 2025

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 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 Sep 2025

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 …


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 Sep 2025

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 Modern Costing Techniques (Green Target Costing, Total Quality Management) In Reducing Production Costs And Achieving Sustainable Development Goals: “An Exploratory Study In The Iraqi Stock Market”, Mawj Abbas Jasim Alhchaimi, Ali Mahdi Hameed, Fatimah Flayyih Oudah, Adnan Kadhum Matrood Sep 2025

The Role Of Modern Costing Techniques (Green Target Costing, Total Quality Management) In Reducing Production Costs And Achieving Sustainable Development Goals: “An Exploratory Study In The Iraqi Stock Market”, Mawj Abbas Jasim Alhchaimi, Ali Mahdi Hameed, Fatimah Flayyih Oudah, Adnan Kadhum Matrood

Muthanna Journal of Administrative and Economics Sciences

Costing techniques, such as Green Target Costing and Total Quality Management, play a crucial role in achieving sustainable development goals. These techniques assist organizations in achieving integration between economy, environment, and society, leading to sustainable development. Green Target Costing helps identify and reduce environmental costs, encouraging companies to use resources efficiently, and contributing to sustainable development goals. Additionally, Total Quality Management improves quality, reduces costs, and promotes a quality culture within the organization, ultimately contributing to sustainable development through enhanced institutional performance. The use of these costing techniques, Green Target Costing and Total Quality Management, enables organizations to achieve sustainable …


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 Sep 2025

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 …


The Role Of Strategic Alignment In Achieving Sustainable Competitive Advantage-An Analytical Study At Al-Maaref University College, Ali Ahmed Mohammed Sep 2025

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 …


The Role Of The Liquidity Gap In Credit Expansion - An Analytical Study Of A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Laila Abdul Karim Mohammed Sep 2025

The Role Of The Liquidity Gap In Credit Expansion - An Analytical Study Of A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Laila Abdul Karim Mohammed

Muthanna Journal of Administrative and Economics Sciences

This research aims to analyze the specificity of succession between nine and the expansion of credit on the establishment consisting of five private Iraqi commercial banks for the period (2014-2023). The research may be conducted at the level of descriptive analysis with standard employment trends and relative analyses and analysis of these ratios by relying on the following financial data of the banks under study and analyzing them, The research results showed that all the banks studied have a positive liquidity gap, but this excess liquidity was not reflected in credit expansion, as Iraqi banks behave conservatively in investing their …


The Role Of Information Technology In Increasing The Volume Of Electronic Trading And Attracting Investment - Iraq Stock Exchange Securities Case Study, Amna Shehab Ahmed Al-Hassan Aug 2025

The Role Of Information Technology In Increasing The Volume Of Electronic Trading And Attracting Investment - Iraq Stock Exchange Securities Case Study, Amna Shehab Ahmed Al-Hassan

Muthanna Journal of Administrative and Economics Sciences

This research aims to measure the impact of information and communication technology on the performance of the stock market by measuring the trading volume in the Iraqi market during the period 2009–2023, after the introduction of information and communication technology. To achieve the study's objective, the ordinary least squares method was used to calculate the effects of information technology on the indicators of the Iraqi Stock Exchange. The study results are reflected in the presence of a direct relationship between the information and communication technology indicator represented by (trading volume) and the indicators of the Iraqi stock market, which means …


Measurement And Analysis Of The Impact Of Money Supply Growth On The Capital Adequacy Of The Iraqi Banking System For The Period (2010-2023), Hayder .H. Al-Bujabir, Hussein Naeem Sonan Aug 2025

Measurement And Analysis Of The Impact Of Money Supply Growth On The Capital Adequacy Of The Iraqi Banking System For The Period (2010-2023), Hayder .H. Al-Bujabir, Hussein Naeem Sonan

Muthanna Journal of Administrative and Economics Sciences

This study explores the dynamic relationship between money supply and capital adequacy in the Iraqi banking sector from 2010 to 2023. It analyzes the impact of increased money supply on Iraqi banks’ ability to maintain sufficient capital to mitigate potential financial risks and ensure the banking system’s stability. The research examines both the direct and indirect effects of money supply expansion on banks’ available capital. It reflects the challenges and opportunities of liquidity expansion and its implications for banks’ capacity to manage financial crises. The study also addresses the role of monetary policies adopted by the Central Bank of Iraq …


The Role Of Blockchain Technology In The Quality Of Electronic Services: An Exploratory Study Of The Opinions Of Individuals Working In A Sample Of Private Banks In The City Of Mosul, Zaid Fawzi Ayoob Al-Sheikh, Bassam Mohammed Yaseen, Faraj Nghaimesh Faraj Aug 2025

The Role Of Blockchain Technology In The Quality Of Electronic Services: An Exploratory Study Of The Opinions Of Individuals Working In A Sample Of Private Banks In The City Of Mosul, Zaid Fawzi Ayoob Al-Sheikh, Bassam Mohammed Yaseen, Faraj Nghaimesh Faraj

Muthanna Journal of Administrative and Economics Sciences

The current research seeks to identify the role of blockchain technology in enhancing the quality of electronic services. The research relied on testing blockchain technology as an independent variable, the quality of electronic services as a dependent variable, and an analytical field framework to identify the nature of the correlation and influence relationship between the research variables. The data was collected based on the questionnaire form prepared for this purpose. It was tested using statistical methods in the (SPSS) program. A total of 84 valid questionnaires were retrieved for analysis. The research reached a number of conclusions, the most prominent …


The Arrogant Attitude Of The Chief Audit Executive And Its Impact On Poor Communication With Audit Teams And Organizational Value, Akeel Dakheel Kareem, Maytham Abed Kadem, Almed Faisal Taqi Aug 2025

The Arrogant Attitude Of The Chief Audit Executive And Its Impact On Poor Communication With Audit Teams And Organizational Value, Akeel Dakheel Kareem, Maytham Abed Kadem, Almed Faisal Taqi

Muthanna Journal of Administrative and Economics Sciences

This study aims to examine the impact of the superiority complex of the Chief Internal Auditor on the lack of communication with the audit team and its effect on the institution’s value. A questionnaire was designed and divided into three main dimensions: (1) the superiority complex of the Chief Internal Auditor, (2) the lack of communication skills within the audit team, and (3) the institution’s value. The study targeted employees working in the internal audit departments of Iraqi universities, with a sample of 186 internal auditors. The collected data were analyzed using SPSS v.26. The study’s findings indicate a negative …


Responsive Supply Chain And Its Role In Reducing Some Supply Chain Risks: A Field Study In Al- Mosul Company For Iron And Steel, Ali Waleed Hazim Al Abady Aug 2025

Responsive Supply Chain And Its Role In Reducing Some Supply Chain Risks: A Field Study In Al- Mosul Company For Iron And Steel, Ali Waleed Hazim Al Abady

Muthanna Journal of Administrative and Economics Sciences

The current research aims to attempt to demonstrate the extent of the contribution of the responsive supply chain, which represented the independent variable, in reducing some supply chain risks represented by (supply risks, demand risks, process risks, and environmental risks), which represented the dependent variable in Al- Mosul Company For Iron and Steel, at a time when companies’ interest in reducing their supply chain risks has increased, which enables them to stand up to local and international competitors. Through the researcher’s survey, it became clear that the company is facing a problem, as it cannot confront several supply chain risks. …


The Role Of Service Quality In Enhancing Competitive Advantage In The Health Sectors, Hassanin.H. Hatef Aug 2025

The Role Of Service Quality In Enhancing Competitive Advantage In The Health Sectors, Hassanin.H. Hatef

Muthanna Journal of Administrative and Economics Sciences

The research aims to reveal the role of the quality of health sector services in achieving a competitive advantage in Muthanna Governorate, where the research used the descriptive approach. The research community consisted of a sample of employees in the health sectors in Muthanna Governorate, and the questionnaire was utilized to collect data and information and then analyze it into a set of statistical methods. The research sample was selected randomly, where (164) questionnaires were distributed, only (32) were retrieved, and the final sample was (132) employees. The results reached were described, analyzed, and interpreted. The survey approach was also …


Valuing Firms Using The Price-To-Sales Ratio: A Practical Perspective, B. Brian Lee, Haeyoung Shin, Dong-Kyoon Kim Aug 2025

Valuing Firms Using The Price-To-Sales Ratio: A Practical Perspective, B. Brian Lee, Haeyoung Shin, Dong-Kyoon Kim

Southwestern Business Administration Journal

The price-to-earnings (P/E) ratio is a key financial metric used to assess a firm's value by comparing its stock price to earnings. However, the P/E ratio becomes ineffective for firms with losses (Joos & Plesko, 2005). In such cases, the price-to-sales (P/S) ratio is an alternative valuation metric. However, while the P/S ratio helps compare firms with similar business models, financial leverage can distort the interpretation of the P/S ratio, potentially misleading investors. This study offers practical guidance for accounting and finance professionals on enhancing the utility of the P/S ratio by considering leverage effects. Using 147,951 firm-year observations from …


Web-Based Data Collection Application Development At Pt Hidup Selalu Sejahtera Using Fuzzy Algorithm, Yulius Eka Agung Seputra Jul 2025

Web-Based Data Collection Application Development At Pt Hidup Selalu Sejahtera Using Fuzzy Algorithm, Yulius Eka Agung Seputra

Jurnal Administrasi Bisnis Terapan

This study focuses on designing and developing a web-based data collection application at PT Hidup Selalu Sejahtera utilizing fuzzy algorithms. The research method involves analyzing sales data to identify consumer behavior patterns and enhance marketing strategies. The application is developed using the Software Development Life Cycle to ensure efficiency and effectiveness. Findings show that the application improves decision-making accuracy based on sales data and offers deeper insights into consumer preferences. Furthermore, it enhances data management, leading to increased productivity within the organization. However, the study acknowledges limitations related to the volume of data analyzed, which may impact the generalizability of …


Analisis Kualitas Pelayanan Customer Service Pada Rumah Sakit Di Provinsi Dki Jakarta, Badra Al Aufa Jul 2025

Analisis Kualitas Pelayanan Customer Service Pada Rumah Sakit Di Provinsi Dki Jakarta, Badra Al Aufa

Jurnal Administrasi Bisnis Terapan

Improving the quality of hospital services could be increase profit, market share and cost savings. Staff in front desk plays an important role in affect satisfaction patients, possibility for someone to recommend service and grades create a for patients. This study attempts to analyze the quality of customer service unit at hospital in Jakarta, Indonesia. This research used observation method. Data collection technique was using ghost shopping method. Research has been conducted on 19 hospitals in Jakarta. The selection of hospital was using purposive sampling method. Check list has been used for data collection. Observation has been conducted to see …