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Full-Text Articles in Accounting

The Impact Of Implementing Good Governance Principles On The Quality Of University Education: An Analytical Study Of The Opinions Of A Sample Of Employees At Sawa Private University, Thanaa Hussein Jalil Al-Khuzaie Dec 2025

The Impact Of Implementing Good Governance Principles On The Quality Of University Education: An Analytical Study Of The Opinions Of A Sample Of Employees At Sawa Private University, Thanaa Hussein Jalil Al-Khuzaie

Muthanna Journal of Administrative and Economics Sciences

This study aims to analyze the impact of applying good governance principles—such as transparency, accountability, participation, and the rule of law—within higher education institutions on the quality of university education, by examining the relationship between these principles and academic and administrative quality indicators. The study population comprised academic and administrative staff at Al-Sahel Private University. A stratified random sample of 75 participants was selected from the university. Data were analyzed using descriptive statistics (mean, standard deviation), Pearson correlation coefficient, and coefficient of variation. The instrument’s reliability was assessed using Cronbach’s alpha, and factor analysis was conducted. Hypotheses were tested using …


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 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, …


Esg Reporting And Market Capitalization In Asia: The Role Of National Cultural Values, Anggelia Syahputri, Mirza Khayhan Asyitiyani, Risda Nurmayanti Dec 2025

Esg Reporting And Market Capitalization In Asia: The Role Of National Cultural Values, Anggelia Syahputri, Mirza Khayhan Asyitiyani, Risda Nurmayanti

Jurnal Akuntansi dan Keuangan Indonesia

Background: The discussion around sustainability issues is advancing in Asia, highlighting ESG disclosure as a critical competitive advantage for companies. Corporate ESG disclosure can influence investment decisions as investors seek information on companies' ESG practices. Method: This study examines the impact of ESG reporting on market capitalization and the moderating role of Hofstede's cultural values. The analysis is based on panel data from listed firms in nine Asian countries (Indonesia, Malaysia, Thailand, the Philippines, Singapore, India, Taiwan, Japan, and China) over the period 2018–2023. Findings: The findings show a positive relationship between cumulative ESG scores and market capitalization in both …


The Tax Adviser, Volume 8, Number 6, June 1977, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 8, Number 6, June 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended May 1977, American Institute Of Certified Public Accountants Dec 2025

Author Index, 12 Months Ended May 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended May 1977, American Institute Of Certified Public Accountants Dec 2025

Subject Index, 12 Months Ended May 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Dec 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: Responsibilities Statement No. 10, Thomas R. Hanley Dec 2025

Washington Report: Responsibilities Statement No. 10, Thomas R. Hanley

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Dec 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Crossword: Words Of Change, Josh Grauer Dec 2025

Crossword: Words Of Change, Josh Grauer

Tax Adviser

No abstract provided.


Tax Clinic, Paul Farber Dec 2025

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.


’76 Act Locks The Door On Many Office-In-Home Deductions, James E. Smith Dec 2025

’76 Act Locks The Door On Many Office-In-Home Deductions, James E. Smith

Tax Adviser

No abstract provided.


Transferring Patents And Know-How, Steven J. Cohen, John C. Suttle Dec 2025

Transferring Patents And Know-How, Steven J. Cohen, John C. Suttle

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii) The, Byrle M. Abbin, Robert H. Daskal, David K. Carlson Dec 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii) The, Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.


Viewpoint: Managing The Erisa Requalification Crunch, Alvin D. Lurie Dec 2025

Viewpoint: Managing The Erisa Requalification Crunch, Alvin D. Lurie

Tax Adviser

No abstract provided.


Look At The ’76 Act’S Effect On The Oil And Gas Industry, Arthur O. Wilkonson Dec 2025

Look At The ’76 Act’S Effect On The Oil And Gas Industry, Arthur O. Wilkonson

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 8, Number 4, April 1977, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 8, Number 4, April 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended March 1977, American Institute Of Certified Public Accountants Dec 2025

Author Index, 12 Months Ended March 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended April 1977, American Institute Of Certified Public Accountants Dec 2025

Subject Index, 12 Months Ended April 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Dec 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Dec 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Tax Clinic, Peter Elder Dec 2025

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.


Choosing A Settlement Option Under A Defined Contribution Plan, W. Eugene Seago, Wayne E. Leininger Dec 2025

Choosing A Settlement Option Under A Defined Contribution Plan, W. Eugene Seago, Wayne E. Leininger

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, Robert H. Daskal, David K. Carlson Dec 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.


Reits: Tax Planning Under The ’76 Act, Burton M. Mirsky, Alan Yates Dec 2025

Reits: Tax Planning Under The ’76 Act, Burton M. Mirsky, Alan Yates

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 5, Number 12, December 1974, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 5, Number 12, December 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended November 1974, American Institute Of Certified Public Accountants Dec 2025

Author Index, 12 Months Ended November 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended November 1974, American Institute Of Certified Public Accountants Dec 2025

Subject Index, 12 Months Ended November 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Dec 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.