Business Administration, Management, and Operations Commons^™

Work Environment Quality And Its Relationship To Job Satisfaction In The Kirkuk Education Directorate, Ahmed Abd Saleh

Muthanna Journal of Administrative and Economics Sciences

The study aimed to examine the relationship between the quality of the work environment in its dimensions (teamwork, improvement of working conditions, and motivation) and the achievement of job satisfaction among the employees of Kirkuk Directorate of Education, with a focus on the extent to which the elements of the work environment affect the level of satisfaction and organizational commitment. The study population consisted of 970 employees of the directorate, from which a random sample of 100 employees from various departments and job levels was selected as the study sample. The majority of the sample were male, with work experience …

Educating For Responsible Ai Governance - Building Interdisciplinary Frameworks For The Management Of Artificial Intelligence, Grace Eboh

Southwestern Business Administration Journal

As Artificial Intelligence (AI) becomes increasingly prevalent across industries, there is a critical need for educational programs that teach effective AI governance and management. This article examines how educational institutions can develop comprehensive curricula to prepare professionals for the complex challenges of overseeing AI systems responsibly. It analyzes current gaps in AI governance education, proposes frameworks for curriculum design, and identifies key competencies required for effective AI stewardship. The findings suggest that successful AI governance education must adopt an interdisciplinary approach that integrates technical literacy, policy understanding, ethical reasoning, and organizational management.

Financial Leverage And Firm Performance: An Empirical Review And Analysis, Iqbal Md. M Islam

Journal of Global Business Insights

This paper examines the dual impact of financial leverage on corporate performance by analyzing empirical data across developed and developing nations, industries, and different periods. Leverage can enhance profitability through tax benefits and improved efficiency, but it also maximizes financial risk, making its effects highly context dependent. Theoretical frameworks such as the Trade-off Theory, Modigliani-Miller Theorem, Agency Theory, and Pecking Order Theory offer diverse perspectives on how debt influences firm outcomes. Empirical findings reveal mixed results; moderate leverage may lower capital costs and boost performance, whereas unnecessary debt can lead to financial distress. Disparities emerge between developed and developing economies. …

Operational Factors Influencing Branch Revenue In Multi-Branch Child Therapy Services, Muhammad Luthfi

Jurnal Administrasi Bisnis Terapan

The management of multi-branch child therapy services requires a strong understanding of operational factors that contribute to revenue performance. This study aims to analyze the relationship between operational days, occupancy rate, service attendance, and the number of practitioners in relation to branch revenue within a child therapy service organization operating in urban areas in Indonesia. A quantitative cross-sectional design was employed using operational data collected from 24 child therapy services. This study employed a quantitative cross-sectional design using branch-level operational data collected in December 2025 from 24 child therapy service branches. Multiple linear regression analysis was conducted to examine the …

Faktor Yang Mempengaruhi Niat Investasi Cryptocurrency Ditinjau Dari Unified Theory Of Acceptance Dan Use Of Technology (Utaut): Tinjauan Literatur, Muazila Norisnita, Selvi Permata Groda

Jurnal Administrasi Bisnis Terapan

This study aims to examine the implementation of the Unified Theory of Acceptance and Use of Technology (UTAUT) in the context of cryptocurrency investment intentions. UTAUT is a modern technology acceptance theory, developed from earlier models of technology adoption, and is commonly used to explore user acceptance of new technologies. In this context, it is applied to cryptocurrency, a relatively new form of investment that relies on technology not previously used in traditional investment instruments such as stocks, commodities, bonds, or mutual funds. UTAUT consists of four key constructs that explain individuals' intention and behavior in adopting a technology: effort …

Business Communication Barriers In An Export-Oriented Company: A Case Study Of Pt. Xyz, Sartika Ekadyasa, Arius Krypton

Jurnal Administrasi Bisnis Terapan

This study examines business communication barriers faced by PT. XYZ, an export-oriented company engaged in international business cooperation. Using a qualitative case study approach, data were collected through observation, in-depth interviews, documentation, and literature review. The findings indicate that business communication is influenced by multiple interrelated barriers, including socio-anthro-psychological, technical, and ecological factors, which affect communication effectiveness during coordination, negotiation, and relationship management with foreign business partners. These barriers shape the quality of mutual understanding, trust, and operational efficiency in cross-border interactions. The study highlights the importance of integrated communication strategies that address social, cultural, psychological, technical, and environmental dimensions …

Applying Total Quality Management And Auditor Size Theories To Audit Quality: Evidence From Tanzanian Auditing Firms, Freddy Chaula, Henry Zeno Chalu, Paul Ambege

Business Management Review

Amid mixed global findings on the determinants of audit quality, particularly in emerging markets, the role of engagement team competence and audit firm size remains underexplored. This study investigates the relationship between engagement team competence, audit firm size, and audit quality in Tanzanian auditing firms. The hypotheses were tested using PLS-SEM based on data obtained from a cross-sectional survey of 147 Tanzanian audit partners. Audit firm size (β = 0.309, p < 0.01) and engagement team competence (β = 0.567, p < 0.01) were found to have significant positive effects on audit quality. These results suggest that audit quality is significantly enhanced by audit firm size and engagement team competence, thus supporting total quality management and auditor size theories. These findings highlight the need for regulators to strengthen auditor competence and to support the growth of small auditing firms, thereby enhancing their capacity, resources, and the overall audit quality. For auditing firms, the findings underscore the need to develop engagement team competence through initiatives such as professional training, mentoring, and knowledge-sharing programs. Additionally, firms should expand their capacity to strengthen audit quality. While focused on the Tanzanian context, the findings offer broader insights for improving audit quality in developing economies.

Collaboration Of Economic Institutions Based On Empowerment Programs To Strengthen Food Security: The Case Of Laying Hens In North Gorontalo, Karin Safitri

Jurnal Administrasi Bisnis Terapan

This study analyzes the role of economic institutional cooperation in strengthening food security through the development of laying hen farming in North Gorontalo Regency. Eggs are positioned as a strategic animal food due to their nutrient density and affordability for households, while also being relevant to the agenda of improving nutritional status through government programs. This study examines how the synergy of village and community institutions (e.g., Village-Owned Enterprises, cooperatives, and livestock groups) with regional livestock empowerment programs (e.g., the 2 Goats 10 Chickens/G2-10 Movement) and the national Free Nutritious Meals (MBG) program can strengthen production capacity, expand the farmer …

The Impact Of Premium Income And Claim Expenses On Property Insurance Underwriting Results, Debrina Vita Ferezagia, Marta Yuniar, Finisha S. Hardanto

Jurnal Administrasi Bisnis Terapan

ABSTRACT

The objective of this study is to examine the influence of premium income and claim expenses on the underwriting outcomes of property insurance. Property insurance is a form of insurance that provides protection for property against potential hazards, including fire, theft, and damage caused by natural catastrophes. The data were analyzed utilizing IBM SPSS Statistics 25. The data indicates that both premium income and claim expenses have a substantial influence on underwriting results. However, it is important to note that only premium income has a substantial influence on underwriting performance, accounting for an effective contribution of 83.3%. The coefficient …

Management Control Systems And Financial Stability In Nonprofit Organizations, Mary Constance Augustine

Theses, Dissertations and Capstones

Nonprofit organizations are critical to the United States economy, employing more than 12.8 million and providing vital services beyond what government programs can accomplish. These organizations are facing unparalleled financial challenges as competition for revenue sources increases and competitive pressure to excessively reduce overhead costs increases. Over the last three decades, managerial accounting literature has studied the effect of management control systems on innovative abilities in the commercial sector and recently, scholars have begun to apply these theories and methods to the nonprofit sector. Using Simons’ Levers of Control framework, this study employs a validated survey scale for nonprofit organizations …

Does A More Functionally Diverse Top Management Team Make The Financial Statements More Comparable?, Md Mahmudul Hasan, Audrey Wen-Hsin Hsu, Sayan Sarkar, Tsung-Hsuan Joey Yang

Accounting Faculty Publications

We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration. Using a sample of US firms, we find that financial statement comparability is positively associated with TMT functional diversity. We also find that the positive relationship between TMT functional diversity and comparability is more pronounced in firms with a poor information environment. Our findings remain robust after addressing endogeneity concerns. This study contributes to the existing …

A Strategic Analysis Of Project Learn Of Summit County, Alex Kennedy, Tyler Hutchinson, Haley Guest, Zach D. Thomas, Lizzie Sisler

Williams Honors College, Honors Research Projects

Our group is working with Project Learn of Summit County, a GED and ESL assistance program located in the Akron Public Library. Our group will be performing a strategic analysis and providing them with a strategic plan, to be presented to them at the end of the term. We aim to increase awareness for the program, point out areas of growth, and increase functionality.

Design Thinking For Corporate Social Responsibility Program Proposal Creation, Michelle "Mindy" D. Danovaro

University of the Pacific Theses and Dissertations

This qualitative study used action research to explore how the use of design thinking engaged employees in the creation of a corporate social responsibility (CSR) program proposal in a small- to medium-enterprises (SME) in the Sacramento region of California. The purpose of the study was to assess whether employee participation in a design thinking exercise could improve employee perception of engagement, inclusion, and reciprocity during the CSR program proposal creation. The study was grounded in social exchange theory, stakeholder theory, and design thinking methodologies. The iterative research process followed action research cycles (i.e., plan, act, observe, and reflect) integrated with …

Two Studies Exploring Signal-Environment Fit In Ai-Assisted Managerial Decision-Making Under Uncertainty, Oleksandr Kondrachuk

Graduate Studies Theses and Dissertations 2026

This dissertation examines how the fit between the characteristics of artificial intelligence systems and the uncertainty environment shapes managerial reliance on AI advice. Organizations increasingly deploy different AI systems, such as predictive and generative, to support management accounting decisions. However, the accounting literature has mainly treated AI as a single undifferentiated entity. This dissertation addresses this gap through two related studies. In the first study, drawing on signaling theory and ecological rationality, I develop a signal-environment fit framework proposing that the reliance on a certain AI system depends on the match between system characteristics (input, process, output) and uncertainty characteristics. …

Well, If You Put It That Way Three Studies On Contract Framing In Incomplete Contract Environments, Garrison L. Nuttall

Graduate Studies Theses and Dissertations 2026

This dissertation contains three studies examining contract framing, with implications for how organizations structure and frame performance-based compensation systems. Across all studies, I compare penalty contracts to bonus contracts with gain framing and bonus contracts with loss framing. My first study examines how managers prefer to frame performance-based compensation systems on average and identifies how the traits trust propensity, empathy, personal norm of reciprocity, loss aversion, Machiavellianism, and critical thinking disposition are associated with certain preferences. I find that mangers prefer bonus contracts to penalty contracts on average and that empathy is positively associated with this preference. My second study …

Two Papers Exploring Cognitive Fit Theory And Data Visualization In Accounting, Kelly Wellman

Graduate Studies Theses and Dissertations 2026

This dissertation examines how data visualization design influences judgment and decision making in accounting using cognitive fit theory as a unifying framework. As visualization tools such as dashboards, Excel, Tableau, and Power BI become increasingly prevalent, understanding which design choices improve performance has become critical. The first paper provides a structured literature review of cognitive fit theory from 1991 through 2025, synthesizing research across accounting and related disciplines and tracing its evolution from early graph vs tables comparisons to mor recent work incorporating task complexity, individual differences, and design-specific features. The review identifies key gaps, including limited attention to difference …

The Importance Of Official Development Assistance In The Financial Revenue Structure Of Recipient Countries: Selected Models, Abdul Kareem J.Shingar Al-Issa, Mustafa Takhakh Zahir

Muthanna Journal of Administrative and Economics Sciences

Official development assistance (ODA) is a source of financing typically linked to external sources and typically provided to developing and middle-income countries. It was approved by the United Nations in the first decade of development in the 1990s, and is provided by multilateral international agencies and sometimes by donor countries to recipient countries. This study addresses the importance of official development assistance (ODA) in countries that rely heavily on ODA to contribute to economic and social development. This study examines the structure of financial revenues in each of the countries represented by the Arab Republic of Egypt and Bangladesh. It …

The Role Of Linear Programming And Sensitivity Analysis In Improving The Transportation And Distribution Of Vegetable Oils: A Case Study Of The State Company For Vegetable Oils In Iraq, Zainab Alaa Hameed

Muthanna Journal of Administrative and Economics Sciences

The State Company for Vegetable Oils in Iraq faces a fundamental challenge of high transportation costs and inefficiency in distributing products across factories and warehouses to meet growing demand. Accordingly, this study aims to employ operations research methods-specifically linear programming and sensitivity analysis---to design a distribution plan that enhances efficiency and minimizes costs. The methodology involved developing a mathematical model of the transportation problem based on actual data related to supply quantities, demand requirements, and transportation costs between production sources and distribution outlets. The model was solved using WinQSB software to determine the optimal solution. Sensitivity analysis was then conducted …

The Impact Of Organizational Sustainability On Improving Companies’ Financial Performance (Applied To The Southern Refineries Company.), Thaer Khalaf Khashan

Muthanna Journal of Administrative and Economics Sciences

The impact of organizational sustainability on improving companies' financial performance, applied to the Southern Refineries Company. The research aims to explore the impact oforganizational companies' financial performance. The research variables were organizational sustainability as an independent variable with its three dimensions (economic sustainability, social sustainability, and environmental sustainability), and improving financial performance as a dependent variable. To achieve the research objectives, the descriptive analytical approach was adopted. A questionnaire was used as a tool for data collection. The questionnaire was distributed to a random sample of (400) individuals from the employees of the Southern Refineries Company, (388) questionnaires were retrieved, …

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 Role Of Transformational Leadership In Achieving Strategic Recovery: A Survey Study Of The Opinions Of A Sample Of Directors In The General Directorate Of Education In Nineveh Governorate, Mariam Moneim Malallah Al-Halawajy

Muthanna Journal of Administrative and Economics Sciences

The current study aims to shed light on the role of transformational leadership as an independent variable, embodied in four dimensions (idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration), in achieving strategic recovery as a dependent variable, represented by three dimensions (apology, compensation, and rapid response) at the General Directorate of Education in Nineveh Governorate. To achieve the objectives of the study, the descriptive–analytical approach was adopted as a methodological framework to accurately observe and analyze relationships. A validated questionnaire was designed for data collection and distributed to a sample of managers working in the Directorate, numbering (98). The …

The Role Of Fuzzy Logic In Cost-Volume-Profit Analysis, Ahmed Imad Abed Al-Atabe, Mohammed Wafi Abbas Al-Shammar

Muthanna Journal of Administrative and Economics Sciences

Cost-volume-profit analysis (CVP) is one of the most important basic tools in management accounting. It enables understanding the relationship between three key elements: costs, volume, and profit level. The problem with this research is that this type of analysis, in its traditional form, uses clear and fixed data, such as the variable cost per unit, total fixed costs, selling price, or sales volume, which can be accurately determined. However, these assumptions do not accurately reflect practical reality, which is often characterized by uncertainty and fluctuations. The research aims to utilize an artificial intelligence tool, fuzzy logic, as a more flexible …

The Impact Of Strategic Mindset On Competitive Pressures A Field Study At The Kronje Beverage Group, Dalal Salih Mahdi, Qadisiya Said Jabr

Muthanna Journal of Administrative and Economics Sciences

This research examines the impact of the strategic mindset (systems thinking, reframing, and deep thinking) on competitive pressures In the Kronje Group for beverage production. The descriptive analytical approach was adopted, collecting data using a questionnaire and analyzing it to express the opinions of a sample of leaders in the Kronje Group, which produces various beverages. The data was collected using a questionnaire based on a five-point Likert scale. A purposive sample of (60) managers was selected to represent the original population of (92) managers. The focus was on senior management leaders, including managers, assistants, and heads of departments, divisions, …

Digital Transformation And Its Role In Achieving Sustainable Competitive Advantage: Entrepreneurial Capabilities As A Mediating Variable – An Analytical Study Of A Group Of Private Banks, Kamal Kadhim Al-Hassani, Ali Matar Abd

Muthanna Journal of Administrative and Economics Sciences

This study aims to explore the mediating role of entrepreneurial capabilities in the relationship between digital transformation and competitive advantage in the Iraqi banking sector. The study adopted a descriptive-analytical approach, and data were collected through questionnaires distributed to 235 managers in private banks in Iraq, using a structured survey instrument. Structural Equation Modeling (SEM) was employed via AMOS v.25 to analyze the data and test the hypothesized relationships. The results revealed a statistically significant positive relationship between digital transformation and competitive advantage, highlighting the pivotal role of digital transformation in enhancing banks’ ability to achieve competitive superiority. More importantly, …

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

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

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

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, …

Sustainable Development In The Islamic Economy Between Theoretical Foundations And Practical Application, Dr. Ahmed Abbas Abdalhussein

Muthanna Journal of Administrative and Economics Sciences

This research aims to examine the implications of the Islamic vision of sustainable development and to identify the way Islamic law has addressed its environmental, economic, and social dimensions. This is achieved by examining evidence from the Prophet’s biography, which includes foundations that align, in some cases, with the goals of sustainable development, while also encompassing more comprehensive foundations for achieving sustainability. This is particularly true given that these foundations and principles are consistent with Islamic societies, as well as defining the responsibilities of the individual, society, and the state within the framework of the exalted status that God Almighty …

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 …