Business Administration, Management, and Operations Commons^™

The Role Of Risk-Based Audit Quality In Enhancing Financial Control Efficiency And Mitigating Financial Corruption In Iraqi Banks In Light Of The Ippf 2024 Framework, Nadia Talib Salman

Muthanna Journal of Administrative and Economics Sciences

The study investigates the relationship between risk-based audit quality, financial oversight efficiency and financial corruption reduction in banks listed on the Iraq Stock Exchange in the years 2008–2025 by applying International Professional Practices Framework (IPPF) 2024. A composite risk-based audit quality index was created which included auditor independence, auditor professional qualification, frequency of audit committee meetings, and auditor presence of a formal risk committee. Thirty three hundred annual reports were processed using AI-supported structured extraction with the Gemini API, resulting in an unbalanced final panel of 303 bank-year observations from 20 banks. Random Effects and some robustness and diagnostic tests …

The Role Of Organizational Passion In Reducing Counterproductive Work Behavior: A Field Study At The College Of Administration And Economics, University Of Fallujah, Mustafa Amjed Ibrahim, Zaid Khawam Mahmood, Wael Ismail Khalaf

Muthanna Journal of Administrative and Economics Sciences

This research aims to analyze the role of organizational passion in reducing negative work behavior among employees at the College of Administration and Economics, University of Fallujah. The research employed a descriptive-analytical approach, utilizing a questionnaire as the primary data collection tool. For data analysis, the researchers used (Smart PLS v.4) and (SPSS 28 The research community included 127 individuals, but the research sample was made up of 104 college members, and when the questionnaire was distributed the exact number retrieved was 97. The research concluded that there is a strong and statistically significant relationship between organizational passion and negative …

The Impact Of Financial Depth Indicators On Economic Growth In Iraq For The Period 2004-2024, Fatima Latif Alwan, Diaa Hussein Saud

Muthanna Journal of Administrative and Economics Sciences

This research aims to highlight the impact of financial depth indicators on economic growth in Iraq during the period (2004-2024). It employs a quantitative approach to measure the relationship between the variables under investigation using the Autoregressive Distributed Lag (ARDL) model. The study concludes that the increase in the deposit index and broad money supply does not necessarily reflect genuine development in financial intermediation. Rather, it largely stems from increased cash liquidity outside the banking system and weak confidence in the financial system. Furthermore, the expansion of bank credit has not effectively translated into economic growth because a significant portion …

The Impact Of Inclusive Leadership On The Quality Of Banking Services An Analytical Study Of A Sample Of Private Bank Employees In Iraq, Kamal Kadhim Al-Hassani, Iltifat Abdullah Touma

Muthanna Journal of Administrative and Economics Sciences

This study aims to explore the relationship between inclusive leadership and banking service quality in the Iraqi private banking sector. The study adopted a descriptive–analytical approach, and data were collected through questionnaires distributed to (280) employees working in private banks in Iraq. The questionnaire was used as the main data collection instrument, and Structural Equation Modeling (SEM) was employed using the AMOS program to analyze the data and test the hypothesized relationships among the study variables. The results showed a positive and statistically significant relationship between inclusive leadership and banking service quality, reflecting the vital role of comprehensive and supportive …

Impact Of Digital Transformation On Earnings Quality: A Sample Of Commercial Banks Listed On The Iraq Stock Exchange (Isx), Ahmed Neamah Abed

Muthanna Journal of Administrative and Economics Sciences

This research will examine how digital transformation influences the quality of earnings of the commercial banks in the Iraqi Stock Exchange. The research problem is that there is no clear picture of what constitutes the relationship between investment in digital assets and the quality of earnings and there is debate on whether digital transformation helps in improving the quality of earnings or that it does not have a significant effect, especially in the new banking environment like Iraq.
The importance of the study is the fact that it presents direct quantitative data of this relationship through the quantifiable financial indicators. …

The Impact Of Earnings Quality On Firm Value: The Mediating Role Of The Cost Of Capital, Mostafa Abd Alhussen Ali, Ahmed Jamal Kadhim, Ali Abdulamer Kadhim

Muthanna Journal of Administrative and Economics Sciences

The effect of earnings quality on firm value is examined and whether the cost of capital is a mechanism that provides economic linkages between earnings quality and corporate valuation is tested.
The study uses archival panel data for 40 non-financial companies, which are listed on the Iraq Stock Exchange, in the four sectors of industry, hotels and tourism, agriculture, and telecommunication. The performance-matched discretionary accrual is used as the measure of earnings quality, Tobin's Q as a measure of firm value and the weighted average cost of capital (WACC) as a measure of cost of capital. The hypotheses are tested …

Determining The Optimal Ratio Of Foreign Currency In Commercial Banks: An Analytical Study Of Exchange Rates, Abbas Ebd Al-Khudair Al-Shalan

Muthanna Journal of Administrative and Economics Sciences

The research aimed to help commercial banks avoid losses resulting from currency differences between the Iraqi Dinar and the US Dollar in their banking transactions and to estimate the optimal ratio for dealing in dollars. The research proved the impact of exchange rate fluctuations on local inflation rates and demonstrated the possibility of determining the optimal ratio for commercial banks' transactions in foreign currency, which avoids currency difference losses in their commitments and investments, as well as liquidity reduction risks. The research was conducted on a set of data on exchange rate fluctuations and inflation rates during the period (2005-2024). …

Examining The Role Of Digital Data In Supporting Financial Inclusion Through Fintech Services In Banks, Mohammed Sadiq Hlail Dhuwayhi, Alaa Nadim Odeh Attia, Dhulfiqar Hameed Abed Jaber

Muthanna Journal of Administrative and Economics Sciences

This paper attempts to explore the connection between the investment in digital data and the practice of financial inclusion through financial technology (FinTech) services in banks. The study applied a descriptive-analytic design and collected data using a questionnaire to a sample of employee of banking-sector. Statistical analysis has provided statistical significance regarding the positive relationship between the use of digital data and FinTech services, on the one hand, and the level of financial inclusion, on the other. It was also revealed that the quality of digital information and its integration with technological services can increase the availability of financial services …

The Sustainable Balanced Scorecard And Its Role In Performance Measurement And Evaluation To Achieve A Sustainable Competitive Advantage: A Case Study At Baghdad Soft Drinks Company, Amer Mansoor Hasoon, Basima Naser Hossein

Muthanna Journal of Administrative and Economics Sciences

The purpose of this research is achieving the Sustainable Balanced Scorecard (S.B.S.C) (financial and non-financial) in the measurement and evaluation of the performance for having a sustainable competitive advantage in Baghdad Soft Drinks Company in Iraq. In the research method in the theoretical part, the method used is deductive and then in the practical part in the company (the object of the research) is used by inductive method to realize the research objectives. It applies for the financial statements for 2023, 2024 and 2025. The previous data of the financial department of the company (accounting formulas subject) were merged and …

Human Capital Quality, Innovation And Economic Growth In Emerging Economies, Sajjad Karim Al-Juthaier

Muthanna Journal of Administrative and Economics Sciences

Objective: This study aims to uncover the long-term relationship and dynamics between local innovation, economic growth, and human capital quality in emerging markets and developing economies.
Methodology: The study employed Panel Distributed Lag Autoregressive (ARDL) and Nonlinear Autoregressive (NARDL) model frameworks for data analysis. The Human Capital Quality Index (HCQI) was developed over time (from 2015 to the present) for 52 countries, demonstrating a long-term and short-term asymmetric cointegration relationship between these data, exhibiting both symmetrical and asymmetrical patterns across different periods and within their respective sample intervals.
Results: The results revealed explanatory threshold effects, indicating that the optimization benefits …

Oil Revenues As A Driver Of Macroeconomic Shocks: A Structural Vector Autoregression (Svar) Analysis Of The Interlinkages Among Economic Growth, Inflation, And Exchange Rate In Iraq, Wafi Salam Sulaiman Al-Suwaidi, Saif Al-Din Muhannad Abdul Qadir Al-Sarraf

Muthanna Journal of Administrative and Economics Sciences

This study investigates the structural impact of oil revenue shocks on the Iraqi economy over the period 1990–2024 using a Structural Vector Autoregression (SVAR) model. The analysis focuses on the dynamic interactions among oil revenues, economic growth, inflation, and the exchange rate. The results of the Phillips–Perron unit root test indicate that all time-series variables are stationary at level, justifying the estimation of the model in levels. The findings reveal that oil revenue shocks exert an immediate and statistically significant effect on inflation, whereas no significant contemporaneous impact is observed on either economic growth or the exchange rate. Furthermore, the …

“The Role Of Cyber Marketing In Achieving Marketing Share: “An Exploratory Study Of The Opinions Of A Sample Of Dairy Factory Employees In Mosul City”, Raad Yousif Waadallah Hussein, Rana Salem Mutab Al-Jubouri

Muthanna Journal of Administrative and Economics Sciences

This research aims to examine the role of cyber marketing—encompassing the dimensions of cyber attraction, cyber retention, cyber communication, and cyber learning—in achieving market share for dairy plants in Mosul. This study is conducted against the backdrop of a rapidly evolving competitive environment and the growing digital transformation within local markets. Its significance stems from the need for dairy plants to adopt modern marketing strategies that enhance their ability to reach customers, increase sales, and improve their competitive standing. The study employs a descriptive-analytical approach, utilizing SPSS (Version 26) and Smart PLS software. Data were collected from a sample of …

The Impact Of Occupational Health Within The Workplace On The Well-Being Of Workers, An Analytical Study In The Muthanna Education Directorate, Zaina Falih Hameed Al-Jayashi

Muthanna Journal of Administrative and Economics Sciences

Occupational health in the workplace is a vital concept for enhancing employee well-being. This research aimed to foster a healthy, comfortable work environment that conveys the organization’s genuine care—thereby instilling a sense of positivity, belonging, and responsibility among employees, and motivating them to perform their duties willingly and sincerely. The study addressed the issue of how the absence of a healthy workplace environment negatively impacts employee well-being. Conducted at the Al-Muthanna Education Directorate headquarters, the study surveyed a sample of employees across various professional and educational levels, with 98 respondents participating in 2024. The research hypothesized that workplace occupational health …

The Impact Of Free Cash Flows On Enhancing The Informational Content Of Accounting Information And Its Reflection On The Level Of Information Asymmetry , An Applied Study Of A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Hanan Ismail Midhyur

Muthanna Journal of Administrative and Economics Sciences

This research aims to analyze the impact of free cash flows on enhancing the profitability of commercial banks and to demonstrate their reflection on the level of information asymmetry in financial markets. It also seeks to clarify the role of voluntary disclosure and transparency as supportive factors in improving the predictive power of financial reports, as well as to analyze sectoral differences in the reflection of these cash flows on information asymmetry depending on the nature of banks, The study adopted a deductive approach in formulating the theoretical framework through reviewing books, journals, and local and international academic theses, while …

Target Costing Technique And Lts Role In Cost Management (An Applied Study At Al-Kufa Cement Plant), Hussein Abdul Hamza, Majeed A. Hatif

Muthanna Journal of Administrative and Economics Sciences

The research aims to present a conceptual framework for the Target Costing technique and its role in cost management, in addition to calculating the target cost of a local product and comparing it with the actual cost. This is achieved through adopting the optimal approach to determine the target cost, which involves analyzing activities, functions, and their costs in order to produce and deliver products in which all activities of the economic unit contribute, while eliminating non-value-adding activities. The goal is to reach a cost and quality level that ensures mutual benefit for both the economic unit and the customer. …

Measuring The Relationship Between Health Spending And Economic Growth In Iran Using The Ardl Methodology For The Period 2000 - 2024, Basima Nyaz Mohsin Al Mohammed

Muthanna Journal of Administrative and Economics Sciences

This study aims to measure and analyze the relationship between health spending and inflation and their impact on economic growth in Iran using the ARDL distributed autoregressive slowdown model for the period 2000 – 2024, describing health spending as one of the components of investment in human capital due to its role in improving the health of the population and raising the productivity and efficiency of the workforce, while inflation represents one of the macroeconomic variables that affect economic activity and the ability of individuals and institutions to spend Investment, as health spending represents an independent variable and inflation is …

Strategic Ambidexterity And Its Role In Achieving Organizational Brilliance: An Analytical Study Of The Opinions Of A Sample Of Employees In Private Schools In Nineveh, Shuaib Ahmed Aziz Al-Mawla

Muthanna Journal of Administrative and Economics Sciences

Purpose: This research aims to study the relationship between Strategic Ambidexterity and organizational Brilliance in private schools in Nineveh Governorate.

Design/Methodology: Based on a stratified random sample, 118 questionnaires were distributed to principals, assistant principals, and staff members across several private schools in Nineveh Governorate; 115 questionnaires were found valid for use. Subsequently, the data were analyzed using AMOS 24 and SPSS 27 software.

Theoretical Results: The results reveal a knowledge gap regarding the nature of the relationship between Strategic Ambidexterity and organizational Brilliance. Therefore, we conclude that the Strategic Ambidexterity of private school administrations will lead to the exploration …

The Impact Of Digital Transformation On The Advancement Of Functional Intelligence: An Analytical Study At The Ministry Of Labor And Social Affairs – Department Of Retirement And Social Security For Workers, Arwa Ahmed Abdel-Wahab

Muthanna Journal of Administrative and Economics Sciences

The substantial magnitude of digital transformation and the manner in which its operations are conducted necessitate a high level of attention and careful consideration prior to organizational implementation. Accordingly, this study was initiated to investigate the main and underlying challenges associated with the digital transformation process. The present research examines the impact of digital transformation on intellectual staffing among employees. It also seeks to determine the extent to which digital transformation affects job performance. To achieve the research objectives, a questionnaire was employed as one of the primary data collection instruments. The questionnaire consisted of three axes. The first axis …

The Impact Of External Audit Quality On Reducing Financial Distress Risk For Companies: The Mediating Role Of Liquidity Management, Ammar Abid Al-Kader Atta, Ghadah Tareq Abd Ulmajeed

Muthanna Journal of Administrative and Economics Sciences

The present study aims to examine the effect of external audit quality on the financial distress risk of non-financial listed companies in Iraq, especially the role of liquidity management as a mediator. The research uses panel regression analysis and the Sobel test based on panel data of 65 companies from 2014 to 2024 (715 firm-year observations). Altman's Z-Score is used to measure financial distress risk, the external audit quality is measured by a Big Four auditor dummy, and the liquidity management is measured by the current ratio. The results indicate that the quality of external audit has a significant positive …

Public Sector Experiences Of Disruptions In The Psychological Contract: The Influence Of Ideological Currency And Digital Transformation On Public Servants, Willemijn Van Haeften, Xander Lub, Pascal Ravesteijn, Pascale Peters

Communications of the IIMA

Digital transformation is reshaping public-sector work and may alter how public servants evaluate their psychological contract with their employer. This research-in-progress examines how critical incidents associated with digital transformation disrupt psychological contracts and how ideological currency, the perceived commitment to valued societal causes or principles, shapes subsequent trajectories toward renegotiation, repair, or exit. The study uses a qualitative phenomenological design based on semi-structured interviews with 20 employees from five Dutch municipalities experiencing transformation-related changes. The Critical Incident Technique is combined with the dynamic psychological contract phase model to reconstruct disruption trajectories, while thematic analysis identifies recurring patterns across cases. Preliminary …

The Role Of Financial Inclusion In The Quality Of Financial Decisions: A Descriptive And Analytical Study Of A Sample Of Startups In Iraq, Inam Abass Hamidi

Muthanna Journal of Administrative and Economics Sciences

This research examines the role of financial inclusion in improving the quality of financial decisions for individuals and institutions in emerging and developing economies. The research focuses on how the availability of accessible formal financial services enhances the ability to make informed and rational financial decisions. The scope of the study includes examining the relationship between access to formal financial services and positive financial behavior, as the literature shows that individuals with higher levels of financial inclusion are more likely to engage in positive financial behaviors such as regular saving and responsible investing (Musa et al., 2025).  The research aims …

The Role Of Financial Decision-Making Methods In Achieving Financial Performance, Kifah Sami Hussein

Muthanna Journal of Administrative and Economics Sciences

This research provides a comprehensive study of the role of financial decision-making methods in improving the financial performance of organizations, focusing on the strategic importance of various financial tools in supporting the process. The study aims to explore how the quality of financial decisions affects key performance indicators of organizations, highlighting the positive relationship between effective financial decision-making and achieving optimal financial results. The research also addresses the various factors that influence the effectiveness of financial decisions, including analytical tools, predictive models, and high-quality accounting information.
The research methodology relies on integrating quantitative and qualitative methods in a comprehensive manner, …

The Impact Of Using Block Chain Technology On The Quality Of Financial Statements Of Economic Units, Hussein Abdul Mohsen Kazem

Muthanna Journal of Administrative and Economics Sciences

The current research aims to identify the concept of Block Chain technology, its characteristics and mechanism of action, and to clarify the nature of the quality of financial statements in economic units, as well as to show the extent of the impact of the use of Block Chain technology on the quality of financial statements in economic units, as the research problem crystallized in the extent of the reflection of the use of Block Chain technology on the quality of financial statements of economic units, and the study adopted the (descriptive analytical) approach in presenting the theoretical frameworks and then …

The Mediating Role Of Production Process Efficiency Through Lean Production In Enhancing Institutional Excellence: An Applied Study At The Maysan Oil Factory, Asst. Lect. Wasan Jawad Kadhim

Muthanna Journal of Administrative and Economics Sciences

This study aimed to analyze the mediating role of production process efficiency in the relationship between lean production and organizational excellence, through an applied study at the Maysan Oils Factory. This was done within the framework of efforts to improve operational performance and enhance the competitiveness of industrial enterprises. The study’s significance stems from its highlighting of lean production as a modern strategic approach and its showcasing of the role of production process efficiency as an intermediary mechanism that contributes to achieving organizational excellence in the industrial environment. The study adopted a descriptive-analytical approach. The study population consisted of employees …

The Role Of Agile Human Resources In Enhancing Job Performance: An Exploratory Study Of The Opinions Of A Sample Of Human Resources In The Traffic Directorate Of Sulaymaniyah Governorate, Wafaa Salman Ibrahim, James Yohana Odeesh

Muthanna Journal of Administrative and Economics Sciences

Many organizations face challenges related to poor job performance resulting from difficulty adapting to rapid changes in the work environment. This necessitates the adoption of modern management approaches capable of enhancing human resource efficiency and improving performance levels. Agile human resources is one of the most important of these approaches that contributes to enhancing job performance. Based on this, this research seeks to identify the role of lean human resources as an independent variable in enhancing job performance as a dependent variable in the Sulaimaniyah Governorate Traffic Directorate. The research relied on a questionnaire as a data collection tool, consisting …

Economic Policies And Their Role In Enhancing Innovation: An Econometric Study Of South Korea (1996–2024), Ahmad M. Habeeb, Mahdi Saleh Sulaiman Al-Rikani

Muthanna Journal of Administrative and Economics Sciences

This research aims to study and analyze the impact of macroeconomic policies (fiscal, monetary, and trade) on promoting innovation in South Korea during the period 1996-2024 using the ARDL model. The results of estimating the model’s parameters in the short and long run showed a stable equilibrium relationship, with an error correction coefficient of –0.173. This indicates that the Korean economic system possesses a self-correcting mechanism that restores equilibrium shocks within approximately 5 years and 9 months. The results also demonstrated the importance of education spending and the money supply in stimulating and promoting innovation, while trade liberalization had a …

Servant Leadership And Organizational Loyalty: Examining The Mediating Effect Of Meaningful Work, Mezher Abdulsada Hunain, Hasan Oudah Abdullah

Muthanna Journal of Administrative and Economics Sciences

This study aims to examine the effect of servant leadership on organizational loyalty among administrative and technical employees at the University of Basrah, with particular emphasis on the mediating role of meaningful work in explaining this relationship. The study seeks to provide deeper insight into how servant leadership practices influence employees’ organizational attachment by enhancing their perception of work as meaningful, which in turn strengthens organizational loyalty. A quantitative research design was adopted, and a simple random sample of 362 employees was selected to ensure adequate representation across various colleges and administrative units within the university. Data were collected using …

The Impact Of Cyber Resilience On Achieving Digital Development: A Survey Study At North Oil Company, Huda Abdul Rahim Hussein, Ali Abdul Fattah Alshaher, Ahmed Zuhair Tawfiq

Muthanna Journal of Administrative and Economics Sciences

The research aims to identify the impact of cyber resilience on achieving digital development in the North Oil Company within the framework of a conceptual model that relies on cyber resilience as an independent variable with its four dimensions (prevention, protection, response, recovery) and a dependent variable represented by digital development with its dimensions (digital infrastructure, digital skills, digital inclusion, technological innovation) The research adopted a survey methodology, and data was collected using a questionnaire developed based on previous studies that employed tested measures in the field of information systems and information security. The research sample consisted of 312 individuals …

Smart Financial Management Governance Based On Auditing As A Constitutional Mechanism For Accountability Of Algorithmic Authority, Ahmed Abdul Mahmood Al-Janabi, Yasser Saad Znad, Mohammed Salman Nima

Muthanna Journal of Administrative and Economics Sciences

This research examines the structural transformations brought about by the increasing use of algorithms and intelligent systems in financial management. These transformations extend beyond simply improving operational efficiency; they reshape the logic of decision-making and the distribution of power within organizations. The research is based on the premise that intelligent financial management generates a new form of algorithmic power, exercised through relatively closed computational models. This limits the interpretability and accountability of financial decisions within traditional governance frameworks. Furthermore, the research seeks to reframe the audit function from a regressive, compliance-based oversight role to a constitutional mechanism capable of holding …

The Impact Of Generative Ai Applications On Employees’ Perceived Job Security: A Field Study In Knowledge-Intensive Organizations In Iraq, Hayder Ibrahim Hassoon

Muthanna Journal of Administrative and Economics Sciences

This study examines the impact of generative artificial intelligence (GenAI) applications on employees’ perceived job security within knowledge-intensive organizations in Iraq. A quantitative, descriptive–analytical field design was employed. Data were collected through a five-point Likert-scale questionnaire administered to a stratified random sample of 420 employees from four organizations: Zain Iraq, Asiacell, Korek, and Rafidain Bank. The independent variable was operationalized through three dimensions: intensity of daily GenAI use, the impact of automation and job redesign, and organizational governance of GenAI use. The dependent variable was employees’ perceived job security. Reliability and construct validity supported the instrument’s adequacy for analysis, with …