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2023

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Articles 301 - 330 of 829

Full-Text Articles in Business Administration, Management, and Operations

Efektivitas Dan Efisiensi Sistem Pengelolaan Administrasi Surat Pada Kementerian Kesehatan, Mohammad Ridha Jul 2023

Efektivitas Dan Efisiensi Sistem Pengelolaan Administrasi Surat Pada Kementerian Kesehatan, Mohammad Ridha

Jurnal Administrasi Bisnis Terapan

Internal Affairs Divisions of the Ministry of Health Republic of Indonesia has one of its duties to carry out administrative affairs. This administrative activity is carried out to facilitate the activities of the agency and also to facilitate the search again if at any time the letter is lost. At this time, technology plays a very important role in assisting the work activities of agencies and offices. The presence of technology can make the correspondence management process more effective and efficient with the presence of a mail application. The writing of this research has the aim of knowing more clearly …


Going Concern Bisnis Event Organizer Di Masa Pademic Covid_19 (Studi Kasus Entitas Event Organizer Abc), Marsdenia Marsdenia, Dian Purnama Putri Utami, Elsie Sylviana Kasim, Fitria Arianty, Titin Fachriah Nur Jul 2023

Going Concern Bisnis Event Organizer Di Masa Pademic Covid_19 (Studi Kasus Entitas Event Organizer Abc), Marsdenia Marsdenia, Dian Purnama Putri Utami, Elsie Sylviana Kasim, Fitria Arianty, Titin Fachriah Nur

Jurnal Administrasi Bisnis Terapan

This study discusses the going concern strategy of how EO business can survive in the middle of covid_19 pandemic. In the situation of covid-19 pandemic, there are so many restrictions on society daily activities as well as business activities. EO as one of the business activities affected by this situation, make EO business should do a breakthrough in order to survive and maintain its going concern. This study is qualitative method research uses literature review regarding the topics and obtained the related data and analyzed the data. This is the case study research in the entity of ABC. Financial data …


The Effect Of Technostress On The Motivation To Teach Online In Higher Education Before And During The Covid-19 Pandemic: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper Jul 2023

The Effect Of Technostress On The Motivation To Teach Online In Higher Education Before And During The Covid-19 Pandemic: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper

International Journal for Business Education

This study investigated the relationships among technostress creators (techno-complexity, techno-insecurity, techno-invasion, techno-overload, and techno-uncertainty) on the motivation to teach online using the Motivation to Teach Online – Faculty Version scale. Data were collected from faculty members of the Management and Organizational Behavior Teaching Society (MOBTS), a member of the AACSB Business Education Alliance, and the American Society of Business and Behavioral Sciences (ASBBS), an interdisciplinary professional organization comprised of faculty teaching in accounting, finance, management, marketing, organizational behavior, and computer information systems early 2020 (N = 307). The findings indicated that techno-stressed faculty are less motivated to teach online. Techno-insecurity …


Assessing Career Development Curriculum Within A Business Capstone, Molly Wickam Jul 2023

Assessing Career Development Curriculum Within A Business Capstone, Molly Wickam

Graduate School Faculty Publications

This study sought to assess how career development curriculum embedded in business capstones provides learning experiences that bridge college to career. Experiential learning theory, andragogy, and Social Cognitive Career Theory were used to create and assess a class assignment named Business Capstone Bingo. Case study research design using qualitative descriptive methodology and thematic analysis was employed. Findings showed that participants preferred career development activities over non-career development activities, LinkedIn is a valuable career development tool, and professional resume assistance is helpful to adult undergraduates earning a bachelor’s degree. Recommendations include using an assignment such as Business Capstone Bingo for nontraditional …


Leadership, Service, And Wicked Problems: Impact Of War, Lack Of Funding, And Covid-19 In Service Of Those With Fewer Opportunities, Ruth V. Akumbu Jul 2023

Leadership, Service, And Wicked Problems: Impact Of War, Lack Of Funding, And Covid-19 In Service Of Those With Fewer Opportunities, Ruth V. Akumbu

The Scholarship Without Borders Journal

As the world and organizations struggled to overcome the challenges created by the COVID-19 pandemic, I, the Founder and CEO of Plant A Seed, also known as Plant a Seed Africa, used this chaotic period to assess and address issues facing the organization. Multiple challenges are addressed, including the pandemic, financial, political, and leadership. I created a new leadership strategy that switches between pacesetting, visionary, and transformational leadership styles. The new organizational change model will use the 5-F or Plant A Seed 5-F model.


Online Real-Life Situation Questionnaires To Develop Top-Down Reading Skill, Erni Adelina, Peny Meliaty Hutabarat Jul 2023

Online Real-Life Situation Questionnaires To Develop Top-Down Reading Skill, Erni Adelina, Peny Meliaty Hutabarat

Jurnal Vokasi Indonesia

The top-down reading approach is generally applied in upper-intermediate to advanced ESL classes. The approach is thought to be too overwhelming for students who are at pre-intermediate, intermediate, or even beginner levels. Instructors may think that involving students’ background information or past knowledge in a passage topic will be burdensome for ESL students in a lower-level class. As a matter of fact, many students in any level of English class were experiencing or questioning the same issues in their routines. Separating students’ past knowledge from reading activity is impossible. This study was conducted to find out students’ past experience or …


The Validity Study Of A Channel-Based Demand Estimation Anp Model, Yasamin Salmani, Fariborz Y. Partovi Jul 2023

The Validity Study Of A Channel-Based Demand Estimation Anp Model, Yasamin Salmani, Fariborz Y. Partovi

Management Department Faculty Journal Articles

This paper suggests a solution for validating an ANP model in multi-channel retailing proposed by Salmani et al. (2018) through its application in the pet consumables industry. The purpose of the proposed ANP model is to develop a measurement for estimating the demand proportion attributed to each established sales channel. Utilizing an ANP model, channel selection customer criteria as well as the interrelations between channel structures in a multi-channel setting are quantified. This paper applies a survey-based study to collect data from random pet consumable customers. Using a compatibility measurement, per-channel proportions of demand found by ANP are compared with …


An Investigation On The Role Of Positive Psychological Constructs On Educational Outcomes In Business Schools, Eileen Kwesiga, Katharina Spraul, Baniyelme D. Zoogah Jul 2023

An Investigation On The Role Of Positive Psychological Constructs On Educational Outcomes In Business Schools, Eileen Kwesiga, Katharina Spraul, Baniyelme D. Zoogah

Management Department Faculty Journal Articles

Business schools are increasingly interested in empowering students to be more competent and driven for social changes through service learning. However, studies examining the role of positive traits and cross-cultural differences of service-learning education are limited. As a result, we leveraged positive psychology reasoning to explore the relationship between positive behavior as indicated by compassion, ethical leadership, perceived supervisory support and service-learning benefits for students (N = 272; n = 59 teams) in the United States of America (U.S.) and Germany. We used hierarchical linear modeling (2-Level model) to find main effects of relational compassion, ethical leadership, perceived supervisory support, …


The Dark Side Of Giving: Examining The Relationship Between The Dark Tetrad And Charitable Behavior, Bruno Bonfá-Araujo, Bonnie Simpspon, Julie Aitken Schermer Jul 2023

The Dark Side Of Giving: Examining The Relationship Between The Dark Tetrad And Charitable Behavior, Bruno Bonfá-Araujo, Bonnie Simpspon, Julie Aitken Schermer

Management and Organizational Studies Publications

While the relationships between aversive personality traits and prosocial behavior still leave a lot up for debate, typically, people with a darker personality tend not to be associated with prosocial behavior. Interestingly, a few studies have found that behaving prosocially is not incompatible with the Dark Tetrad. In this study, we examine the relationships between the Dark Tetrad (subclinical narcissism and psychopathy, Machiavellianism, and everyday sadism) and charitable giving. Individuals (N = 529) completed measures of the Dark Tetrad, the Big Five, and individual charitable giving questions. Direct-entry regression revealed that everyday sadism positively predicted keeping more money …


The Effect Of Sustainability Information Disclosure On The Cost Of Equity Capital: An Empirical Analysis Based On Gartner Top 50 Supply Chain Rankings, Lingyu Li, Xianrong Zheng, Shuxi Wang Jul 2023

The Effect Of Sustainability Information Disclosure On The Cost Of Equity Capital: An Empirical Analysis Based On Gartner Top 50 Supply Chain Rankings, Lingyu Li, Xianrong Zheng, Shuxi Wang

Information Technology & Decision Sciences Faculty Publications

While disclosing financial information has been widely proved to reduce the financing cost of a company, the impact of non-financial information, such as sustainability information, disclosing on the financing cost of the company is still in debate. The goal of this paper is to explore the impact of disclosing sustainability-related information on the cost of equity for firms. The paper first introduces the concept of sustainability information disclosure, and then exhibits its benefit through exploring its impact on reducing a firm’s financing cost. It uses the Gartner supply chain top 50 rankings to construct the experiment environment to test for …


Navigating The Path To Safe Compounding In Health Systems, Thomas Pile, Craig Kimble, Alberto Coustasse Jul 2023

Navigating The Path To Safe Compounding In Health Systems, Thomas Pile, Craig Kimble, Alberto Coustasse

Management Faculty Research

Across the country health systems are facing increasing drug shortages that are forcing pharmacists to rely far more heavily on compounding to meet the needs of patients. Additionally, several high-profile compounding incidents have helped highlight the importance of ensuring best practices are followed during sterile and nonsterile compounding to support patient safety and high-quality care. Specifically, in 2022, 160 drug shortages were reported in pharmacies. From January 1, 2023, to March 31, 2023, 47 drug shortages were reported, 55% of which were for injectables. In response, compounding has increasingly become a solution to bridge that gap.


The Leadership Effectiveness Of The Judean Kings/Queen, Charles H. Gaulden Jul 2023

The Leadership Effectiveness Of The Judean Kings/Queen, Charles H. Gaulden

PhD in Organizational Leadership

In this study, the leadership effectiveness of the Judean kings/queen during the divided kingdom was examined. The research methodology utilized was a multi-case study of the Judean rulers through an exegetical analysis of 2 Chronicles 10-36. A multifaceted method was utilized for genre inquiry to explore the unique properties of the book of Chronicles. The study placed biblical literature into the history genre through the Chronicler’s varied conveyance methods. The textual units linked with the narrative analysis of the discovered location, repetition, and themes. Some intertextual engagement overlapped with archaeology, Kings’ records, and prophetic literature. The researcher identified seven leadership …


A Case For An Independent Cyber Force, Ian C. Heffron, Mark Reith, James W. Dean Jul 2023

A Case For An Independent Cyber Force, Ian C. Heffron, Mark Reith, James W. Dean

Faculty Publications

Although cyberspace is considered the newest warfighting domain, military analysts and scholars have opined the United States remains woefully behind its peers in cyberspace and have called for the creation of a separate cyber service component. Yet a cohesive and robust discussion on this topic has yet to emerge. This article proposes a general framework that builds on the Joint doctrine, organization, training, materiel, leadership and education, personnel, facilities, and policy (DOTMLPF-P) analysis to address questions of sufficiency and necessity. Such analysis reveals DoD cyber operations do not maximize the United States’ ability to fight a cyber war, especially when …


Dentistry And The Law: Did I Commit Fraud?, Dan Schulte Jd Jul 2023

Dentistry And The Law: Did I Commit Fraud?, Dan Schulte Jd

The Journal of the Michigan Dental Association

The dentist is under audit by a dental plan due to issues with claims, but inattention or mistakes do not necessarily constitute fraud. For fraud to be established, specific conditions must be proven, including knowledge, intent, and damage to the dental plan. The burden of proof is high for criminal fraud, making it unlikely in this situation. The dentist's main concern should be a breach of their participation agreement and the need for better billing practices.


Overcoming The Dental Assistant Shortage Starts Here, Joanne Dawley Dds, Fagd Jul 2023

Overcoming The Dental Assistant Shortage Starts Here, Joanne Dawley Dds, Fagd

The Journal of the Michigan Dental Association

Michigan's dental profession faces a severe workforce shortage, with 248 designated shortage areas. The Michigan Dental Association is prioritizing support for registered dental assistants (RDAs) to reverse this trend. The Dental Assisting National Board and DALE Foundation are actively developing solutions, including expanding certification pathways and removing access barriers. Locally, programs like North Central Michigan College and partnerships with institutions like Northwestern Michigan College are addressing the workforce shortage. Dentists can strengthen the profession by recognizing their team's contributions and encouraging education and certification for dental assistants.


Staff Matters: Summer Fun Can Be Risky Business — Plan Accordingly, Jodi Schafer Sphr, Shrm-Scp Jul 2023

Staff Matters: Summer Fun Can Be Risky Business — Plan Accordingly, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

Planning staff gatherings for team building requires attention to legal and safety considerations. Sponsored events can expose employers to occupational safety, discrimination, and harassment. Even informal gatherings are considered an extension of the workplace, so policies apply. If serving alcohol, it's essential to do so responsibly, providing alternatives and ensuring safe transportation. Leaders must model appropriate behavior and address any inappropriate conduct. Physical activities should be covered by workers' compensation policies, with injuries promptly reported. Being proactive about these risks ensures successful team-building events.


J Mich Dent Assoc July 2023 Jul 2023

J Mich Dent Assoc July 2023

The Journal of the Michigan Dental Association

Every month, The Journal of the Michigan Dental Association brings news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. No publication reaches more Michigan dentists!

In this issue, the reader will find the following original content:

  • A cover story on recognizing mental health concerns in the dental workplace.
  • Commentary by a foreign-trained dentist on difficulties in obtaining licensure.
  • MDA 2023-04 Continuing Education Course Catalog
  • A feature on addressing the current dental assisting workforce shortage.
  • News you need, Editorial and regular department articles on MDA Foundation activities, Dentistry and the Law, Staff …


E-Governance As Good Governance? Evidence From 15 West African Countries, Patience I. Akpan-Obong, Mai P. Trinh, Charles K. Ayo, Aderonke Oni Jul 2023

E-Governance As Good Governance? Evidence From 15 West African Countries, Patience I. Akpan-Obong, Mai P. Trinh, Charles K. Ayo, Aderonke Oni

Management Faculty Publications

This research examines assumptions about the relationship between e-governance and governance in 15 West African countries through an analysis of the 2016 and 2018 World Governance Indicators (WGI) and E-government Development Index (EDGI), proxies for governance and e-governance, respectively. A Pearson correlation analysis demonstrates a significant positive correlation between WGI and EDGI. When disaggregated, however, some dimensions of governance fail to correlate with e-governance. Notably, governance indicators correlate positively with each other thus reinforcing the critical role of traditional institutions of governance in achieving good governance. The study concludes that while ICTs are effective in advancing the goals of governments, …


Initiation Payments, Scott Hirst Jul 2023

Initiation Payments, Scott Hirst

Faculty Scholarship

Many of the central discussions in corporate governance, including those regarding proxy contests, shareholder proposals, and other activism or stewardship, can be understood as a single question: Is there under-initiation of corporate changes that investors would collectively prefer?

This Article sheds light on this question in three ways. First, the Article proposes a theory of investor initiation, which explains the hypothesis that there is under-initiation of collectively-preferred corporate change by investors. Even though investors collectively prefer that certain corporate changes take place, the costs to any individual investor from initiating such changes through high-cost proxy contests, or even low-cost shareholder …


Stages Of Entrepreneurial Success: A Qualitative Study Of Post-Soviet Immigrant Entrepreneurs In The United States, Nathan Thor Rozea Jul 2023

Stages Of Entrepreneurial Success: A Qualitative Study Of Post-Soviet Immigrant Entrepreneurs In The United States, Nathan Thor Rozea

Theses and Dissertations

The rate of immigrant entrepreneurship continues to grow, affecting economic development in many host country communities. Immigrant entrepreneurs are found in past research studies to be outpacing host natives in entrepreneurial activities, offering additional economic, social, and cultural benefits. This study examined a phenomenon at the individual immigrant entrepreneur level in the United States to provide increased insight into understanding the phenomena of surges in immigrant entrepreneurial startups for continued research on immigrant entrepreneurship to effect related policy formation and decisions. This research examined a cohort of eighteen post-Soviet immigrant entrepreneurs from 11 different Eastern European countries with successful businesses …


Mental Health In The Dental Workplace: Recognizing Signs, Communicating Concern, And Sharing Resources, Karen M. O'Brien, Karoline J. Trovato Jul 2023

Mental Health In The Dental Workplace: Recognizing Signs, Communicating Concern, And Sharing Resources, Karen M. O'Brien, Karoline J. Trovato

The Journal of the Michigan Dental Association

Dentists face numerous concerns in the workplace, including stress, burnout, anxiety, and depression. Mental health concerns affect the workplace in profound ways, including engagement in and quality of work and patient care, the level of productivity, and health care costs. Recognizing mental health concerns is an important first step in assisting dentists and their staff in receiving needed assistance from mental health professionals. Steps that dentists can use to communicate their concerns and share resources are provided. Finally, a prevention model is presented to promote mental health and workplace well-being in the practice of dentistry.


Healthcare In The United States: Necessity Or Luxury? Analysis Of The Impact Of The Affordable Care Act On Elasticity Of Healthcare Expenditure, Daniel Asante Jul 2023

Healthcare In The United States: Necessity Or Luxury? Analysis Of The Impact Of The Affordable Care Act On Elasticity Of Healthcare Expenditure, Daniel Asante

Doctoral Dissertations (DBA)

The debate over whether healthcare is a necessity or a luxury has sparked divergent findings among healthcare researchers. While some have gauged individual income elasticities, others have employed national or cross-national data to discern these elasticities. This paper contributes to this scholarly discourse by presenting fresh insights derived from a panel encompassing 50 US states from 1990 to 2020. The study investigates the impact of the Patient Protection and Affordable Care Act (ACA) on healthcare elasticity, utilizing both parametric and nonparametric models. Initial estimations using the Pooled Ordinary Least Squares (OLS) approach reveal elasticity coefficients above unity. However, estimations utilizing …


Managing Risks At Early-Stage Investment - An Information Asymmetry And Signaling Perspective, Vineet Malhotra Jul 2023

Managing Risks At Early-Stage Investment - An Information Asymmetry And Signaling Perspective, Vineet Malhotra

Theses and Dissertations

Venture Capital (VC) funding for entrepreneurs has traditionally been examined independently without considering risk differentials or idiosyncratic information gaps at various funding stages. As a result, these studies carry either a survival bias (only successful ventures), confirmation bias (interpreting information partial to decisions), or an assumption of information homogeneity across the funding stages. Without tangible and performance-related information at the early funding stage (seed), VCs rely on indicators or signals that create unimpeachable logic for investment. The paper explores VCs’ criteria to manage investment risks through an information asymmetry and signaling perspective and leveraging phenomenological research. The study was conducted …


An Exploratory Study Of The Impact Of Quality Management Practices On Data Integrity Fda-483 Observations Received By Pharmaceutical Manufacturers In Florida, Sarah Mary Christie Jul 2023

An Exploratory Study Of The Impact Of Quality Management Practices On Data Integrity Fda-483 Observations Received By Pharmaceutical Manufacturers In Florida, Sarah Mary Christie

Theses and Dissertations

Quality management systems and regulatory compliance have been studied in academic and practitioner settings (Andersson et al., 2006; Beattie & Sohal, 1999; Berrouiguet, 2013; McDowall & Ratcliff, 2016; Unger, 2019; Wechsler, 2019). While research has been performed on both topics independently, there has not been a definitive analysis of the relationship between quality management practices and regulatory compliance, especially in an FDA-regulated manufacturing environment. This research study attempts to link quality management practices and regulatory compliance and provides valuable insights for working managers on the practitioner level.


Human Resource Management (Hrm) Practices And Female Mechanical Engineer Turnover Intentions: The Mediating Role Of Social Capital, Tyrone Walston Gorrick Jul 2023

Human Resource Management (Hrm) Practices And Female Mechanical Engineer Turnover Intentions: The Mediating Role Of Social Capital, Tyrone Walston Gorrick

Theses and Dissertations

The objective of the present study was to investigate the effect of human resource management (HRM) practices on female mechanical engineer turnover intentions while examining the mediating role of social capital. This study drew on insights from the HRM, social capital, and turnover theories and related models in the literature to formulate a set of hypothesized relationships and predictions that HRM practices positively influence social capital and social capital negatively affects female mechanical engineers' turnover intention. Turnover remains a challenging issue for all organizations, driving the need for measures that reduce employee quit intentions and, ultimately, turnover. After all, the …


Complexity Leadership Theory: The Influence Of Enabling Leadership And Experiential Learning On Emergent Outcomes And Organizational Knowhow, Bruce William Rideout Jul 2023

Complexity Leadership Theory: The Influence Of Enabling Leadership And Experiential Learning On Emergent Outcomes And Organizational Knowhow, Bruce William Rideout

Theses and Dissertations

As technology advances, businesses find that today's information age is increasingly complex. If an enterprise can prepare the workforce to succeed in a complex environment, it will have a competitive advantage. Complexity is characterized by unpredictability, no recognizable patterns, and nonlinear causes and effects, creating unique challenges for today's workforce. The core or overarching research question that guides the research is: In complex environments, what are the experiences of leaders and team members who use enabling leadership and experiential learning to influence emergent outcomes, and how does it create organizational knowhow? In this constructivist grounded theory study, the efficacy of …


Concern Or Control?: Gender Stereotyping And Hospitality Leaders, Bendegul Okumus, Wei Xiong, Shiyun Chen, Fang Fan Jun 2023

Concern Or Control?: Gender Stereotyping And Hospitality Leaders, Bendegul Okumus, Wei Xiong, Shiyun Chen, Fang Fan

Rosen Research Review

Although most managers in the global hospitality industry are still male, an increasing number of women are taking on leadership roles. But how exactly do employees perceive masculine and feminine leadership styles? New research led by UCF Rosen College of Hospitality Management's Associate Professor Bendegul Okumus and the research team she works with looks at gender stereotypes and finds that the most successful managers, in the eyes of their staff, have a management style that combines both masculine and feminine leadership traits.


Level Up Eco-Friendly Hotel Stay: Guest Power Up And Save Energy With Gamification, Aili Wu, Juhee Kang, Wei Wei, David J. Kwun Jun 2023

Level Up Eco-Friendly Hotel Stay: Guest Power Up And Save Energy With Gamification, Aili Wu, Juhee Kang, Wei Wei, David J. Kwun

ICHRIE Research Reports

Executive Summary

Hotel businesses endeavor to achieve successful green practices for long-lasting business success. The key issue is to promote consumers’ willingness to participate in such practices. Despite increased environmental awareness among today’s consumers, a relatively large percentage of consumers hesitate to actively engage with green practices because they are unwilling to sacrifice their comforts and convenience for their paid experience. This report introduces a gamification approach to hotels’ green practices through an investigation of how game components motivate guests’ energy-saving participation. This report finds that the energy-saving game can improve hotel guests’ willingness to save energy and even revisit …


العلاقة بين نظام سعر الصرف وتأثير السياسة النقدية في الاقتصاد, بسمان كامل جواد Jun 2023

العلاقة بين نظام سعر الصرف وتأثير السياسة النقدية في الاقتصاد, بسمان كامل جواد

Muthanna Journal of Administrative and Economics Sciences

تُعد السياسة النقدية من اهم ادوات الدولة للتأثير على الاقتصاد بشكل عام من خلال التأثير على المتغيرات الاقتصادية والتي على رأسها معدل الفائدة والتضخم والسيولة غير ان السياسة النقدية لأي بلد هي محكومة باطار عام وهو نوع نظام سعر الصرف المتبع في تلك الدولة اذ ان هناك عدة أنظمة لسعر الصرف تتبعها الدول كما يصنفها صندوق النقد الدولي , لذلك جاءت هذه الدراسة الموسومة بـ (العلاقة بين نظام سعر الصرف وتأثير السياسة النقدية في الاقتصاد) لتسليط الضوء على هذه الأنظمة المختلفة وأسباب اختلافها وفاعليتها من دولة الى أخرى في التأثير على المتغيرات الاقتصادية اذ تهدف الدراسة الى معرفة هل ان …


اثر عدم تماثل المعلومات على جودة حوكمة الشركات, باسم عبدالله كاظم, جاسم عيدان المعموري Jun 2023

اثر عدم تماثل المعلومات على جودة حوكمة الشركات, باسم عبدالله كاظم, جاسم عيدان المعموري

Muthanna Journal of Administrative and Economics Sciences

المستخلص: هدف البحث التوصل الى ان التطبيق الملائم لآليات الحوكمة سيؤدي الى تخفيض مشكلة عدم تماثل المعلومات المحاسبية بين الوحدة الاقتصادية واصحاب المصلحة التي ستنعكس ايجابا على البيئة المحلية العراقية المتمثلة بقطاع المصارف التجارية. لذلك يمكن عرض مشكلة البحث من خلال التساؤل التالي: هل للتطبيق الجيد لآليات حوكمة الشركات اثر على تخفيض مشكلة عدم تماثل المعلومات المحاسبية في المصارف التجارية المدرجة في سوق العراق للأوراق المالية ؟ وذلك من خلال اختيار عينة من المصارف التجارية المدرجة في سوق العراق للأوراق المالية بلغت 13 مصرفا (المصرف التجاري العراقي، مصرف الخليج التجاري، مصرف بغداد، مصرف بابل،مصرف الاستثمار العراقي، مصرف سومر التجاري، مصرف …