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2026

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

2026 Lead Class Gets To Work, Angie Kanazeh Apr 2026

2026 Lead Class Gets To Work, Angie Kanazeh

The Journal of the Michigan Dental Association

This feature introduces the five members of the MDA's 2026 Leadership Exploration And Development (LEAD) class. The year-long program is a recruitment and mentoring tool designed to build leadership skills and broaden understanding of organized dentistry. Participants engage in summer retreats, virtual sessions, and hands-on governance experiences with the Board of Trustees and House of Delegates. The article highlights the program's success in preparing new leaders for roles within the MDA and ADA, demonstrating the association's commitment to mentorship and the future development of the dental profession in Michigan.


N Y State Dent J April 2026 Apr 2026

N Y State Dent J April 2026

The New York State Dental Journal

In the April 2026 issue, the reader will find the following feature articles:

  • Resolution of Severe Lateral Open Bite with Surgically Enhanced Orthodontic and Myofunctional Therapies
  • Laser-Assisted New Attachment Procedure: A Review
  • Restoration of Dental Implants with Screw-Retained Crowns

This issue includes regular columns with regional news impacting the New York membership including editorial and perspectives columns, legal, association activities, component news, continuing education opportunities, and classifieds.


Essays In Financial Markets And Corporate Decisions, Siwen Zhang Apr 2026

Essays In Financial Markets And Corporate Decisions, Siwen Zhang

Theses and Dissertations

The first chapter studies the feedback effects in the loan market. Using the secondary market prices of syndicated loans, I find that information in loan prices has real effects on corporate investment decisions. For public firms, the sensitivity of capital expenditure to their loan price is significant, and this sensitivity is higher when loan prices are more informative. In making M&A decisions, public acquirers are less likely to withdraw a deal when their loan returns are higher. Without access to stock prices, private acquirers change their focus from their public peers’ valuations to their own loan prices as a direct …


The Cost Of Information: How Audit Billing Arrangements Affect Managers’ Information Disclosure, Nicole Bruno Apr 2026

The Cost Of Information: How Audit Billing Arrangements Affect Managers’ Information Disclosure, Nicole Bruno

Theses and Dissertations

This study examines how audit billing arrangements (ABAs) influence managers’ willingness to share private information with auditors, a key determinant of audit quality. Drawing on prospect theory, I predict that framing the ABA as either a fixed-fee or a reserve affects managers’ information disclosure decisions, particularly for scope- increasing information. In a 2 x 2 between-subjects experiment, I find an interaction of ABA type and information type. Managers are more willing to disclose scope-increasing information with a fixed-fee ABA than with a reserve ABA, but less willing to disclose scope-consistent information with a fixed-fee ABA than with a reserve ABA. …


Orchestrating Value In Global Supply Chains: An Ecosystem Approach To Boundary Decisions, Innovation, And Sustainability, Kijong Kim Apr 2026

Orchestrating Value In Global Supply Chains: An Ecosystem Approach To Boundary Decisions, Innovation, And Sustainability, Kijong Kim

Theses and Dissertations

This dissertation builds on an ecosystem perspective to examine how suppliers strategically navigate interdependent relationships to sustain competitiveness in global supply chains. In today’s digitally interconnected and institutionally diverse global economy, suppliers operate within complex ecosystems composed of buyers, other suppliers, complementors, and institutional actors. In such environments, suppliers cannot rely solely on compliance with buyer mandates or transactional efficiency to maintain advantage. Instead, they must strategically position themselves within networks to preserve relationships, specialize innovation, and implement sustainability practices. Although international business and supply chain research increasingly acknowledges interfirm interdependencies, it continues to view supplier behavior primarily through hierarchical …


A Tail Of Consumption: Essays On Pet-Person Identities And Their Effects On Consumers, Mackenzie Micheala Volk Apr 2026

A Tail Of Consumption: Essays On Pet-Person Identities And Their Effects On Consumers, Mackenzie Micheala Volk

Theses and Dissertations

This work examines how exposure to pet-person identities — identifying as a dog person or a cat person — affects consumer behavior. Across two chapters, results show that exposure to dog-person cues increases preferences for bold and conspicuous product features through heightened desire for dominance-based status signaling. Additionally, exposure to cat-person cues activates a cat-person mindset, boosting support for inclusive businesses and policies by increasing minority support and justice sensitivity. Together, these findings suggest that subtle identity cues in the marketplace can meaningfully shape consumer preferences and social attitudes, with implications for how brands position themselves and how policymakers and …


Collaborative Ministry Leadership: A Mixed-Methods Study Into The Application Of Collaborative Leadership In United Pentecostal Churches In The Southeastern United States., Omar A. Williams Apr 2026

Collaborative Ministry Leadership: A Mixed-Methods Study Into The Application Of Collaborative Leadership In United Pentecostal Churches In The Southeastern United States., Omar A. Williams

Doctor of Ministry (DMin)

This dissertation examines how collaborative leadership, grounded in theological and practical applications, impacts ministry effectiveness in United Pentecostal Churches (UPCI) in the Southeastern United States. It employed a mixed-methods design, with in-depth qualitative interviews conducted with twelve senior UPCI pastors, and quantitative surveys administered to 63 members of their core leadership teams. Although collaborative leadership is a widely held ideal in ministry, a gap often exists between its theory and its practical implementation. The findings reveal a significant convergence in the relational, visionary, and developmental dimensions of collaboration. The pastors are theologically committed to rejecting autocratic models. They are perceived …


The Discovery Map Retreat, Kimberly Kay Bland Apr 2026

The Discovery Map Retreat, Kimberly Kay Bland

Doctor of Strategic Leadership (DSL) Capstone Abstracts

Title of Project: The Discovery Map Retreat

Defense Date: 3-1-2026

Candidate Name: Kimberly Kay Bland

Personal Email Address: [email protected]

First Advisor: Dr. Jolene Erlacher

Second Advisor: Dr. Debra Dean

DSL Final Project Abstract

 

Project Type: 2-Day Retreat

Project Overview: The capstone project focused on designing, developing, and facilitating a 2-day retreat for high-achieving women aged 38-55 experiencing burnout, exhaustion, or a sense of being stuck. The retreat is structured around reflection, the power of questions, and self-awareness, supporting authentic self-discovery in talents, passions, and values.  Through coaching, reflective exercises, group dialogue, and experiential learning, participants will engage in a process …


Transactional Platforms Under Goal Duality: Managing Tensions With Coordination Strategies, Nikolina Koporcic, Vesna Damnjanovic, Johan Frishammar, Vinit Parida Apr 2026

Transactional Platforms Under Goal Duality: Managing Tensions With Coordination Strategies, Nikolina Koporcic, Vesna Damnjanovic, Johan Frishammar, Vinit Parida

AMTP Proceedings 2026

While traditional transaction platforms like Airbnb emphasize economic value creation, some emerging platforms increasingly strive to pursue both economic and social goals. Balancing these dual goals creates tensions, especially in resource-constrained contexts, requiring innovative coordination strategies. Drawing on collective action theory and platform literature, we investigate how four start-up platforms pursuing dual goals manage these tensions. Using case study data from 64 interviews and extensive secondary sources, we identify six core tensions related to mission, user inclusion, scalability, operational control, community engagement, and stakeholder communication. We demonstrate how three key coordination strategies—framing, convening, and multivocality—help alleviate these tensions. Our study …


Managed Service Providers As Strategic Partners: Reframing Outsourcing Through Relational Governance And Dynamic Capabilities, Melissa N. King, Douglas Johansen Apr 2026

Managed Service Providers As Strategic Partners: Reframing Outsourcing Through Relational Governance And Dynamic Capabilities, Melissa N. King, Douglas Johansen

AMTP Proceedings 2026

This conceptual paper examines the strategic role of Managed Service Providers (MSPs) in the context of buyer-supplier relationships, and how MSPs create value for customers by enabling dynamic capabilities, relational governance, and organizational learning. Drawing from institutional theory, the resource-based view, and relationship marketing, the paper synthesizes literature on the supply chain’s evolution from transactional cost savings to strategic partnerships. It highlights how service providers such as MSPs, facilitate capability transfer, adaptability, and institutional alignment. This perspective is particularly salient in the post-2020 environment, where pandemic-related supply chain disruptions, renewed trade protectionism, and geopolitical fragmentation have challenged traditional assumptions underlying …


Transformational Leadership’S Impact On Employee Perceptions Of Interactional Justice In Crucial Workplace Conversations, Dana M. Mobley, Irina Toteva Apr 2026

Transformational Leadership’S Impact On Employee Perceptions Of Interactional Justice In Crucial Workplace Conversations, Dana M. Mobley, Irina Toteva

AMTP Proceedings 2026

This study examined a transformational leadership style’s effect on interactional justice in crucial conversations between managers and employees, using perceived leader communication quality as a mediator and followership style as a moderator. Data was collected from an internet survey taken by 251 participants across the United States, and quantitative analysis was performed. Results indicated that perceived leader communication quality mediates the relationship between transformational leadership and interactional justice during crucial conversations. While followership style was not found to moderate this relationship, it was found to be negatively significant with interactional justice, indicating that more exemplary followers perceive slightly less interactional …


Determinants Of Future Suas Adoption: An Empirical Analysis Of Organizational And Behavioral Factors Within The Commercial Aviation Maintenance Enterprise, Jordan Baus Apr 2026

Determinants Of Future Suas Adoption: An Empirical Analysis Of Organizational And Behavioral Factors Within The Commercial Aviation Maintenance Enterprise, Jordan Baus

Doctoral Dissertations and Master's Theses

The adoption of small Uncrewed Aircraft Systems (sUAS) represents a significant technological shift within the commercial aviation maintenance enterprise, offering the potential to improve inspection accuracy, enhance operational efficiency, and reduce maintenance-related risk. Despite these anticipated benefits, adoption intentions remain vague, influenced by a complex interplay of organizational structures, behavioral factors, and workforce perceptions. Limited empirical research has examined how these dynamics shape the willingness to adopt sUAS within highly regulated and institutionalized aviation maintenance environments. This study investigates the determinants of future sUAS adoption through an extension of the Unified Theory of Acceptance and Use of Technology 2 (UTAUT …


Exploring The Impact Of Psychological Hardiness On Career Prosperity: An Analytical Study Of The Opinions Of Employees Of The Ministry Of Migration And Displacement/Najaf Governorate Branch, Mustafa Hasan Kareem Al-Hamami Mar 2026

Exploring The Impact Of Psychological Hardiness On Career Prosperity: An Analytical Study Of The Opinions Of Employees Of The Ministry Of Migration And Displacement/Najaf Governorate Branch, Mustafa Hasan Kareem Al-Hamami

Muthanna Journal of Administrative and Economics Sciences

This study aims to explore the impact of psychological hardiness on career well-being among employees of the Ministry of Migration and Displaced Persons – Najaf Al-Ashraf Branch, with a focus on how psychological hardiness contributes to enhancing employee welfare and improving professional performance. The study adopted a descriptive- analytical approach, where data were collected and analyzed to determine the relationship between the variables. The study population included all employees of the Ministry – Najaf Al-Ashraf Branch, and a random sample of 100 employees was selected to ensure adequate representation of different departments and job categories. A standardized questionnaire measuring psychological …


The Impact Of Earnings Volatility On Debt Financing: A Study On A Sample Of Iraqi Banks, Ali Ayyd Al Jbori, Alaa Abdlzahra Obaid, Mohammed Sadeq Jappar Mar 2026

The Impact Of Earnings Volatility On Debt Financing: A Study On A Sample Of Iraqi Banks, Ali Ayyd Al Jbori, Alaa Abdlzahra Obaid, Mohammed Sadeq Jappar

Muthanna Journal of Administrative and Economics Sciences

This study aims to analyze the impact of earnings volatility on the debt financing structure of Iraqi banks, using an analytical descriptive approach and financial data from a sample of private Iraqi banks listed on the Iraq Stock Exchange for the period (2017-2024). A multiple linear regression model was applied to examine the relationship, while controlling key variables (liquidity ratio and bank size). The results revealed a statistically significant negative impact of earnings volatility on the reliance on debt financing, where increased volatility led to reduced dependence on debt in the capital structure. The study concludes that capital structure decisions …


The Economic Impacts Of Climate Change And External Shocks On Tourism Demand In The Kurdistan Region Of Iraq: Econometric Modeling For The Period (2007–2023), Asst. Prof. Dr. Khadeeja Qader Same, Asst. Prof. Dr. Aswad Qadir Ahmed Mar 2026

The Economic Impacts Of Climate Change And External Shocks On Tourism Demand In The Kurdistan Region Of Iraq: Econometric Modeling For The Period (2007–2023), Asst. Prof. Dr. Khadeeja Qader Same, Asst. Prof. Dr. Aswad Qadir Ahmed

Muthanna Journal of Administrative and Economics Sciences

This study aims to Analysis of the Economic Impacts of Climate Change and External Shocks on Tourism Demand in the Kurdistan Region for the Period (2007-2023), utilizing a rigorous econometric methodology that includes unit root tests, Granger causality, and the Autoregressive Distributed Lag (ARDL) model to verify long-term equilibrium relationships through the Bounds Test. The results revealed a “developmental paradox,” where tourism demand grows annually by 18.51% despite a steady rise in temperatures, a decline in rainfall by approximately 3.15 mm per year, and an increase in dust storms. The econometric modeling proved that every unit increase in temperature inflicts …


The Impact Of Green Lean Manufacturing On Sustainability Dimensions: An Analytical Study Of Opinions A Sample Of Employees At The National Home Furniture Manufacturing Company, Rana Salim Mataab Mar 2026

The Impact Of Green Lean Manufacturing On Sustainability Dimensions: An Analytical Study Of Opinions A Sample Of Employees At The National Home Furniture Manufacturing Company, Rana Salim Mataab

Muthanna Journal of Administrative and Economics Sciences

This study aims to determine the extent of the association and impact of green lean manufacturing practices on the dimensions of sustainability (economic, social, and environmental) from the point of view of individuals working in national companies for the manufacture of home furniture. To achieve this goal, a questionnaire was designed according to a five-point Likert scale. In July 2024, using the cross-sectional studies approach, (213) responses that could be analyzed statistically were collected from the study sample. These data were analyzed using two software packages: (AMOSv24) and (SPSSv26). The results indicate that green lean manufacturing practices are associated with …


Application Of A Fuzzy Multi-Objective Defuzzification Method To Solve A Multi-Modal Transportation Problem, Qusay H Khalaf, Khalid Zeghaiton Chaloob Mar 2026

Application Of A Fuzzy Multi-Objective Defuzzification Method To Solve A Multi-Modal Transportation Problem, Qusay H Khalaf, Khalid Zeghaiton Chaloob

Muthanna Journal of Administrative and Economics Sciences

Multi-modal transportation systems are the logistics networks for global economy. Transportation systems are fraught with uncertainties that hinder the traditional deterministic models reaching the optimal performance. The main obstacle for traditional deterministic models is the uncertainties (e.g., fuel prices volatility, inaccurate transit-times prediction, and evolving environmental regulations). This paper proposes a novel method of fuzzy multi-objective defuzzification. It integrates a modified center of gravity (COG) technique with multi-objective linear programming (MOLP) to address the uncertainty challenges. Triangular fuzzy numbers and partitioning to sud-intervals generated crisp solutions to balance conflicting objectives: cost, time, and environmental sustainability. A four transportation-mode used as …


Mentorship As Identity Work: The Meaning Black Queer Men Ascribe To Mentorship In Identity Development And Professional Identity Formation, Kai Christian Mar 2026

Mentorship As Identity Work: The Meaning Black Queer Men Ascribe To Mentorship In Identity Development And Professional Identity Formation, Kai Christian

JWU Dissertations & Theses

This descriptive-phenomenological study examined the role of mentorship in shaping identity. There is limited literature that examines mentorship as an identity-shaping process among Black queer men (BQM). Intersectional and Black queer theory provided the theoretical framework for thematic analysis.

Within the workplace, BQM must negotiate the effects of double marginalization resulting from racism and anti-queer biases. The effects of racism and anti-queer biases can lead to adverse psychological and physical health outcomes, negatively impacting the careers of Black and queer individuals. BQM benefit from support that addresses and acknowledges how their identity shapes their experiences. Mentorship can provide …


Human Resource Flexibility And Its Role In Organizational Ambidexterity: An Analytical Study At The General Company For Electrical And Electronic Industries, Hanaa Nassrullah Khamees Alhamadani Mar 2026

Human Resource Flexibility And Its Role In Organizational Ambidexterity: An Analytical Study At The General Company For Electrical And Electronic Industries, Hanaa Nassrullah Khamees Alhamadani

Muthanna Journal of Administrative and Economics Sciences

This research aims to analyze the role of human resource flexibility in achieving organizational Ambidexterity at the General Company for Electrical and Electronic Industries. This stems from the importance of flexibility as a fundamental factor enabling organizations to adapt quickly to rapid environmental changes and enhance their competitiveness. The research adopted a descriptive-analytical approach, and data were collected from a random sample of (75) employees working in administrative and technical departments related to the study topic. The independent variable was human resource flexibility with its three dimensions (skill flexibility, behavioral flexibility, and human resource practices flexibility), while the dependent variable …


The Roles Of The Human Resources Management Director And Their Impact On Entrepreneurial Training:An Analytical Study At The Ministry Of Labor And Social Affairs, Ali Abd Al-Salam Abd Al-Daem Mar 2026

The Roles Of The Human Resources Management Director And Their Impact On Entrepreneurial Training:An Analytical Study At The Ministry Of Labor And Social Affairs, Ali Abd Al-Salam Abd Al-Daem

Muthanna Journal of Administrative and Economics Sciences

The research problem lies in the weak level of entrepreneurial training in Iraqi ministries despite the importance of the strategic roles of human resources management. The research gap is represented by the scarcity of empirical studies that measure the relative impact of the roles of the HR manager (according to Ulrich’s model) in activating entrepreneurial training within the Iraqi public sector environment. Accordingly, this study aims to analyze the relationship between the roles of the Human Resources Management Director—as a strategic partner, administrative expert, developmental supporter, and change agent—and their impact on activating entrepreneurial training at the Ministry of Labor …


Analyzing The Impact Of Applying Ipsas 42 On Social Benefits In Enhancing Reporting Quality And Promoting Financial Sustainability, Burhan Hussein Khalaf Al-Rawi, Hasan Saleh Yusuf Al-Bajari Mar 2026

Analyzing The Impact Of Applying Ipsas 42 On Social Benefits In Enhancing Reporting Quality And Promoting Financial Sustainability, Burhan Hussein Khalaf Al-Rawi, Hasan Saleh Yusuf Al-Bajari

Muthanna Journal of Administrative and Economics Sciences

The study aims to explore the impact of applying IPSAS 42 on social benefits in enhancing the efficiency of financial reporting and strengthening the sustainability of financial capabilities within Iraqi government institutions. The study objectives were achieved by examining the nature and objectives of IPSAS 42, assessing the current state of disclosure of social benefits in government financial reports, and measuring the extent to which the social benefits standard contributes to promoting financial sustainability. The study relied on secondary financial data from a set of Iraqi government entities, including current expenditures, capital/investment expenditures, oil revenues, non-oil revenues, fiscal deficit, and …


The Impact Of Corporate Governance Practices On Enhancing The Quality Of Financial Reporting: An Applied Study On A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Ahmed Hashem Sakr Mar 2026

The Impact Of Corporate Governance Practices On Enhancing The Quality Of Financial Reporting: An Applied Study On A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Ahmed Hashem Sakr

Muthanna Journal of Administrative and Economics Sciences

This study examines the impact of corporate governance practices on the quality of financial reporting in a sample of commercial banks listed on the Iraq Stock Exchange. Motivated by the increasing need for transparency and reliability in financial information within the Iraqi banking environment characterized by regulatory challenges and economic instability the research investigates how key governance mechanisms contribute to enhancing the credibility and accuracy of financial reports. The study focuses on three core governance indicators: board size, board independence, and audit committee activity, in addition to relevant control variables reflecting firm characteristics.Employing panel data analysis and fixed-effects regression models, …


The Role Of Organizational Resilience In Reducing Organizational Collapse: An Analytical Study Of The Opinions Of A Sample Of Workers In The Tal Afar Education Department, Shuab Ahmed Aziz Al-Mawla Mar 2026

The Role Of Organizational Resilience In Reducing Organizational Collapse: An Analytical Study Of The Opinions Of A Sample Of Workers In The Tal Afar Education Department, Shuab Ahmed Aziz Al-Mawla

Muthanna Journal of Administrative and Economics Sciences

Purpose: This research aims to study the relationship between organizational resilience (capital resilience, strategic resilience, cultural resilience, learning resilience, and relationship resilience) and organizational breakdown (internal factors, external factors, structural factors, human factors, and financial factors) in the Tal Afar Education Department, Nineveh Governorate. Design/Methodology: Based on stratified random sampling, 400 questionnaires were distributed from a population of 650 to employees of the Tal Afar Education Department. The sample was drawn using Sakran’s (2010) formula. A similar questionnaire was also distributed to principals and assistant principals working in affiliated schools. Of these, 191 questionnaires were deemed valid. The …


Human Talent Management And Its Role In Enhancing The Quality Of Educational Service: An Exploratory Study Of The Opinions Of A Sample Of Supervisors In The General Directorate Of Education Of Nineveh, Ibrahim Khalil Ibrahim Mohammed Al-Hayali Mar 2026

Human Talent Management And Its Role In Enhancing The Quality Of Educational Service: An Exploratory Study Of The Opinions Of A Sample Of Supervisors In The General Directorate Of Education Of Nineveh, Ibrahim Khalil Ibrahim Mohammed Al-Hayali

Muthanna Journal of Administrative and Economics Sciences

This research aims to examine the actual role reflected by human talent management, specifically its dimensions (recruitment, performance management, training and development, talent retention), in enhancing the quality of educational service, which includes (the academic background of the teacher, the curriculum, infrastructure and facilities, quality of recruitment, safety and security, development of students’ skills). The research stems from a real problem whose features are embodied in the following question: What is the actual role reflected by the dimensions of human talent management in enhancing the quality of educational service in the researched directorate? Using the descriptive-analytical approach to diagnose and …


The Role Of Digital Governance In Improving The Quality Of Financial Reporting Under Fair Value Measurement In Accordance With International Financial Reporting Standard (Ifrs 13): An Applied Study On Jordanian Banks Listed On The Amman Stock Exchange., Ashraf Hashim Faris Alabdoon Mar 2026

The Role Of Digital Governance In Improving The Quality Of Financial Reporting Under Fair Value Measurement In Accordance With International Financial Reporting Standard (Ifrs 13): An Applied Study On Jordanian Banks Listed On The Amman Stock Exchange., Ashraf Hashim Faris Alabdoon

Muthanna Journal of Administrative and Economics Sciences

This study investigates the role of digital governance in enhancing the quality of financial reporting, while examining the mediating effect of fair value measurement under IFRS 13. The study is based on the hypothesis that digital governance practices have a positive impact on improving financial reporting quality within the fair value measurement framework. The empirical analysis focuses on Jordanian commercial banks listed on the Amman Stock Exchange over the period 2017–2024. Data were collected from published annual financial reports to construct a dataset suitable for statistical analysis and to bridge theoretical concepts with practical applications in the banking sector. The …


Blockchain Technology As A Tool To Enhance Information Security Elements In The Government Organizations Sector: An Exploratory Study In The Nineveh Governorate Traffic Directorate, Saif Khalid Zakaria Mar 2026

Blockchain Technology As A Tool To Enhance Information Security Elements In The Government Organizations Sector: An Exploratory Study In The Nineveh Governorate Traffic Directorate, Saif Khalid Zakaria

Muthanna Journal of Administrative and Economics Sciences

Purpose: The objective of this study is oriented to investigate what are the determinant features of Blockchain Technology (BCT) that contribute in boosting ISE factors in governmental institutions. The research work is grounded on referring to the most popular features of Blockchain (BC) in enhancing the core and supportive (ISE). Research Design/ Methods and approach: The data for this research was based on a crosssectional and correlational survey (95 responses were finally analyzed). The collected data were first analyzed using SPSS v.26 and then through variance based structural equation modeling (SEM; Smart PLS v.4) for assessing validity and …


His Role In Government Investment In Economic Development Services In Iraq, Hatem Jabr Atshan Mar 2026

His Role In Government Investment In Economic Development Services In Iraq, Hatem Jabr Atshan

Muthanna Journal of Administrative and Economics Sciences

This study aims to shed light on the reality of government investment spending in Iraq by analyzing its indicators and estimating the government investment spending index and its impact on economic growth for the period 2004-2024, based on theoretical and applied frameworks. The study concluded that the contribution of investment spending to GDP was determined to be between (5.7%) and (69.6%), with an average rate of (17.75%), indicating government involvement in socio-economic fields. There is no financial approach worldwide that reduces the scope of public spending in favor of investment spending in a way that leads to increased economic growth.


Integrated Reporting And Its Role In Enhancing The Reliability Of Financial Reports: The Mediating Role Of Digital Transformation Technology: A Field Study, Mohammed Jumaah Kareem Sajet Al-Barki, Qasim Mohammed Abdullah, Majid Gazi Hasan, Ali Awadh Atshan Mar 2026

Integrated Reporting And Its Role In Enhancing The Reliability Of Financial Reports: The Mediating Role Of Digital Transformation Technology: A Field Study, Mohammed Jumaah Kareem Sajet Al-Barki, Qasim Mohammed Abdullah, Majid Gazi Hasan, Ali Awadh Atshan

Muthanna Journal of Administrative and Economics Sciences

The primary objective of the research is to demonstrate the impact of Integrated Reporting on enhancing the reliability of financial reports through the adoption of digital transformation technology, and to provide the cognitive foundations regarding Integrated Reporting and the reliability of financial reports. The research focused on the community of commercial companies listed on the Iraq Stock Exchange, with the sample limited to seven (7) companies according to specific criteria, as they are listed on the exchange and possess externally audited financial reports. These companies did not experience any mergers during the research period, which allowed for the completion of …


Green Value Chain Analysis And Its Role In Improving Resource Allocation Decisions: A Case Study In Diwaniya Dairy Factory, Ail Abdul-Hussein Hani Al-Zameli, Nabaa Duaa Fakher Mar 2026

Green Value Chain Analysis And Its Role In Improving Resource Allocation Decisions: A Case Study In Diwaniya Dairy Factory, Ail Abdul-Hussein Hani Al-Zameli, Nabaa Duaa Fakher

Muthanna Journal of Administrative and Economics Sciences

The purpose of this study is to justify the role of The green value chain as a modern technique of management accounting in facilitating investment decisions and optimizing the effectiveness in resources utilization at industrial units. The premise underlying the study is that green value serves as a frame of reference for analysing activities, which in turn allows to separate value-adding from non-value adding ones, leading to cost reduction and environmental soundness. Management is also not about finding faults for waste and allocating funds, it's all about tapping new ways of creating value by eliminating non-value adding activities. The deductive …


Work Environment Quality And Its Relationship To Job Satisfaction In The Kirkuk Education Directorate, Ahmed Abd Saleh Mar 2026

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 …