Public Administration Commons^™

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 …

Editorial, Julia Coffman

The Foundation Review

No abstract provided.

Front And Back Matter

The Foundation Review

No abstract provided.

Climate Change Evidence: Driving Value-Added Use For Better Decisions, Tim Larson, Marina Lahowin, Sarah Hanck

The Foundation Review

This article examines the evolving ecosystem of climate solution evidence tools and distinguishes the different functions they serve, including evidence aggregation, assessment of evidence strength, comparison of solution options, spatial targeting, policy benchmarking, and adaptive management.

Drawing from research on evidence-informed policymaking and climate decision science, the authors identify persistent barriers to evidence use, including misalignment with decision needs, deep uncertainty, institutional incentives, and limited capacity for collective sensemaking.

The article argues philanthropy’s greatest leverage lies not in increasing the supply of evidence alone, but in strengthening the systems through which evidence is interpreted, governed, and embedded in decision processes. …

Evidence And Learning Amid A Climate Crisis: Six Promising Frontiers For Advancing Practice, Tim Larson, Shawna Hoffman, Marina Lahowin

The Foundation Review

The effects of the climate crisis are intensifying each year, just as the global context for mitigation, adaptation, and resilience efforts grows increasingly complex. Against a backdrop of urgency, resource scarcity, high uncertainty, and politicization, evidence is arguably more crucial than ever for informing climate action.

The potential of evidence for climate action has not been fully realized, leaving tremendous value on the table. This article argues that the challenge is not driven by a shortage of evidence, but rather by a mismatch between dominant evidence and learning practices and what decision-makers need.

In response to the question “how can …

Full Issue

The Foundation Review

No abstract provided.

From Rhetoric To Reality: Piloting Conversation-Based Reporting On Systems Change, Laura Rana Englert

The Foundation Review

The Climate Emergency Collaboration Group (CECG) is a philanthropic regranter aiming to unlock the power of international moments and systems to deliver a step-change in global response to the climate emergency. Both CECG’s work and the systems to which it contributes are characterised by complexity, non-linearity, and unpredictability.

CECG transformed its approach to reporting from traditional written reports using predetermined indicators to a conversation-based reporting (CBR) process prioritising depth over breadth and meaningful two-way exchange. CECG uses CBR to explore collective contributions to system change and drive evidence-informed decision-making.

This article provides a practice-based case study of CECG’s experience piloting …

Executive Summaries

The Foundation Review

No abstract provided.

Evaluating Complex Social Change: Lessons From Ford’S Climate Change Program, Subarna Mathes, Bess Rothenberg, Kelsey Simmons

The Foundation Review

This article offers a detailed account from within the Ford Foundation of what it takes to subject a complex social change strategy to genuine evaluative scrutiny. Drawing on the work of the Foundation’s Office of Strategy and Learning (OSL) and its evaluation of the Natural Resources and Climate Change program, it describes what shifts in strategy and learning were necessary, what was required organizationally, and what changed as a result.

The article delves into the evaluation process itself, including how OSL balanced the needs and perspectives of Ford leadership, program staff, and grantee partners. It shares how OSL centered equity …

Philanthropy And The Climate Crisis: Learning And Evaluation To Drive Decision-Making And Identify Emergent Opportunities, Lindsay Hanson, Rosy Kalfus, Courtney Lee

The Foundation Review

To us, strategic learning is an adaptive approach to using evaluation and other data to directly affect decision-making and action.

An early focus on building relationships and accountability to specific outcomes and values — including establishing baselines and plans for regular reporting and interpretation — laid the groundwork for decision-making in later stages of the Climate Solutions program’s lifecycle.

Increasingly rapid data feedback loops informed the Climate Solutions program’s strategy pivot, decisions, and collaboration with grantees and funder partners.

Engagement in strategic learning and use of evaluation to drive decision-making improved with practice, as illustrated by the Climate Solutions team’s …

More Than The Sum: A Collective Vision For The Future Of Strategy, Monitoring, Impact, Learning And Evaluation (Smile) In Climate Philanthropy, Marta Arranz, Rees Warne, Olivia Deich, Amelia Abdelrazik

The Foundation Review

Organizations funding climate work must learn quickly and make urgent decisions despite uncertainties and low levels of control. Within climate philanthropy, sharing learnings widely and using evidence for decision-making are crucial.

The authors argue the “evaluation” field is both misdefined and underleveraged. In a shift away from accountability and siloed learning within organizations, they propose redefining the evaluation profession as SMILE (Strategy, Monitoring, Impact, Learning, and Evaluation).

After three years of building field-wide learning infrastructure, the authors reflect on the field’s progress and offer recommendations to the climate philanthropy ecosystem.

Climate Breakthrough's Impact And Learning System: A Case Study, Olivia Deich

The Foundation Review

Climate Breakthrough makes one-time, multi-million-dollar, multi-year, flexible grants to climate strategists. The portfolio is collectively aimed at achieving an outsized emissions reduction goal. There are no strategy pillars, and grantees are from across the globe. This model, paired with Climate Breakthrough’s guiding values, opens the door for impact and learning work focused on iteration and learning.

In practice, grantees identify a small set of key performance indicators themselves; they share emissions reduction estimates for their work that are important but not dominant; they have abundant impact and learning resources; and the funder gains a wealth of data from which to …

Feedback Loops In Practice: A Case Study On Evaluating A Climate Collaborative, Mansi Shah, Amy Sherwood, Abbie Turiansky, Drew Koleros, Axum Teferra

The Foundation Review

Philanthropic support to address the climate crisis has grown substantially, yet it remains unclear how effectively philanthropies are learning from their investments, from each other, and from other actors about what generates meaningful impact. Evaluations have come under scrutiny, as conventional approaches often struggle to account for complexity and provide the timely insights needed for adaptive management.

In this article, the authors present the learning journey of a complex, systems-focused climate philanthropy initiative that uses structured feedback loops as an evaluation design. They describe how these loops were implemented over a two-year evaluation; discuss the choice of complexity-aware methods; and …

Spend-Down To Scale Up: Limited-Life Giving In The Climate Crisis, Madeleine C. Mckinnon, Samuel Rogers, David Gunsberg, Emma Mcintosh

The Foundation Review

This article shares first-hand experiences of a charitable foundation operating under a spend-down model, illustrating how a fixed time horizon shapes philanthropic and programmatic behavior. The authors discuss three conditions that a spend-down horizon reliably forces: the imperative to fund quickly, collaboratively, and boldly on shared goals; the discipline to concentrate capital with strategic focus; and the emphasis on learning and collaboration as both a means to optimize for impact now and to sustain and scale impact over the long term.

Authors explore the influence of these conditions in a series of case studies working towards a clean energy transition …

Editorial Note: Navigating Institutional Complexity Across State, Civil, And Market Sectors, Muhammad Ramaditya, Rijal Ramdhani

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

No abstract provided.

Transfer Pricing Dispute Resolution: How Feasible Is The Implementation Of Safe Harbors In Indonesia?, Daniel Edgar Hirasma Saragi, Antonius Ragil Kuncoro

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study aims to explore the feasibility of implementing safe harbors in transfer pricing regulations in Indonesia. Safe harbors are alternative tax policies for taxpayers on specific transactions, which can exempt them from general provisions if meets certain specific regulations set by the tax authority (United Nations, 2017). Using a qualitative methodology, this study explores data from various literature and the results of interviews with experts in the field of transfer pricing. Moreover, this research utilizes interpretative paradigm, inductive approach, and descriptive study. With the help of NVIVO software, the researcher conducted a thematic analysis of the data obtained. This …

Consumer Perceptions Of Diversity, Equity And Inclusion In A Heritage Beauty Branding: Pathways To Brand Image, Connection, Love, And Loyalty, Nuzul Riska, Anni Rahimah, Kadarisman Hidayat

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

In an increasingly competitive and socially conscious marketplace, Diversity, Equity, and Inclusion (DEI) initiatives are emerging as powerful strategic tools for brand differentiation and consumer engagement. This study investigates the influence of DEI-driven marketing strategies on brand image and brand connection, and their subsequent impact on brand loyalty, with brand love examined as a moderating variable within the beauty industry. Employing a quantitative, explanatory research design, data were collected from 250 respondents using purposive sampling and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that DEI significantly enhances both brand image and brand connection. While brand …