Journal of Accounting and Financial Studies ( JAFS )
type: channel
description: A scientific journal issued by Post Graduate Institute for Accounting and Financial Studies – University of Baghdad. Date of the first issue, issued in (2006). The journal publishes one volume per year, containing four issues. The journal applies a double-blind peer review process in the evaluation of scientific submissions. All journal issues are available to readers under an open access license.
publisher: Post Graduate Institute for Accounting and Financial Studies – University of Baghdad
language: en
publication name: Journal of Accounting and Financial Studies ( JAFS )
issn: 1818-9431
copyright: The copyright is transferred to the journal when the researcher is notified of the acceptance of his research submitted for publication in the journal.
items: Measuring Cost-Effectiveness in Light of International Sustainability and Disclosure Standards (IFRS S1–S2): An Applied Study on Iraqi Road Projects
items: The Impact of Implementing the IFRS9 Expected Credit Loss (ECL) Model on Capital Adequacy in the Iraqi Banking Sector
items: Using value engineering techniques to implement a differentiation strategy
items: The role of management information systems on the efficiency of total quality management in managing job performance / I searched for my application in Sudanese
items: The role of cost accounting in implementing the unified digital accounting system specialized in insurance activity
items: The digital health insurance document and its impact on corporate social responsibility "An analytical study of the opinions of a sample of employees at the Iraqi General Insurance Company"
items: The impact of modern technology-based audit systems on improving the quality of financial reports in the banking sector
items: The Role of Digital Marketing in Achieving Strategic Success: An Applied Study in the Iraqi General Insurance Company
items: The impact of implementing smart technology-based cost accounting systems on improving the efficiency of measuring financial and operational performance in commercial banks
items: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2601
items: The impact of artificial intelligence on the cultural awareness of the organization
items: The Auditor's Liability Tort-wise Towards Others
items: The Impact of Organizational Alignment Dimensions on the Personality Architecture of Insurance Service Providers at the Iraqi General Insurance Company
items: Analysis of the accounting information system in light of open system theory
items: Forecasting Tax Revenues Using the Long Short-Term Memory (LSTM) Network
items: Using Random Forest Algorithm in financial Failure Prediction- An Empirical Study
items: The role of the Federal Financial supervision Bureau in auditing local budgets under administrative decentralization
items: The Role of Lean Manufacturing in Supporting Competitive Sustainability through the Implementation of Cleaner Production Principles) An Applied Study at Al-Diwaniyah Dairy Factory (
items: Evaluating the Internal Control System in accordance with the Updated Enterprise Risk Management Framework
items: An Analytical Review of the Extent of Shari’ah Compliance in Sukuk Structuring through AAOIFI Standard No. 17 under the Saudi Regulatory Framework
items: Challenges facing electronic banking marketing from the perspective of bank management in Nasiriyah
items: Integrating material and information value stream mapping and value chain technologies to reduce the costs of poor quality
items: The public expenditure and its impact on foreign reserves / analytical study
items: The Impact of Transformational Leadership on Sustainable Performance
items: Evaluating the impact of strategic planning on organizational effectiveness in higher education at the University of Baghdad
items: Estimating the impact of some economic variables on the unemployment phenomenon for the period (2004-2021) Iraq as a mode
items: Revenue recognition for real estate installment sales and its impact on accounting treatments according to international standards
items: The role of regulatory deferred accounts in improving the Credibility of accounting information
items: Reflection of the principles and standards of Six Sigma on the quality of auditor performance Foundations and concepts ((An applied study in the General Tax Authority))
items: Strategic Clusters and their Relationship to Enhancing the Effectiveness of Banking Processes

Measuring Cost-Effectiveness in Light of International Sustainability and Disclosure Standards (IFRS S1–S2): An Applied Study on Iraqi Road Projects
type: item
description: Many government construction projects in Iraq face fundamental challenges, reflected in their cost performance and efficiency. This necessitates the urgent need to develop an integrated framework for measuring this efficiency in one of the construction project companies by proposing the application of international sustainability and disclosure standards issued by the International Sustainability Standards Board (ISSB), represented by the two standards (IFRS S1) and (IFRS S2). The research aims to develop an accounting framework for measuring cost-performance efficiency in construction projects through application in one of the government companies in the Iraqi environment, based on the international sustainability and disclosure standards (IFRS S1) and (IFRS S2). The research relies on the analysis of actual data from Iraqi road projects, employing a set of internationally recognized performance indicators such as the Cost Efficiency Index (CPI) and the Schedule Efficiency Index (SPI) according to ISO 21508, in addition to operational sustainability indicators (SCEI, WOR, RER) derived from the IFRS S1–S2 sustainability disclosure standards and the Sustainable Accounting Framework issued by the International Federation of Accountants (IFAC, 2022). This research applied quantitative analysis using implementation schedules and cost data to assess the alignment between cost and time performance and operational sustainability of projects. The results indicate that integrating sustainability indicators into cost accounting systems enhances the accuracy of financial and time performance evaluations and increases transparency in disclosing the efficiency of public spending, aligning with the governance and environmental responsibility requirements of projects. The research recommends adopting an integrated accounting model that uses cost and time performance indicators and International Financial Reporting Standards (IFRS S1–S2) as the basis for financial performance repor…
subject: Paper research
  topic: section
subject: Cost Performance Efficiency
  topic: keywords
subject: International Financial Reporting Standards
  topic: keywords
subject: Performance Indicators
  topic: keywords
subject: Operational sustainability
  topic: keywords
subject: Earned value management
  topic: keywords
creator: Saba Kareem Abbood
creator: Dr. Siham Abd Ali Obaid
creator: Ghazi Maan Faisal
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-07-20
publication date: 2026-07-20
starting page: 132
ending page: 144

The Impact of Implementing the IFRS9 Expected Credit Loss (ECL) Model on Capital Adequacy in the Iraqi Banking Sector
type: item
description: This study aims to analyze the impact of implementing the International Financial Reporting Standard IFRS9, particularly the Expected Credit Loss model, on capital adequacy in Iraqi commercial banks. The study relied on a descriptive, analytical, and quantitative approach using panel data for a sample of (10) commercial banks listed on the Iraq Stock Exchange during the period (2014-2023). The banks were divided into two phases: pre-implementation (2014-2017) and post-implementation (2018-2023). The results showed a positive and statistically significant impact of implementing IFRS9 on capital adequacy. The standard helped enhance banks' ability to create more proactive provisions for expected credit losses, which reflected in the strength of the capital base and the banks' ability to absorb financial shocks. The study recommends supporting Iraqi banks in fully implementing IFRS 9, developing risk management systems, and adhering to Basel III requirements. This will contribute to enhancing the financial stability of the Iraqi banking sector.
subject: Paper research
  topic: section
subject: International Financial Reporting Standard
  topic: keywords
subject: Expected Credit Losses
  topic: keywords
subject: Capital Adequacy
  topic: keywords
creator: Abdul Karim Tariq Ahmed
creator: Prof. Dr. Taicir Moalla Loukil
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-07-20
publication date: 2026-07-20
starting page: 123
ending page: 131

Using value engineering techniques to implement a differentiation strategy
type: item
description: The research aims to demonstrate the role that value engineering can play in cost management and the implementation of a differentiation strategy by providing low-cost, high-quality products. The focus is on two aspects: price and cost. This is achieved by demonstrating the role of this technology in reducing costs, thereby reducing the selling price. It also focuses on quality and ensuring that the product meets specifications and customer needs and requirements. The research was conducted at the General Company for Electrical Industries/Fan Factory, using data from 2021. Value engineering was applied in this factory, and a functional analysis of product components was conducted. The research reached a set of conclusions, the most important of which was that value engineering assists in cost management by identifying areas where cost reductions can be implemented with the aim of standardizing procedures, which in turn leads to cost reductions, as well as improving the quality of both processes and products. This, in turn, enhances quality from the perspective of both the customer and the economic unit, leading to efficient and effective implementation of the differentiation strategy.
subject: Paper research
  topic: section
subject: Value engineering
  topic: keywords
subject: cost management
  topic: keywords
subject: differentiation strategy
  topic: keywords
creator: Prof. Dr. Ali Abbas Kareem AL-Khafaji
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-07-20
publication date: 2026-07-20
starting page: 109
ending page: 122

The role of management information systems on the efficiency of total quality management in managing job performance / I searched for my application in Sudanese
type: item
description: This research aims to study the role of management information systems according to total quality management in enhancing the performance of employees in Sudanese banks, in light of the increasing challenges facing these banks in improving performance efficiency and the quality of services provided. The research problem is that Sudanese banks still face difficulties in achieving high employee performance, despite their adoption of management information systems and total quality programs, which necessitated studying the nature of the relationship between these variables. The research adopted the descriptive analytical approach, and it was applied in the field on a sample consisting of (180) individuals working in a number of Sudanese banks Data was collected using a questionnaire designed to measure the level of application of management information systems (MIS) and total quality management (TQM) principles, and their impact on employee performance. The research results revealed a significant correlation and influence between the three variables. It was found that MIS effectively contributes to improving employee performance by supporting decision-making and providing accurate, timely information. Furthermore, the application of TQM principles enhances the effectiveness of these systems in achieving outstanding performance. Based on the results, the research concluded that the integration of MIS with TQM is one of the key factors in achieving institutional excellence in Sudanese banks, and that the success of these institutions depends largely on the extent to which they adopt a culture of quality and use information system outputs to develop employee administrative and technical performance. The research recommended the need to encourage administrative leaders in Sudanese banks to invest in MIS outputs in decision-making processes in line with TQM principles, in addition to promoting a quality culture and developing employee skills in using information systems to …
subject: Paper research
  topic: section
subject: Management Information Systems
  topic: keywords
subject: Total Quality Management
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Assist. prof. Lamia Bakri Mahmoud Mashi
creator: Dr. Hassan Hazbar Ali Radhima Al-Faraji
creator: Dr. Al-Amin Abdulrahman Mohammed Al-Amin
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-07-20
publication date: 2026-07-20
starting page: 95
ending page: 108

The role of cost accounting in implementing the unified digital accounting system specialized in insurance activity
type: item
description: The main objective of the research is to prove that cost accounting has the impertinent role in implementing a specialized unified accounting system for insurance activities. The ability to applying t was analyzed by organizing a questionnaire and then distributing it to the research sample, which consisted of 70 Iraqi and National Insurance Companies. 67 questionnaires were answered, while 3 were discarded. SPSS Virgin 25 was used. The applying analyses research results, measured statistically, showed that there is a possibility of implementing a specialized digital unified accounting system for insurance activities for insurance companies, including the National Insurance Company, through the contribution of cost accounting, its components and objectives. This confirms the existence of a moderate positive relationship between cost accounting and the specialized unified accounting system for insurance activities. This will help in developing digital-based accounting operations for insurance activities based on cost accounting.
subject: Paper research
  topic: section
subject: Cost Accounting
  topic: keywords
subject: unified specialized
  topic: keywords
subject: digital
  topic: keywords
creator: Assist. prof. Dr. Hanan Abdullah Hassan
creator: Behrooz Badpa
creator: Sohrab Osta
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-07-20
publication date: 2026-07-20
starting page: 84
ending page: 94

The digital health insurance document and its impact on corporate social responsibility "An analytical study of the opinions of a sample of employees at the Iraqi General Insurance Company"
type: item
description: The Current Research Sought to Test and Diagnose the Nature of The Correlation and Influence Relationship Between the Independent Variable (Digital Health Insurance) And Its Dimensions (Customer Attraction, Customer Engagement, Communication with Customers, Learning (Identifying Customer Preferences), And Customer Retention), And the Dependent Variable Represented by Social Responsibility and Its Dimensions (Ethical). (Legal, Economic, Charitable) In the Iraqi Insurance Company, The Research Sample, Whose Basic Problem Was Framed Around Knowing the Extent to Which the Digital Health Insurance of the Iraqi Insurance Company Contributes to Enhancing the Company’s Social Responsibility? From Which A Set Of Main And Subsidiary Hypotheses Emerged, And The Importance Of The Research Is Evident Through The Independent And Dependent Variables, Which Represent Modern Administrative Phenomena That Constitute Importance To The Research Sample Company In Particular And To Insurance Companies In General, By Directing Their Attention To The Nature Of The Research Variables And Their Effective Role In Improving The Service Provided To Society, Which It Plays An Important Role In The Social Activity Of The Country, As It Will Help The Research Sample Company In Improving The Level Of Performance Of Its Services. The Research Community Included (The Iraqi General Insurance Company), And The Researcher Relied On The Questionnaire As The Main Tool For The Research, As It Was Distributed To A Purposive Sample Of Workers With (75) Questionnaires, The Researcher Relied On The Descriptive Approach In Theoretical Framing And Statistical Analysis Of The Data Using The Programs (SPSS.V.26 & Microsoft Excel V.2013), In light of this, the research reached a set of conclusions, the most important of which is that the company’s management seeks to adopt a digital health insurance document. This is clear from the results of the practical analysis, which enhances the company’s orientation towards …
subject: Paper research
  topic: section
subject: Digital Health Insurance Document
  topic: keywords
subject: Social Responsibility
  topic: keywords
subject: Iraqi General Insurance Company
  topic: keywords
creator: Assist. Lect. Ali Mudher Abdul Mahdi
creator: Assist. Lect. Omar Adnan Mahmoud Shukri
creator: Assist. Lect. Rawahel Ali Tale'a
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-07-20
publication date: 2026-07-20
starting page: 63
ending page: 83

The impact of modern technology-based audit systems on improving the quality of financial reports in the banking sector
type: item
description: This study aims to analyze the role of modern technology-enabled audit systems in enhancing the credibility and quality of financial reports issued by banks. It also aims to determine the impact of using smart audit tools and techniques on the level of transparency and disclosure in financial reports. In the applied aspect, the study focused on studying the impact of technological audit systems on improving the quality of financial reports at Rafidain and Rashid Banks in Ramadi. This was achieved through a questionnaire distributed to employees specializing in auditing and accounting. Forty-seven valid questionnaires were retrieved for data analysis using SPSS, enabling accurate and reliable examination of the relationships between variables. The study results confirmed that the presence of trained and qualified personnel to use technological audit systems is a crucial factor in achieving the desired effectiveness. This requires banks to enhance their investments in training and technical qualification to ensure optimal use of these systems. The results of the correlation coefficient and statistical analysis indicate a strong, positive relationship between the adoption of technological systems in auditing and the quality of financial reports in banks, confirming the validity of the study's main hypothesis. The study recommended that Rafidain and Rasheed banks continue to adopt modern technology-based auditing systems and continually update them to keep pace with developments, given their clear impact on reducing errors and enhancing audit quality. It also recommends implementing ongoing training programs for audit and financial staff, focusing on skills in using technological auditing systems and data analysis, to ensure maximum benefit from these systems and enhance employee efficiency.
subject: Paper research
  topic: section
subject: Electronic auditing
  topic: keywords
subject: Blockchain
  topic: keywords
subject: Financial reporting quality
  topic: keywords
creator: Lect. Waleed Khalid Hindi
creator: Assist. Lect. Laith Ahmed mahmood
creator: Assist. Lect. Oday Abid Hazzam
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-07-20
publication date: 2026-07-20
starting page: 46
ending page: 62

The Role of Digital Marketing in Achieving Strategic Success: An Applied Study in the Iraqi General Insurance Company
type: item
description: The research presented the impact of digital marketing on achieving strategic success. The Iraqi Insurance Company chose to implement and measure this impact by testing the correlation and impact relationship between the independent variable (digital marketing) with its dimensions (attraction, immersion, retention, and communication) and the dependent variable (strategic success) with its dimensions (survival, adaptation, learning, and growth). The research problem was embodied in the question: Does the company being researched realize the importance of digital marketing in achieving strategic success in a rapidly changing competitive environment? A questionnaire was used as the primary tool for collecting data and information, in addition to utilizing other tools to assist in data collection, such as official documents, annual reports, and statistics. Statistical programs (SPSS V.24 - Excel 2013) were used to analyze the data by analyzing the responses of the research sample, which numbered (seventy) respondents from the employees of the Iraqi General Insurance Company, as the research sample. These included department managers and their assistants, divisions and unit managers, and sales representatives. The researcher also adopted statistical methods from The most important of these are (relative importance, standard deviation, arithmetic mean, Pearson's correlation coefficient, simple linear regression model, and multiple linear regression). Through their research, the researchers reached the following key conclusions: Companies possess highly qualified employees capable of successfully performing the tasks assigned to them, with technical (insurance) specializations, which supports their capabilities in the process of persuasion, marketing, and building good relationships with customers. This is reflected in the company's sales and market share. The researcher concluded with a set of recommendations, the most important of which is that the management of the comp…
subject: Paper research
  topic: section
subject: Digital Marketing
  topic: keywords
subject: Strategic Success
  topic: keywords
subject: Iraqi General Insurance Company
  topic: keywords
creator: Lama Shaker Washala
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-07-20
publication date: 2026-07-20
starting page: 30
ending page: 45

The impact of implementing smart technology-based cost accounting systems on improving the efficiency of measuring financial and operational performance in commercial banks
type: item
description: The current research aims to analyze the impact of implementing smart cost accounting systems on the efficiency of financial performance measurement in Iraqi commercial banks. The research problem stems from the limited use of these systems within the Iraqi banking environment, despite the rapid global digital transformations. This weakens banks' ability to provide accurate and flexible financial information that supports management decisions. The applied aspect of the research was conducted at Rafidain Bank in Baghdad using a scientific questionnaire reviewed by four experts to ensure internal validity and the accuracy of indicators. (63) questionnaires were distributed to employees of the relevant departments, and (57) valid questionnaires were analyzed using SPSS version (25). The results showed that the implementation of smart technology-based cost accounting systems at Rafidain Bank led to a significant improvement in the accuracy and effectiveness of measuring financial and operational performance, contributing to faster and more accurate management decisions that supported improved institutional performance. The research recommended the need to promote the adoption of smart cost accounting systems at Rafidain Bank and other Iraqi banks to accelerate the administrative decision-making process and support the enhancement of institutional efficiency.
subject: Paper research
  topic: section
subject: Smart cost accounting systems
  topic: keywords
subject: digital transformation
  topic: keywords
subject: financial performance measurement
  topic: keywords
subject: improving corporate performance
  topic: keywords
creator: Lect. Jamal Nouri Daham Al-Halbousi
creator: Assist. Lect. Ghalib Jalawi Aswad
creator: Lect. Dr. Mohammad Rady Abd alkhadm
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-07-20
publication date: 2026-07-20
starting page: 15
ending page: 29

https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2601
type: item
title: The Role of Behavioral Integration of Top Management in Enhancing Organizational Immunity An Analytical Study of the Opinions of a Sample of Nursing and Healthcare Staff at Al-Imamah Al-Hujjah Private Hospital in Karbala Governorate
description: Organizational immunity is one of the most important organizational characteristics for organizations; this is due to the advantages this characteristic achieves for organizations and this characteristic can be achieved through the behavioral integration of senior management. The main objective of the research is to test the relationship between the behavioral integration of the senior management team and increasing the organization's immunity. This research was applied to a sample of workers in Al-Hajjah Aj Private Hospital in Karbala Governorate, where the number of respondents reached (131) individuals. After conducting the necessary statistical treatments on the sample's answers, it was concluded that there is a direct relationship with statistical significance between the behavioral integration of the senior management team and the organization's immunity. The research was divided into four main axes. The first axis included the research methodology, the second axis included the theoretical framework of the research variables, while the fourth axis dealt with the practical framework of the research, and finally the fourth axis dealt with the conclusions and recommendations reached by the research.
subject: Paper research
  topic: section
subject: Behavioral integration
  topic: keywords
subject: Top management
  topic: keywords
subject: Organizational immunity
  topic: keywords
creator: Assist. lect. Hussein Sabih Muhaisen Al Kaabi
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-07-20
publication date: 2026-07-20
starting page: 1
ending page: 14

The impact of artificial intelligence on the cultural awareness of the organization
type: item
description: The importance of research into the impact of artificial intelligence on organizational cultural awareness is evident in several vital aspects. It contributes to understanding how AI can be used to promote diversity and inclusion within work environments, leading to improved job performance and innovation. The primary objective was to demonstrate the extent to which AI influences cultural awareness within organizations, whether these technologies can effectively contribute to improving interaction among students from diverse cultural backgrounds, and to explore the obstacles hindering this goal, such as a lack of in-depth understanding of different cultures or insufficient analytical tools. The research also examined how AI can be used to overcome these challenges and to provide innovative solutions that support diversity and inclusion, thereby enhancing organizational performance and competitiveness in global markets. After conducting the statistical analysis of the data collected through the questionnaire, a group of (75) students was selected after distributing (100) forms to the scientific departments at the Higher Institute for Accounting and Financial Studies at the University of Baghdad. The results showed that the value of (R Square) appeared with an amount of (0.14), which indicates that the independent variables explain (14%) of the dependent variable, and the remaining (86%) are other factors not included in the standard model, which the researcher did not take because he thought they were not important. The value of (SIG) appeared with an amount of (0.001), which is significant because it is less than (0.05), and this indicates that there is a statistically significant effect between the independent variable (the use of artificial intelligence in the organization) and the dependent variable (the use of artificial intelligence and cultural awareness), meaning that the use of artificial intelligence will lead to cultural awareness. We note that the SIG val…
subject: Paper research
  topic: section
subject: Artificial intelligence
  topic: keywords
subject: organizational cultural awareness
  topic: keywords
subject: cultural data
  topic: keywords
subject: organizational performance
  topic: keywords
creator: Lect. Dr. Ahmed Hassan Ahmed
creator: Asst. Lect. Odaiy Obaid Zeidan
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 481
ending page: 497

The Auditor's Liability Tort-wise Towards Others
type: item
description: The civil liability of an auditor can be envisaged if they breach the contract concluded between them and their client. However, is it possible to conceive of the auditor's liability in tort? To answer this, the auditor's tort liability can indeed be envisaged and established, as this type of liability is based on a proven fault or negligence committed by the auditor, resulting in harm to individuals outside the scope of the contractual relationship—that is, individuals who are not contractually bound to the auditor.
subject: Paper research
  topic: section
subject: Liability
  topic: keywords
subject: Auditor
  topic: keywords
subject: Third Parties
  topic: keywords
subject: Proved Fault
  topic: keywords
creator: Ahmed Saleem Dhari
creator: Prof. Dr. Jaleel Hassan al-Saedi
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 463
ending page: 480

The Impact of Organizational Alignment Dimensions on the Personality Architecture of Insurance Service Providers at the Iraqi General Insurance Company
type: item
description: The research aims to demonstrate the impact of organizational alignment dimensions as an independent variable and across its dimensions (decision-making behavior, work environment, organizational openness, entrepreneurial orientation) on the personality architecture of insurance service providers, as a dependent variable across its dimensions (self-schema, work intentions, self-efficacy, ethical standards, and personal goal setting). The research problem concentrates on the nature of the interactive relationship between its variables and the extent to which organizational alignment can contribute to enhancing the professional characteristics of insurance service providers at the Iraqi General Insurance Company, the site of application. The research relied on the descriptive analytical approach as a methodological framework. A main hypothesis and several sub-hypotheses were tested via a questionnaire directed at a sample of (153) employees out of (250) in the company under study. The data were processed using(SPSS v.28),relying on several statistical tools, including the weighted mean, standard deviation, coefficient of variation, correlation coefficients, linear regression, and coefficient of determination (R). The results showed that organizational alignment plays a pivotal and influential role in shaping the professional personality architecture of insurance service providers, and that the relationship between them is significantly related and influential, contributing to improving performance quality and developing service efficiency within the insurance company environment.
subject: Paper research
  topic: section
subject: Organizational alignment
  topic: keywords
subject: personality architecture
  topic: keywords
subject: Iraqi General Insurance Company
  topic: keywords
creator: Kawthar Kadhim Mahmood
creator: Assist. Prof. Dr. Maha Sabah Ibrahim
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 448
ending page: 462

Analysis of the accounting information system in light of open system theory
type: item
description: The current research aims to analyze the accounting information system adopted in the Second Karkh Education Directorate in Baghdad in light of the open system theory using a qualitative approach, where each of the main departments in the directorate was studied, namely the Finance Department, the Internal Audit and Control Department, the Human Resources Department, and the Administration and Equipment Department. Four basic methods were used to collect information: personal interviews, field observation and participation, questionnaires, and system documentation. The questionnaire was distributed to a sample of 60 employees working in these departments. In addition, documents and records from the Organization and Budget Division and the Disbursement Division of the Finance Department were used for the research sample for the years 2024-2025. A number of conclusions were reached, the most important of which is that the accounting information system currently adopted by the research sample does not meet the information needs of internal and external users, and that its outputs are not complete or diverse. Therefore, the currently adopted information system needs to be developed. The research produced several recommendations, the most important of which is the need to transition from the currently adopted information system to a fully electronic accounting information system.
subject: Paper research
  topic: section
subject: Accounting Information System (AIS)
  topic: keywords
subject: Analysis of the Accounting Information System
  topic: keywords
subject: Open System Theory
  topic: keywords
subject: Baghdad Directorate of Education
  topic: keywords
creator: Sura abdalrazaq naji
creator: Prof. Dr. Zahra Hasan Oleiwi
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 429
ending page: 447

Forecasting Tax Revenues Using the Long Short-Term Memory (LSTM) Network
type: item
description: This study aims to forecast tax revenues by employing the Long Short-Term Memory (LSTM) network method through building a predictive model capable of improving the accuracy of future tax revenue estimates. Such forecasting is of great importance in supporting financial stability and enhancing the efficiency of public budget preparation, particularly in light of economic fluctuations and the instability of some other sovereign resources. The study adopts descriptive–analytical and quantitative approaches by utilizing tax revenue data issued by the General Commission for Taxes for the period (2003–2025) and employing them to forecast revenues for the years (2026–2030). The MATLAB program was used to build the model by dividing the data into training and testing sets. A set of statistical accuracy indicators was applied to evaluate the model’s performance, including Mean Squared Error (MSE), Mean Absolute Error (MAE), Mean Absolute Percentage Error (MAPE), in addition to the correlation coefficient between actual and estimated values. The results indicate that the LSTM model achieved a high level of predictive accuracy, as it recorded the lowest error indicator values along with a very high correlation coefficient, reflecting its efficiency in representing the temporal behavior of tax revenues. Moreover, the future forecasts for the years (2026–2030) using the LSTM method suggest that the tax system is moving toward a phase of relative stability.
subject: Paper research
  topic: section
subject: Forecasting
  topic: keywords
subject: Tax Revenues
  topic: keywords
subject: Long Short-Term Memory (LSTM) Network
  topic: keywords
creator: Abe Dher Nameer Qasim
creator: Prof. Dr. Baydaa Sattar Lafta AL-Bayati
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 417
ending page: 428

Using Random Forest Algorithm in financial Failure Prediction- An Empirical Study
type: item
description: Predicting financial failure is a modern topic in financial management. It serves as an early warning to detect future failures, and thus avoid them by taking the necessary actions by decision-makers. The current research aims to highlight the most important modern techniques that banks can use to detect the likelihood of their financial failure in the future. To achieve this goal, the Random Forest algorithm were used as one of the most important modern techniques based on artificial intelligence, along with a number of traditional models. The Sherrord (1987), Kida (1981), and Zmijewsk (1984) models were used, and then a comparison was made between the traditional and modern methods to diagnose which of the two methods provides more accurate information in judging the continuity of banks, as well as studying the actual reality of the last two years of the banks under investigation. The research community represents all banks operating in the Iraqi banking sector. The research sample included two private Iraqi banks that were selected based on their continued operation during the research period, which included ten years, starting from (2013) until (2022). The data were obtained by using the financial reports published by the banks in the research sample, in addition to the Iraq Stock Exchange website.The research employed a deductive approach for the theoretical framework and an applied approach for the practical application. After data collection, the researcher processed and prepared the data for use in traditional prediction models. These models were then used as inputs for the Random Forest and Nearest Neighbor algorithms. Several computer programs were utilized, including Microsoft Excel for data entry and Python for writing the algorithms and extracting their results. The research reached a number of conclusions, the most important of which is that the use of AI-based prediction techniques, represented by the random forest algorithm, provides more accurate an…
subject: Paper research
  topic: section
subject: Random Forest
  topic: keywords
subject: Sherrod model
  topic: keywords
subject: kida model
  topic: keywords
subject: zmijewsk model
  topic: keywords
subject: financial failure
  topic: keywords
creator: Mohammed Duair Khashin
creator: Assist. Prof. Dr. Kafa'a Ali Issa Abu Ragheef
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 394
ending page: 416

The role of the Federal Financial supervision Bureau in auditing local budgets under administrative decentralization
type: item
description: The Federal Board of Supreme Audit is a supreme oversight body that seeks to ensure the proper use of public funds and achieve efficiency and transparency in spending. Its role is particularly prominent in light of the implementation of administrative decentralization, which has granted governorates broader powers in managing financial resources and making decisions. This balance is achieved by creating a balance between the financial independence of local units and the oversight of the central government, as the Board's oversight is a complementary element to ensuring the success of administrative decentralization. The research aims to enhance the role of the Federal Board of Supreme Audit in auditing and overseeing local administrative units under administrative decentralization and to highlight the confusion and shortcomings in the preparation and implementation of local budgets. To achieve the research objective, the Diwaniyah Governorate was selected for the research. Data obtained from the Diwaniyah Governorate and the delinking departments for the year 2023 were relied upon. The researcher followed two scientific approaches: the descriptive analytical approach in the theoretical aspect and the inductive approach in the practical aspect of the research. The researcher reached a set of conclusions and recommendations. Among the most prominent conclusions he reached were the weakness and complexity of the organizational structure of the governorate's financial and administrative department, the lack of clarity in roles and responsibilities, and the administrative levels that do not meet the department's needs to achieve its financial and administrative objectives. One of the most important recommendations reached by the research is to update and develop the organizational structure of the governorate's financial and administrative department, as this helps improve operational efficiency, enhance coordination between departments, and effectively achieve strategic…
subject: Paper research
  topic: section
subject: Federal Board of Supreme Audit
  topic: keywords
subject: Administrative Decentralization
  topic: keywords
subject: Local Budgets
  topic: keywords
creator: Mohammed Abdul Hakim Yasser Mohammed
creator: Dr. Imad Abdul Redha Hassan Al-Asadi
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 376
ending page: 393

The Role of Lean Manufacturing in Supporting Competitive Sustainability through the Implementation of Cleaner Production Principles) An Applied Study at Al-Diwaniyah Dairy Factory (
type: item
description: This research aims to highlight the role of lean manufacturing in supporting competitive sustainability through the application of cleaner production principles, via a case study conducted at Al-Diwaniya Dairy Factory. The industrial sector faces increasing challenges related to rising production costs, resource wastage, and environmental pressures, which compel organizations to seek more efficient and sustainable production methods. A descriptive-analytical methodology was adopted, utilizing data collection tools such as questionnaires and direct interviews with a sample of factory employees, including administrative and technical levels. Statistical analysis was employed to test hypotheses and measure the relationship between lean manufacturing dimensions (such as waste reduction, continuous improvement, and just-in-time production) and cleaner production principles (including resource efficiency, emission reduction, and waste management), and their impact on enhancing the factory’s competitive sustainability. The results revealed a statistically significant correlation between the application of lean manufacturing principles and improvements in environmental and operational performance indicators, which in turn strengthened the factory’s competitive advantage. The study also demonstrated that the integration of lean manufacturing and cleaner production contributes to cost reduction, increased resource efficiency, and a balanced achievement of economic and environmental objectives.
subject: Paper research
  topic: section
subject: Lean Manufacturing
  topic: keywords
subject: Cleaner Production
  topic: keywords
subject: Competitive Sustainability
  topic: keywords
subject: Al-Diwaniya Dairy Factory
  topic: keywords
subject: Continuous Improvement
  topic: keywords
subject: Operational Efficiency
  topic: keywords
creator: Wissam Abdul-Kazem Abdul-Ridha
creator: أ.م. فائزة ابراهيم محمود الغبان
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 366
ending page: 375

Evaluating the Internal Control System in accordance with the Updated Enterprise Risk Management Framework
type: item
description: This research aims to evaluate the effectiveness of the internal control system in the economic unit under study in light of the updated enterprise risk management (ERM) framework , The research responds to the rapid developments in business environments and the growing need to adopt a risk-based approach to enhance the efficiency and reliability of internal control system , The research reviews the modern components and principles of enterprise risk management , including governance , strategic , alignment , and performance monitoring , and their role in supporting and enhancing the effectiveness of internal control system , A systematic analysis of practical practices , cases studies , and regulatory guidelines is employed to identify weakness and shortcomings in the internal control system , assess the level of compliance , and provide recommendations that contribute to improving the integration of the internal control system with the updated ERM framework , one of the key findings is that the updated ERM (2017) framework is a comprehensive model for internal control processes focusing on interactive information exchange and strategy development through risk monitoring and opportunity exploitation to achieve objectives , the researchers recommend that the ready-made men’s clothing factory adopt the proposed model for applying the modern internal control concepts of the ERM framework in goal-setting , risk assessment , and the development of effective risk management strategies .
subject: Paper research
  topic: section
subject: Internal control system
  topic: keywords
subject: COSO Internal Control Framework
  topic: keywords
subject: Updated Enterprise Risk Management Framework
  topic: keywords
subject: Strengths and weaknesses
  topic: keywords
creator: Karrar Jawad Kadhim
creator: Assist. Prof. Dr. Ali Mohammed Thijeel Al-Mamouri
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 342
ending page: 365

An Analytical Review of the Extent of Shari’ah Compliance in Sukuk Structuring through AAOIFI Standard No. 17 under the Saudi Regulatory Framework
type: item
description: Islamic sukuk are crucial instruments in Islamic finance, helping diversify capital sources. However, they still face challenges regarding Sharia compliance and alignment with regulatory frameworks. This study aims to analyze the Sharia compliance in sukuk structuring based on AAOIFI Standard No. 17 and compare it with the regulatory framework in Saudi Arabia. Using a comparative analytical approach, the study reviews relevant literature, analyzes regulatory texts, and compares their application in the Saudi market. The findings reveal that there are commonalities between the AAOIFI standard and the regulations governing sukuk in Saudi Arabia, such as the real ownership of assets and the need for ongoing Sharia supervision throughout the sukuk process. However, there are gaps in procedures related to trading aspects and other elements. Based on these results, the study recommends the swift development of a specific law or regulation that clearly outlines the issuance stages and creates monitoring mechanisms that evolve with sukuk developments. This would improve transparency and enhance trust among sukuk investors in the Saudi market. Additionally, the study suggests creating mandatory guides and application manuals, including standardized templates for Sharia audit reports, post-issuance disclosure requirements, and mechanisms for handling deviations.
subject: Paper research
  topic: section
subject: Sharia compliance
  topic: keywords
subject: Sukuk Structuring
  topic: keywords
subject: Islamic Sukuk
  topic: keywords
subject: AAOIFI Standard No. (17)
  topic: keywords
subject: Saudi Regulatory Framework
  topic: keywords
creator: Yahya Abdullah Ahmed Qatran
creator: Associate Prof. Abdulmajid Obaid Hasan Saleh
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 326
ending page: 341

Challenges facing electronic banking marketing from the perspective of bank management in Nasiriyah
type: item
description: This study primarily seeks to explore the key challenges encountered in the implementation of electronic banking marketing, as perceived by the management of banks operating in Nasiriyah. To address this objective, the researcher employed a descriptive-analytical methodology, deemed appropriate for analyzing and interpreting the data required. A structured questionnaire comprising 25 items was developed and distributed to a targeted sample of bank branches selected for the field investigation. These included the Agricultural Cooperative Bank, the Real Estate Bank, the Iraqi Trade Bank, the International Development Bank, and the Iraqi Union Bank, all located within the city of Nasiriyah, the collected data were systematically coded and analyzed using the Statistical Package for the Social Sciences (SPSS). The study, through both its theoretical framework and empirical analysis, yielded several findings—chief among them is the recognition that electronic banking marketing plays a strategic role in promoting banking services and products to clients. This function significantly supports the enhancement of market share and ensures the institution’s competitiveness and sustainability in the banking sector. Based on these findings, the research recommends a stronger institutional focus on banking marketing functions, emphasizing their critical importance in fostering awareness and acceptance of electronic banking practices among customers, and thus facilitating the broader adoption of electronic banking systems.
subject: Paper research
  topic: section
subject: E-marketing
  topic: keywords
subject: E-marketing challenges
  topic: keywords
subject: The workforce in Nasiriyah city
  topic: keywords
creator: Assist. Prof. Wafaa Chitheer Mezaal
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 313
ending page: 325

Integrating material and information value stream mapping and value chain technologies to reduce the costs of poor quality
type: item
description: The primary aim of this research is to demonstrate the impact of applying the Value Stream Mapping (VSM) technique alongside the value chain approach on reducing the costs associated with poor quality. This reduction directly contributes to lowering the production costs of liquid acid batteries while improving their quality, thereby achieving greater customer satisfaction. Such improvements enhance the company’s competitive advantage and increase its market share. By utilizing these techniques, which specifically target the reduction of poor-quality costs, the study reached several important conclusions. Notably, the use of automated operating equipment was found to reduce material wastage costs caused by frequent power interruptions during battery production. The research also provides key recommendations, chief among them being that the company under study should adopt the Value Stream Mapping technique and value chain approach to effectively reduce costs related to poor quality.
subject: Paper research
  topic: section
subject: Value Stream Mapping technique
  topic: keywords
subject: value chain technique
  topic: keywords
subject: quality costs
  topic: keywords
subject: poor quality costs
  topic: keywords
creator: Faten Abd ulkadhim
creator: Prof. Dr. Thair Sabri Alghabban
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 293
ending page: 312

The public expenditure and its impact on foreign reserves / analytical study
type: item
description: The research aims to study the impact of public spending on foreign reserves to find answers to the main questions of the research, which are the extent to which foreign reserves are affected in light of the growth of uncontrolled public spending and whether this impact is positive or negative. To achieve this goal, the researchers used the analytical method and employed regression coefficients to show the extent to which foreign reserves are affected by the level of public spending during the research period using the EViews program for quantitative analysis. The research reached results showing that public spending has a positive impact on foreign reserves.
subject: Paper research
  topic: section
subject: Public spending
  topic: keywords
subject: foreign reserves
  topic: keywords
subject: fiscal deficit
  topic: keywords
subject: public revenues
  topic: keywords
creator: Asst. Lect. Ahmed Yahya Khudair
creator: Muhannad Yahya Khudair
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 280
ending page: 292

The Impact of Transformational Leadership on Sustainable Performance
type: item
description: The current research aims to test the impact of transformational leadership with its dimensions represented by (ideal influence, inspirational motivation, intellectual stimulation, individual consideration), on sustainable performance with its dimensions represented by (economic performance, social performance, environmental performance). The Central Bank of Iraq was chosen as the field for this research. The research problem was summarized in the main question: "Is there an impact of transformational leadership on sustainable performance?" in the Central Bank of Iraq. The sample represented the research community, which is ((52 leaders who are at the decision-making level and in administrative positions who hold the position of (General Manager and Director of the Center, General Manager of the Branch, Directors of the Directorate, Director of the Office, and Directors of Departments directly linked to the Governorate) and their assistants. In order to achieve the research goal, the researcher adopted a comprehensive survey and a descriptive analytical approach, as she used the questionnaire as a main tool to collect data related to the practical aspect, in addition to conducting interviews with members of the research sample. The data were analyzed and hypotheses were tested using statistical programs represented by (SPSS) and ((AMOS) to analyze the data. The results showed that there is Transformational leadership has a significant impact on sustainable performance. The researcher recommended that the Central Bank of Iraq continue to offer cash financing initiatives, as they contribute to driving economic development, improving services provided to the community, reducing unemployment, and opening up opportunities to support youth in establishing development projects, which is reflected in the bank's sustainable performance.
subject: Paper research
  topic: section
subject: Transformational leadership
  topic: keywords
subject: Performance
  topic: keywords
subject: Sustainability
  topic: keywords
creator: Hind Waleed Saeed
creator: Prof. Dr. Sanaa Abdulraheem Said
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 261
ending page: 279

Evaluating the impact of strategic planning on organizational effectiveness in higher education at the University of Baghdad
type: item
description: This study aimed to determine the evaluation of the impact of strategic planning on the effectiveness of the organization at the University of Baghdad. The article followed a descriptive approach based on references and theoretical studies. A questionnaire was designed to survey the opinion of 382 students, which is more than 80,000 students. Then, the statistical analysis of the outputs of the statistical survey of students' responses was carried out and it was concluded that strategic planning has a clear and positive impact on the quality of education, scientific research, and the effectiveness of the organization. However, the impact was less clear on the community reputation and impact on society.
subject: Paper research
  topic: section
subject: Strategic planning
  topic: keywords
subject: organizational effectiveness
  topic: keywords
subject: quality of education
  topic: keywords
subject: scientific research
  topic: keywords
subject: performance evaluation and customer satisfaction
  topic: keywords
creator: Dr. Sakar Omar Ali
creator: Asst. Lect. Hanan Nagem Alden Mahmood
creator: Lect. Dr. Lawhedh Khaleel Ibrahim
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 248
ending page: 260

Estimating the impact of some economic variables on the unemployment phenomenon for the period (2004-2021) Iraq as a mode
type: item
description: The research seeks to know the level of development of some economic variables in Iraq, and to know the impact of these variables in reducing unemployment rates through the standard analysis method. In order to achieve the study’s goal, a specific period of time (2004-2021) was relied upon, and the (ARDL) model was also relied upon. Estimating the short-term relationship and measuring the limits of joint integration through (bounds testing) in the methodology of automatically distributed lag periods between the economic variables (exchange rate, monetary basis, gross domestic product, public expenditures) and (unemployment rate). Then, the long-term relationship is estimated through its parameters in the long run. The research assumes the existence of an impact at different levels of some economic variables on unemployment. The results of the study also showed the existence of a long-term relationship between the selected economic variables and the unemployment rate. The exchange rate, monetary basis and gross domestic product variables each had a negative impact on unemployment, while the public expenditures variable had a positive impact on the unemployment rate. The most important proposals were, the process of building a balanced economy that gradually moves away from dependence on oil resources and moves towards diversifying the production base to meet the needs of domestic and external demand can only be achieved through a transition to a market economy.
subject: Paper research
  topic: section
subject: Monetary Base
  topic: keywords
subject: Exchange Rate
  topic: keywords
subject: Public Expenditure
  topic: keywords
subject: Gross Domestic Product (GDP)
  topic: keywords
subject: Unemployment
  topic: keywords
creator: Assist. Prof. Dr. Rabah Jamil Al-Khateeb
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 233
ending page: 247

Revenue recognition for real estate installment sales and its impact on accounting treatments according to international standards
type: item
description: The research aims to measure the income generated on the basis of installment sales for sales whose payment extends over more than one period of time and to record the accounting treatments necessary to recognize installment sales, according to "generally accepted and accepted accounting principles" and international accounting standards. In order to achieve the research objective, the Diwaniyah Municipality Directorate was selected to implement the research, and the data obtained by the researcher from the Diwaniyah Municipality Directorate related to land sales in installments for the years (2019-2022) were relied upon, and the reality of installment sales in the research sample was studied and how to record the accounting entries related to them. The researcher reached a set of conclusions and recommendations, and among the most prominent conclusions reached is that the unified accounting system for municipalities approved by the Diwaniyah Municipality Directorate did not take into account installment sales operations that the directorate adopts in land sales operations, in addition to the failure of the Diwaniyah Municipality Directorate to record the remaining amounts of land sales revenue that were paid in installments over three years as receivables. (Private sector debtors), and not showing them in the financial statements and accounting records, which led to the lack of honesty and fairness in presenting the financial statements of the directorate. One of the most important recommendations reached by the research is the necessity of updating the unified accounting system for municipalities and introducing the accounting restrictions proposed by the researchers.
subject: Paper research
  topic: section
subject: Revenue recognition
  topic: keywords
subject: installment sales
  topic: keywords
subject: accounting treatment
  topic: keywords
creator: Ahmed Hamza Kazem Mahdi Al- Adly
creator: Assist. Prof. Dr. Mohamed Abdullah Ibrahim Al-Azzawi
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 199
ending page: 216

The role of regulatory deferred accounts in improving the Credibility of accounting information
type: item
description: The study seeks to apply the Regulatory Deferral Accounts standard to the Accounting Information Reliability, with a focus on improving the quality of financial reporting and enhancing transparency and credibility. It also aims to provide recommendations to companies for a more effective application of the standard, improve the quality of financial reporting and provide a framework that enhances transparency and credibility in financial statements. To provide accurate and reliable information that contributes to making strategic decisions based on accurate financial estimates. To enhance investor confidence and contribute to improving the performance of companies and increase investor confidence through more consistent financial reports. It focused on comparing the financial situation before and after the application of the standard and the study relied on the analysis of financial statements using a descriptive analytical approach to measure the application of the deferral Regulatory accounts standard.
subject: Paper research
  topic: section
subject: Regulatory Deferral Accounts
  topic: keywords
subject: Reliability
  topic: keywords
creator: Zahraa Mohammed Hadi
creator: Prof. Dr. Amer Mohammed Salman
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 217
ending page: 232

Reflection of the principles and standards of Six Sigma on the quality of auditor performance Foundations and concepts ((An applied study in the General Tax Authority))
type: item
description: The study aims to focus on the Six Sigma technique in auditor products and services that approach the highest levels of quality and perfection at the lowest cost and in record time. The study problem can be defined by the following question: Will the use of Six Sigma principles and standards contribute to supporting the quality of auditor performance? The study problem resulted in two main hypotheses: the first: Is there a relationship between the quality of the auditor's performance and the principles of Six Sigma and its standards? The second hypothesis: Is there experience and qualifications for the auditor in auditing and studying financial data that contribute to the reliance on his reports by the beneficiary parties (the General Tax Authority)? The researcher used two study methods: the first is the inductive method in conducting a theoretical study of the study problem and its variables by reviewing relevant scientific literature as well as international and local standards, and the second is the analytical method used in the practical aspect of the study using personal interviews with auditors (offices and companies). The researcher reached the most important conclusions to prove the two hypotheses, as the Six Sigma technique is considered to reach the highest levels of quality at the lowest cost by identifying success factors using the necessary tools for improvement by following the five steps and diagnosing and treating deviations. The most important recommendations of the study were the necessity for the auditor to pay attention to the principles and standards of the six-dimensional diffraction technique in order to achieve the main goal of reducing the percentage of defects during monitoring and continuous improvement to reach the highest levels of satisfaction for the beneficiary parties through diversity, variation and independence.
subject: Paper research
  topic: section
subject: auditor
  topic: keywords
subject: Six Sigma
  topic: keywords
subject: General Tax Authority
  topic: keywords
creator: Assist. Prof. Dr. Faisal Sarhan Aboud Al-Azzawi
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 181
ending page: 198

Strategic Clusters and their Relationship to Enhancing the Effectiveness of Banking Processes
type: item
description: The research aims to shed light on a modern and evolving concept in the banking sector, namely strategic clusters represented by its dimensions (Collaborate, Competition, Organizational Procedures, Specialized Knowledge, Logistics Support, and Mobilizing governmental Support). It examines their relationship with enhancing Banking Processes Effectiveness which includes (creative process effectiveness, operational process effectiveness, and social interaction effectiveness) within the surveyed Iraqi private commercial banks. The research was applied in several banks (Bank of Baghdad, Middle East Iraqi Bank for Investment, Iraqi Investment Bank, Al-Ahli Iraqi Bank, Sumer Commercial Bank, Gulf Commercial Bank, Union Bank of Iraqi, Ashur International Investment Bank, Al-Mansour Investment Bank, and International Development Bank for Investment and Finance). The research adopted a descriptive-analytical approach utilizing a questionnaire as the primary tool for data collection from a sample of (356) officials across functional levels (Top Management, Middle Management, and Executive Management). The statistical program (SPSS) was used to calculate the (weighted arithmetic mean, standard deviation, coefficient of variation, Pearson correlation coefficient, and z-test). The research reached several findings, the most prominent of which was the existence of a strong positive correlation between strategic clusters and the effectiveness of banking Processes.
subject: Paper research
  topic: section
subject: Strategic Clusters
  topic: keywords
subject: Banking Processes Effectiveness
  topic: keywords
subject: Iraqi Private Commercial Banks
  topic: keywords
creator: Samah Nezar Ibrahim
creator: Prof. Dr. Baydaa Staar Lafta
rights: Copyright (c) 2026 Journal of Accounting and Financial Studies ( JAFS )
date: 2026-06-30
publication date: 2026-06-30
starting page: 168
ending page: 180