ASJC code:1401, ASJC category: Business, Management and Accounting (miscellaneous), Subject Area: Social Sciences & Humanities

• 	A Comparsion of the Requirements of International Accounting Standard IAS41 ”Agriculture” with the Unified Accounting System and Their reflection on the quality of financial statements: An Applied Study in Al-Rebas Poultry and Feed Company- Private Joint Stock Tabarak Hussien Ali, Luqman Mohammed Saeed Abstract views : 0 | PDF downloads : 0 Page No.: 584-615

  DOI: https://doi.org/10.25130/tjaes.22.75.2.29

• 	A New Proposed Method for Solving Multi-Objective Optimization Problems (MOP) Mohamed Saad Ibrahim, Buraq Sobhi Kamel Abstract views : 0 | PDF downloads : 0 Page No.: 860-882

  DOI: https://doi.org/10.25130/tjaes.22.74.1.42

• 	A proposed accounting model for human resources accounting in the unified accounting system according to International Financial Reporting Standards (IFRSs): an applied study Hajar Ismael Salih, Sinan Zuhair Mohammed Jameel Abstract views : 0 | PDF downloads : 0 Page No.: 523-541

  DOI: https://doi.org/10.25130/tjaes.22.75.1.27

• 	A Statistical Study on the Perceptions of Students and Teachers About the Use of Social Networks in the Process of Knowledge and Learning Hunar Hussein Sofi Abstract views : 0 | PDF downloads : 0 Page No.: 263-276

  DOI: https://doi.org/10.25130/tjaes.20.65.1.15

• 	Accounting Disclosure Requirements for Cyber Risks in the Information Technology Environment (A Theoretical Study) Marwa Qutaiba Aldabbagh, Zeyad Hashim Alsaqa Abstract views : 0 | PDF downloads : 0 Page No.: 169-187

  DOI: https://doi.org/10.25130/tjaes.22.74.2.8

• 	Accounting for the Revenues of a Contracting Company According to the Unified Accounting System and IFRS 15: Applied study on Quality Service Construction Contracting Ltd Ahmad Kazim Omar Khan, Ali Malallah Abdullah Abstract views : 0 | PDF downloads : 0 Page No.: 54-75

  DOI: https://doi.org/10.25130/tjaes.22.74.2.3

• 	Added value through promoting value addition and support strategies: An analytical study in a selected group of Iraqi private hospitals Ameen Talal Dhiyab Al-Ahbabi, Hatim Ali Abdullah Al-Hamdani Abstract views : 0 | PDF downloads : 0 Page No.: 89-109

  DOI: https://doi.org/10.25130/tjaes.21.71.2.5

• 	Adopting Industry 5.0 Technologies Using the Technical Acceptance Model (TAM): An analytical Study at The University of Mosul Roaa Ziyad Kadir, Thaeir Ahmad Alsamman Abstract views : 0 | PDF downloads : 0 Page No.: 118-135

  DOI: https://doi.org/10.25130/tjaes.20.68.2.7

• 	Aesthetic leadership in the Directorate of Ramadi Municipality and its impact on gaining a sustainable competitive advantage Meqdam Hamed AL-Fihan, Atheer Anwar Sharif AL-Ani Abstract views : 0 | PDF downloads : 0 Page No.: 130-151

  DOI: https://doi.org/10.25130/tjaes.21.71.2.7

• 	AI Marketing and its Impact on Consumer behavior: Facebook users at the Salahaddin University –Erbil as a Model Mariwan Gharib Muhammed, Hoshmand Rafiq Ibrahim, Gibraeel Ahmed Ismael, Kosret Muhemed Ebabekir Abstract views : 0 | PDF downloads : 0 Page No.: 183-204

  DOI: https://doi.org/10.25130/tjaes.22.73.1.10

• 	Ambidextrous Leadership: Literature Review Israa Abdel Hadi Kazem, Saadoon Mohsin Salman Abstract views : 0 | PDF downloads : 0 Page No.: 419-436

  DOI: https://doi.org/10.25130/tjaes.20.67.2.23

• 	Analysis and measurement of the impact of investment spending and cash credit on the output of the manufacturing industry in the Iraqi economy for the period (2006-2022) Musab Abdel-Aali Thamer Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 207-222

  DOI: https://doi.org/10.25130/tjaes.21.71.2.11

• 	Analysis of the effectiveness of marketing mix components and their impact on enhancing sales volume: A survey study in the General Company for the Manufacture of Medicines and Medical Supplies in Samarra Wtaban Abdullah Sayhud, Sami Dhiab Mahal Abstract views : 0 | PDF downloads : 0 Page No.: 164-176

  DOI: https://doi.org/10.25130/tjaes.21.70.1.9

• 	Analysis of the impact of financial inclusion on accounting performance in the Iraqi banking sector Amir Hazem Abdul Rahman, Layla Abdul Karim Mohammed Al Hashimi, Mohammed Younis Al-Sharabi Abstract views : 0 | PDF downloads : 0 Page No.: 331-354

  DOI: https://doi.org/10.25130/tjaes.21.71.2.18

• 	Analysis of the impact of insurance technology for an advanced and transforming insurance industry Future challenges and effects: applied research in the National Insurance Company Hanan shaker mhmood, Shatha Abdul Hussein Jebur, jabar sahan aissa Abstract views : 0 | PDF downloads : 0 Page No.: 1-18

  DOI: https://doi.org/10.25130/tjaes.20.66.2.1

• 	Analysis of the impact of knowledge sharing on improving sustainable performance in the General Company for the Manufacture of Pharmaceuticals and Medical Supplies – Samarra Mohammed Talib Khalaf, Saadoun Mohsen Salman Abstract views : 0 | PDF downloads : 0 Page No.: 136-150

  DOI: https://doi.org/10.25130/tjaes.20.68.2.8

• 	Analysis of the Impact of Liquidity Ratio, Profitability Ratio, and Market Ratio on Shareholders’ Equity: An Applied Study in the Iraqi Stock Exchange for the Period (2018-2022) Masood Nariman Haidar, Shakhawan Saeed Sangawi, Omran Mohammed Rashid Abstract views : 0 | PDF downloads : 0 Page No.: 438-458

  DOI: https://doi.org/10.25130/tjaes.21.70.1.23

• 	Analysis of the Relationship Between Financial Reporting Complexity and Earnings Management Practices - A Field Study in A Sample of Private Commercial Banks Operating in Dohuk Governorate Dunya Habib Awdish, Payman Saeed Khalil, Nawzad Khudhur Saeed Abstract views : 0 | PDF downloads : 0 Page No.: 18-39

  DOI: https://doi.org/10.25130/tjaes.20.65.2.2

• 	Analyzing the Impact of Servant Leadership Dimensions on Job Satisfaction of Employees Working in Iraqi Organizations Obeid Marai Mohammed Issa, Muneeb Ali Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 119-137

  DOI: https://doi.org/10.25130/tjaes.22.75.1.7

• 	Application of Some Operation Scheduling Rules to Improve Customer Response Speed: A Case Study in Ramadi Teaching Hospital Samah Hassan Abdul Hamid, Shifa Balism Hasan Abstract views : 0 | PDF downloads : 0 Page No.: 379-400

  DOI: https://doi.org/10.25130/tjaes.21.70.1.20

• 	Applying Programme and performance budgeting to Enhance Planning and Control in Governmental Institutions: An Analytical Study in Salah al-Din Education Directorate Ahmed Fadhil Saleh, Samir Emad Shaban, Ammar Taha Yaseen, Mohammed Ahmed Dheyab, Ahmed Jasim Hameed Abstract views : 0 | PDF downloads : 0 Page No.: 273-290

  DOI: https://doi.org/10.25130/tjaes.21.71.1.15

• 	Artificial intelligence and its impact on human resources in the health sector Mohammed. M. Mohammed, Mohammed. A. Zadeh Abstract views : 0 | PDF downloads : 0 Page No.: 331-347

  DOI: https://doi.org/10.25130/tjaes.20.67.1.16

• 	Artificial Intelligence and its Role in Promoting Sustainable Development from the Perspective of Employees at the Iraqi Ministry of Planning (Japan as a Model) Hamoud Saad Mahmeed Helou Al-Jubouri, Rasha Abdelaziz Ismail Al-Badri Abstract views : 0 | PDF downloads : 0 Page No.: 163-181

  DOI: https://doi.org/10.25130/tjaes.21.71.1.10

• 	Big data analysis and its impact on organizational creativity: A survey of the opinions of a sample of individuals working at Asiacell communications Company Mohammed A. M. Hamokhalil Abstract views : 0 | PDF downloads : 0 Page No.: 85-105

  DOI: https://doi.org/10.25130/tjaes.22.75.2.5

• 	Brand Leadership and Its Role in Achieving Brand Jealousy: A Descriptive-Analytical Study of the Opinions of Apple, Samsung and Huawei Customers Hameed Abdul Amir Kawthar, Naji Abdulsattar Mahmood Abstract views : 0 | PDF downloads : 0 Page No.: 270-286

  DOI: https://doi.org/10.25130/tjaes.22.74.2.13

• 	Building and Testing a Measurement of Information Technology Diffusion Stages: An Exploratory and Confirmatory Study Sohaib Abdulrahman Taama, Ahmed Younis Alsabawy Abstract views : 0 | PDF downloads : 0 Page No.: 469-495

  DOI: https://doi.org/10.25130/tjaes.22.74.1.22

• 	Cognitive Competence and Its Impact on Enhancing Proactive Behavior: An Analytical Study of the Opinions of a Sample of Faculty Members at the Tikrit University Taraq Aziz Kurdi, Iman Basheer Mohammed Abstract views : 0 | PDF downloads : 0 Page No.: 330-353

  DOI: https://doi.org/10.25130/tjaes.22.74.2.16

• 	Contribution of green productivity strategies to promoting sustainable manufacturing practices: An analytical study of the opinions of a sample of workers at Badoush Cement Factory-Expansion yasir mawlood hajim Abstract views : 0 | PDF downloads : 0 Page No.: 1-19

  DOI: https://doi.org/10.25130/tjaes.21.69.2.1

• 	Creative synergy as a potential factor for the achieving of Organizational Effectiveness Walaa J. A. Alshimary Abstract views : 0 | PDF downloads : 0 Page No.: 219-233

  DOI: https://doi.org/10.25130/tjaes.20.67.2.12

• 	Critical perspectives on accounting - and their contribution to treating the problems of accounting thought and application: An analytical study Sinan Zuhair Mohammed Jameel Abstract views : 0 | PDF downloads : 0 Page No.: 156-170

  DOI: https://doi.org/10.25130/tjaes.20.66.2.9

• 	Describing and diagnosing the dimensions of enlightened leadership at the level of humanities and scientific colleges: An analytical study of the opinions of a sample of teachers at the University of Mosul Zahraa Faris Younis Abdel Rahman, Raghad Mohammed Yahya Abstract views : 0 | PDF downloads : 0 Page No.: 30-45

  DOI: https://doi.org/10.25130/tjaes.21.69.1.3

• 	Design and Evaluation of a Progressive Web Application for Supporting Group Theory Learning in Higher Education Mahera R. Qasem, Murtada Raad Youssef Abstract views : 0 | PDF downloads : 0 Page No.: 817-841

  DOI: https://doi.org/10.25130/tjaes.22.74.1.40

• 	Design for maintenance is a way to extend the useful life of machines and equipment: a field study in a group of factories in Nineveh Governorate Ryad Jamil Wahab, Rana Salim Mataab, Rajaa Saadi Ibrahim Abstract views : 0 | PDF downloads : 0 Page No.: 250-278

  DOI: https://doi.org/10.25130/tjaes.21.70.1.14

• 	Determinants of Banks Profitability in Kurdistan Region from 2009-2020: Case Study of CIHAN Investment and Finance Bank Srwa Abubakr Ibrahim, Barham Khalid Hassan, Hezha Mohammed Noor Mohammed, Shakhawan Saeed Sangawi Abstract views : 0 | PDF downloads : 0 Page No.: 494-510

  DOI: https://doi.org/10.25130/tjaes.20.68.1.28

• 	Determining the Value and Performance of a Company Using the Accounting Conservatism Approach: An Application to a Sample of Iraqi Joint Stock of Companies listed in the Iraq for the Period 2020-2024 Idris Mustafa Salman, Bassam Ahmed Abdullah Abstract views : 0 | PDF downloads : 0 Page No.: 516-537

  DOI: https://doi.org/10.25130/tjaes.22.75.2.26

• 	Deviant Workplace Behavior and Its Impact on Organizational Crises: An Analytical Study in Service Organizations in Thi- Qar Governorate Rana Abdul Sattar Al- Hammadi Abstract views : 0 | PDF downloads : 0 Page No.: 882-903

  DOI: https://doi.org/10.25130/tjaes.22.74.2.44

• 	Diagnose availability of website quality specifications in stores in the city of Kirkuk: An analytical study of the opinions of a sample of store customers Mohammed Fadhel Aziz, Naji Abdul Sattar Mahmood Abstract views : 0 | PDF downloads : 0 Page No.: 99-117

  DOI: https://doi.org/10.25130/tjaes.20.68.2.6

• 	Diagnosing the Relationship between Digital Leadership and Strategic Victory: An analytical study of private universities in the Kurdistan Region/Iraq Gulizar Sadiq Taha, Mahmoud Mohammed Amin Bashkaly Abstract views : 0 | PDF downloads : 0 Page No.: 715-739

  DOI: https://doi.org/10.25130/tjaes.22.75.2.35

• 	Digital financial Inclusion as a tool for achieving the Sustainable Development Goals in South Asia Hadher Sabah Shair Abstract views : 0 | PDF downloads : 0 Page No.: 537-550

  DOI: https://doi.org/10.25130/tjaes.21.72.2.27

• 	Digital Marketing Transformation and its Role in Marketing Excellence: An Analytical Study of the Opinions of a Sample of Employees in Commercial Companies in Erbil Lana Abdulla Sheko Abstract views : 0 | PDF downloads : 0 Page No.: 237-257

  DOI: https://doi.org/10.25130/tjaes.22.75.1.13

• 	Digital transformation and its impact on credit risk management: Analytical study of a sample of Iraqi banks Emad Neama Hashem, Zaineb Makki Mahmood, Kamal Kazem Jawad Abstract views : 0 | PDF downloads : 0 Page No.: 24-37

  DOI: https://doi.org/10.25130/tjaes.22.75.2.2

• 	Digital Transformation and its Role in Improving Employee Administrative Efficiency: A Survey Study at the Ministry of Education – Total Quality Management and Institutional Development Department Gassan Jasm Ahmed Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 1-16

  DOI: https://doi.org/10.25130/tjaes.22.75.1.1

• 	Digital Transformation Strategy and Its role in Building Competitive Superiority Advantages: An Analytical Study of the Opinions of a Sample of Employees of the Northern Technical University Zaidoun Farid Ahmed, Hatem Ali Abdullah Abstract views : 0 | PDF downloads : 0 Page No.: 272-289

  DOI: https://doi.org/10.25130/tjaes.20.67.2.15

• 	Disclosure of social responsibility and its impact on the quality of the information content of financial reports: Applied research on a sample of Iraqi banks Saba Ahmed Abdullah Abstract views : 0 | PDF downloads : 0 Page No.: 19-39

  DOI: https://doi.org/10.25130/tjaes.21.70.1.2

• 	Distance Intelligence and its Role in Enhancing Knowledge Sharing: An Analytical Study at the Technical Institute/Al-Hawija Ali Khalaf Salama Abstract views : 0 | PDF downloads : 0 Page No.: 105-119

  DOI: https://doi.org/10.25130/tjaes.21.69.2.7

• 	Effect of Organisational Strategy on Sustainable Competitive Advantage of Manufacturing SMEs: Mediating Role of Managerial Creativity Ibraheem Ali Saadi Abstract views : 0 | PDF downloads : 0 Page No.: 334-365

  DOI: https://doi.org/10.25130/tjaes.20.66.2.19

• 	Emotional Intelligence in Leadership and Its Role in Reducing Workplace Bullying: An Analytical Study of the Opinions of Players with Special Needs in the Kurdistan Region Paralympic Committee – Iraq Muhsin Othman Hassan, Parishan Maroof Jameel, Majid Abbas Majeed Abstract views : 0 | PDF downloads : 0 Page No.: 140-162

  DOI: https://doi.org/10.25130/tjaes.22.73.1.8

• 	Enabling technological innovation capabilities through sustainable supply chains: A field study in the Akkas oil field Ekhlas Jasim Resen Abstract views : 0 | PDF downloads : 0 Page No.: 666-687

  DOI: https://doi.org/10.25130/tjaes.22.73.1.33

• 	Enhancing Human Resources Synergy by Using the Intellectual Principles of Social Mobilization Theory Hussein Abdul Hussein Seger, Ali Mohammed Hikmat, Hussein Waleed Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 415-434

  DOI: https://doi.org/10.25130/tjaes.21.70.2.22

• 	Enlightened marketing and its role in promoting sustainable marketing: A survey of the opinions of a sample of department managers in a number of commercial companies in the independent Zakho administration Wan Jameel Ibrahim, Nechirvan Haji Ibrahim, Himdad omer saber Abstract views : 0 | PDF downloads : 0 Page No.: 151-175

  DOI: https://doi.org/10.25130/tjaes.20.67.2.9