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

• 	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

• 	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 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 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

• 	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

• 	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

• 	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

• 	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

• 	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

• 	Evaluating the Level of Disclosure in Interim Financial Reports in Accordance with IAS (34)-A Comparative Applied Study of a Sample of Banks Registered in The Iraq Stock Exchange and The Amman Stock Exchange Zaito Awla Abubakr, Jarjees Mustafa Khdeer, Rezan Salahaddin Azzat Abstract views : 0 | PDF downloads : 0 Page No.: 240-262

  DOI: https://doi.org/10.25130/tjaes.20.65.1.14

• 	Impact Compatibility between the Accounting and Economic System in Achieving Economic Development: An Applied Study on a Sample of Companies listed in Iraqi Market of Securities Younis Mohammad Khalaf Mohammad, Shiler Abdulrahman Rasheed, Mohammad Huweish AIIawi AL-Shujairi Abstract views : 0 | PDF downloads : 0 Page No.: 290-321

  DOI: https://doi.org/10.25130/tjaes.20.67.2.16

• 	Improving the Quality of State, Regional and Municipal Financial Resources Spending as a Key Condition for Sustainable Regional Development of the Russian Federation Alaa Abduljabbar Hussein Al-Azzawi, Zaripov Ilyas, Lukyanova Marin, Valishvili Meri Abstract views : 0 | PDF downloads : 0 Page No.: 288-305

  DOI: https://doi.org/10.25130/tjaes.20.66.2.16

• 	Knowledge Management in Building Organizational Capacity (Analytical study in the Ministry of Science and Technology) Dalia Abdel Hussein Ahmed Abstract views : 0 | PDF downloads : 0 Page No.: 48-67

  DOI: https://doi.org/10.25130/tjaes.20.65.1.4

• 	Knowledge sharing behaviors and their role in enhancing strategic diffusion: An exploratory study of the opinions of a sample of leaders in private commercial banks Ahmed Khalaf Attia, Ahmed Jadaan Hammad Abstract views : 0 | PDF downloads : 0 Page No.: 46-59

  DOI: https://doi.org/10.25130/tjaes.20.66.1.3

• 	Measuring and analyzing the impact of portfolio investment on the trading volume index of the Iraq Stock Exchange for the period 2012-2022 kawthar younis mayoof, Abdul Razzaq Hamad Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 1-16

  DOI: https://doi.org/10.25130/tjaes.20.67.2.1

• 	Measuring and analyzing the impact of some variables on the trading volume of foreign exchange swaps: an analytical study in the Forex markets Najim suhel Najim, Rafaa Ibrahim Al-Hamdani Abstract views : 0 | PDF downloads : 0 Page No.: 37-55

  DOI: https://doi.org/10.25130/tjaes.20.67.2.3

• 	Metaverse: A new challenge for cost accounting Salim Khaleel Khalid Abstract views : 0 | PDF downloads : 0 Page No.: 306-317

  DOI: https://doi.org/10.25130/tjaes.20.66.2.17

• 	Non-deposit financing sources and their impact on profitability An applied study of a sample of Iraqi commercial banks For the period (2011-2022) Dahham Lateef Dahham, Imen Kouki Abstract views : 0 | PDF downloads : 0 Page No.: 203-222

  DOI: https://doi.org/10.25130/tjaes.20.65.1.12

• 	Quantitative tools for monetary policy and their role in controlling inflation rates and money supply in Iraq for the period (2004-2022) an analytical study Hamad Mahmoud Yassin, Khalil Ismail Aziz Abstract views : 0 | PDF downloads : 0 Page No.: 17-36

  DOI: https://doi.org/10.25130/tjaes.20.67.2.2

• 	Reflections Economic Intelligence for Financial Audit Applied Study of A group of Accountants and Academics at Northern Technical University May Zuhair Younis, Ghada Abdel Masih Hanna Abstract views : 0 | PDF downloads : 0 Page No.: 387-404

  DOI: https://doi.org/10.25130/tjaes.20.67.1.19

• 	Role Entrepreneurial Leadership as A Gate Way to Achieve Organizational Ambidexterity: A Case Study in International Organizations, Erbil City Diyar Abdulrahman Mustafa Khoshnaw, Ahlam Ibrahim Walee Abstract views : 0 | PDF downloads : 0 Page No.: 348-370

  DOI: https://doi.org/10.25130/tjaes.20.65.1.20

• 	Strategic alignment and its role in enhancing Excellence Performance An analytical study of a sample of administrative bodies in some Iraqi universities Makram Chasib Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 141-164

  DOI: https://doi.org/10.25130/tjaes.20.65.1.9

• 	Strategic creativity with SWOT analysis for Iraqi commercial banks: An analytical study of a sample of private banks in Baghdad for the period 2015-2020 Mazin Noman Abdullah, Diyala Dhouib Abstract views : 0 | PDF downloads : 0 Page No.: 101-121

  DOI: https://doi.org/10.25130/tjaes.20.65.1.7

• 	Strategic leader Skills in Reducing Job Burnout: An Exploratory Study of The Opinions of a Sample of Employees in The Diyala Governorate Office Suhail Najm Abd, Kefah Abbas Muhameed Abstract views : 0 | PDF downloads : 0 Page No.: 234-255

  DOI: https://doi.org/10.25130/tjaes.20.67.2.13

• 	Strategic learning and its impact on organizational excellence: Analytical study on the Ministries of Migration, Displaced Persons and Trade Fatima Qaid Sawdy Al-Shamari Abstract views : 0 | PDF downloads : 0 Page No.: 259-282

  DOI: https://doi.org/10.25130/tjaes.20.67.1.13

• 	Stress Testing as an Approach for Measuring Financial Stress and Its Impact on Predicting Credit Risks: An Analytical Study Jamal Hadash Mohammed Abstract views : 0 | PDF downloads : 0 Page No.: 292-313

  DOI: https://doi.org/10.25130/tjaes.20.65.1.17

• 	The contribution of business process reengineering to enhancing the Agility supply chain: A field study at the General Company for Automotive and Equipment Manufacturing/Babylon Battery Factor Maryam Rafee Ahmed, Adel Zakir Al-Nima Abstract views : 0 | PDF downloads : 0 Page No.: 56-81

  DOI: https://doi.org/10.25130/tjaes.20.67.2.4

• 	The effect of employing management ethics in enhancing organizational commitment among employees: an analytical study of the opinions of a sample of teachers in the colleges of Tikrit University Ibrahim Muhammad Saleh Abstract views : 0 | PDF downloads : 0 Page No.: 1-12

  DOI: https://doi.org/10.25130/tjaes.20.65.1.1

• 	The effect of multiple ownership patterns on the company value: An applied study on a sample of companies listed in Iraq Stock Exchange Raunaq Hatem Shehab, Imad Saleh Neamah Abstract views : 0 | PDF downloads : 0 Page No.: 240-257

  DOI: https://doi.org/10.25130/tjaes.20.66.1.14

• 	The effect of narrative disclosure on impression management: An applied study in a sample of Iraqi banks Randa Yaseen Bonyan, Asmaa Noman Jassim Abstract views : 0 | PDF downloads : 0 Page No.: 348-367

  DOI: https://doi.org/10.25130/tjaes.20.67.1.17

• 	The Effect of Organizational Ambidexterity on Organization Agility: Empirical study in some universities in Iraq Waad Zaki Salih, Abdulbari Abdulmajeed Ahmed, Omar Yaseen Mohammed Abstract views : 0 | PDF downloads : 0 Page No.: 371-392

  DOI: https://doi.org/10.25130/tjaes.20.65.1.21

• 	The Effect of Ownership Structure on Financial Performance According to Tobin's Q model A study of a Sample of Companies Registered in the Iraq Stock Market Noor T. Mohammed, Harith G. Thanoon Aldabbagh Abstract views : 0 | PDF downloads : 0 Page No.: 13-26

  DOI: https://doi.org/10.25130/tjaes.20.65.1.2

• 	The effect of sustainability reporting on the corporate profitability of the south Asian large banks Hala Ayyed, Hussein adnan essa Alallaq, Jasim Mohammed Kareem Abstract views : 0 | PDF downloads : 0 Page No.: 379-391

  DOI: https://doi.org/10.25130/tjaes.20.66.2.21

• 	The effect of the board characteristics on the integrated reports quality from the perspective of agency theory: An applied study on Iraqi banks Alaa Abboud Kazem Abstract views : 0 | PDF downloads : 0 Page No.: 170-192

  DOI: https://doi.org/10.25130/tjaes.20.65.2.9

• 	The effect of unconditional accounting conservatism on financial reporting opacity: An empirical study a sample of Iraqi banks Ayad Jumaah Khalaf, Satam Salih Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 223-239

  DOI: https://doi.org/10.25130/tjaes.20.65.1.13

• 	The Explanatory Effect of Cognitive Human Resources Skills in Supporting Quality Requirements: An Exploratory Study of the Board of Directors at Al-Nisour University College Ahmed Abed Mahmood Aldulaimi, Ali Mohammed Hikmet, Hussein Waleed Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 403-418

  DOI: https://doi.org/10.25130/tjaes.20.67.2.22

• 	The impact of accounting disclosure via social media on company value: An applied study on a sample of companies listed in Iraq Stock Exchange Ammar Farhan Mohammed, Imad Saleh Neamah Abstract views : 0 | PDF downloads : 0 Page No.: 322-340

  DOI: https://doi.org/10.25130/tjaes.20.67.2.17

• 	The impact of administrative communications in achieving the effectiveness of administrative decisions: An analytical study of the opinions of a sample of principals in the Dhi Qar Education Directorate Amal Issa Abdullah Abstract views : 0 | PDF downloads : 0 Page No.: 27-47

  DOI: https://doi.org/10.25130/tjaes.20.65.1.3

• 	The impact of adopting (IAS 8) accounting policies, changes in accounting estimates and errors on the financial performance An applied study in the (ETT) Company for General Trading Limited operating in the Kurdistan Region Jamal Anwer Yaba Abstract views : 0 | PDF downloads : 0 Page No.: 77-100

  DOI: https://doi.org/10.25130/tjaes.20.65.2.5

• 	The impact of adopting international accounting education standards on the quality of accounting qualification: An exploratory study on a sample of academics in accounting specializations/Tikrit University Ali Ibrahim Hussein, Hadeel Ibrahim Fadel Abstract views : 0 | PDF downloads : 0 Page No.: 171-193

  DOI: https://doi.org/10.25130/tjaes.20.66.2.10

• 	The impact of applying international accounting standards when preparing and presenting financial statements: An exploratory study of the opinions of a sample of workers in commercial companies in the Kurdistan region/Iraq Pakhshan Omer Abdullah, Aryan Dalshad Hayder, Paiman Ibrahim Ahmed Abstract views : 0 | PDF downloads : 0 Page No.: 62-76

  DOI: https://doi.org/10.25130/tjaes.20.65.2.4

• 	The Impact of Applying the International Accounting Standard (IAS1) On the Quality of Financial Reports: Research on A Sample of Commercial Banks Adnan Yasser Muhammad Abstract views : 0 | PDF downloads : 0 Page No.: 40-61

  DOI: https://doi.org/10.25130/tjaes.20.65.2.3

• 	The Impact of Customer Relationship Management on Enhancing Customer Contentment: A Case study of Insurance companies’ Policyholders in Erbil City Karzan Qader Hamad, Taban Kanabi Yaba Abstract views : 0 | PDF downloads : 0 Page No.: 277-291

  DOI: https://doi.org/10.25130/tjaes.20.65.1.16

• 	The Impact of Green Accounting on the Financial Performance and Reputation of Commercial Banks Mohammed Radi Abdul-Kadhim, Basim Mohammed Hussein Al-Zamili, Omar Mohammed Arakad Abstract views : 0 | PDF downloads : 0 Page No.: 1-17

  DOI: https://doi.org/10.25130/tjaes.20.65.2.1

• 	The Impact of Information Marketing in Achieving the Golden Marketing Box A Field Study in Zain Iraq Telecommunications Company Hossein Rahimi Kolour, Hassan Farhan Ahmed, Ahmed Naji Ahmed Abstract views : 0 | PDF downloads : 0 Page No.: 83-100

  DOI: https://doi.org/10.25130/tjaes.20.65.1.6

• 	The impact of oil revenues on some financial sustainability indicators: an applied study on the Iraqi economy for the period 2004-2021 Muhammad Ahmed Hadid, Khlaf Muhammad Hamad Abstract views : 0 | PDF downloads : 0 Page No.: 242-258

  DOI: https://doi.org/10.25130/tjaes.20.65.2.13

• 	The impact of service quality dimensions in e-learning: A field study of the opinions of a sample of faculty members at Al-Hamdaniya University Hiba M. Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 68-82

  DOI: https://doi.org/10.25130/tjaes.20.65.1.5

• 	The impact of some financial inclusion variables on green banking: an applied study on the Iraqi private banking sector Ghareeb Jumaa Hassan, Mamdouh Atallah Faihan Abstract views : 0 | PDF downloads : 0 Page No.: 111-130

  DOI: https://doi.org/10.25130/tjaes.20.67.1.7

• 	The impact of spending policy shocks on the Iraqi trade balance for the period (2004-2021) Omar Ahmed Mohamed Baba, Amer Sami Muneer Abstract views : 0 | PDF downloads : 0 Page No.: 193-211

  DOI: https://doi.org/10.25130/tjaes.20.65.2.10