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

• 	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

• 	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 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 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

• 	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

• 	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

• 	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

• 	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

• 	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

• 	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 accounting disclosure of carbon emissions for Iraqi banks according to PCAF and SASB standards Huda Salem Hussein, Luqman Muhammad Ayoub Al-Dabbagh Abstract views : 0 | PDF downloads : 0 Page No.: 235-255

  DOI: https://doi.org/10.25130/tjaes.21.69.2.14

• 	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

• 	Evaluating the role of the National Investment Commission and its branches in the governorates in encouraging and attracting investments in Iraq Haider Ahmed issa, Saeed Ali Muhammad Abstract views : 0 | PDF downloads : 0 Page No.: 416-433

  DOI: https://doi.org/10.25130/tjaes.20.68.2.22

• 	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

• 	Impact of quality work life on guest satisfaction: An applied study of five-star hotels in Baghdad Ahmed Shihab Hamad Al Shammari Abstract views : 0 | PDF downloads : 0 Page No.: 20-38

  DOI: https://doi.org/10.25130/tjaes.21.69.2.2

• 	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

• 	Measuring the size of the gap in implementing the requirements of the environmental management system in accordance with the standard (ISO 14001: 2015): A case study in the Central Refineries Company/Al Dora Abbas Khodier Abbas, Nagham Yusif Abd Alreda Abstract views : 0 | PDF downloads : 0 Page No.: 91-102

  DOI: https://doi.org/10.25130/tjaes.20.68.1.5

• 	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

• 	Organizational Improvisation and Its Role in Achieving Organizational Sustainability the Mediating Role of Information Quality: An Analytical Study of the Opinions of a Sample of Employees at Altunsa and Mahmoud Companies/ Dohuk Governorate Nizar Muhammad Ali Al-sulifani, Mazin Ibrahim Ahmed Al-Kawashi Abstract views : 0 | PDF downloads : 0 Page No.: 47-71

  DOI: https://doi.org/10.25130/tjaes.20.68.1.3

• 	Qualifying Accountants and Auditors to Prepare and Evaluate Digital Sustainability Reports: A survey study of a sample of professionals and academics in the Iraqi environment Ayad Jumaah Khalaf Abstract views : 0 | PDF downloads : 0 Page No.: 433-453

  DOI: https://doi.org/10.25130/tjaes.20.68.1.25

• 	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

• 	Strategies for Enhancing Cybersecurity and Impact on Customer Trust and the Performance of Iraqi Banks Sundas Ali Khalifa Abstract views : 0 | PDF downloads : 0 Page No.: 1-17

  DOI: https://doi.org/10.25130/tjaes.21.69.1.1

• 	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

• 	Sustainable Practices in Hospital Management: The Path to Green Healthcare Shuaib M. Abdulnabi Abstract views : 0 | PDF downloads : 0 Page No.: 18-29

  DOI: https://doi.org/10.25130/tjaes.21.69.1.2

• 	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 Managerial Entrenchment on The Earnings quality: An Applied Study on Sample of Iraqi Banks Mohammed Hameed Ahmed, Ali Ibrahim Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 265-279

  DOI: https://doi.org/10.25130/tjaes.20.68.1.15

• 	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