The educational service industry is one of the most negatively affected industries by the spread of the COVID-19 pandemic. Government agencies have taken many measures to slow its spread, and then restrict movement and gatherings and stop recreational activities. Furthermore, the repercussions of the curfew had a significant impact due to the interruption in actual attendance for students and employees, and the severity of the Covid-19 crisis and its (economic, social, security, humanitarian and behavioral) effects on all societies and work sectors is no secret to anyone. Iraq, like other countries, was also affected by the negative impact of Covid-19 pandemic in all fields of institutional work, especially public fields, and specifically the field of education, given that It is based on the necessity for the administration to maintain the continuity of workers’ commitment to perform their duties, which raised the possibility of them being exposed to greater levels of pressure and workload due to the requirements to adhere to the new work procedures as specified by the crisis cell, such as full curfew and social distancing measures to preserve health, and since workers represent the lifeline of any an organization, managing and dealing with them was considered to be highly important because despite the lack of material and financial resources in business, employees remain one of the key assets that administrations of organizations must take care of and ensure the quality of their practical life and careers, not only during crises but at all times, by striving to satisfy them in order to maintain their organizational loyalty. These changes in work methods and procedures have likely had an impact on the performance and commitment of employees. Therefore, employee satisfaction has become one of the important topics that need examination and testing in light of crises in general and the COVID-19 crisis in particular. The global health crisis forced institutions to expedite the formulation of plans and a response strategy with little guidance as a result of the unprecedented nature of the epidemic, and then there was an impact on the predetermined factors that might have affected the satisfaction of employees in various institutions, especially service institutions whose work required them to continue providing services and complete work. In addition, the previously less relevant factors have become prevalent due to the nature of the pandemic; for example, the topics of job insecurity, unemployment and health risks have been identified as the most serious consequences of the epidemic globally. This research came to examine the level of job satisfaction of employees working in the educational institution (the University of Baghdad as a model) and its relationship to the degree of their organizational loyalty in light of the COVID 19 pandemic based on the knowledge generated by reviewing the literature that was used to identify the key factors that affect employee’s satisfaction and hence the degree of loyalty to his\her organization, and the foundational idea that employee’s satisfaction affects the overall performance level of the organization is based on several factors, including the degree of employee loyalty and devotion to work, thus, maintaining an adequate level of job satisfaction for employees is one of the key factors in maintaining effective organizational performance for any organization. In light of the changes that took place in the methods and procedures of institutional work in light of the COVID-19 pandemic, it became important to unveil the positive and negative factors that affected the job satisfaction of employees and then their organizational loyalty to achieve further organizational progress and improvement and then improve the overall performance of the organization. thus came this research to focus on analyzing the relationship between employee satisfaction and organizational loyalty during the COVID-19 pandemic, and for that reason, we developed questionnaires to identify job satisfaction and organizational loyalty at the job level for employees of the educational institution, the University of Baghdad (Colleges of Education for Girls and Science for Girls) in light of the COVID-19 pandemic. The study included (279) employees from the Colleges of Education for Girls and the College of Science for Girls, with a rate of (135) (144) employees, respectively. Employee satisfaction was considered an independent variable, and organizational loyalty was considered a dependent variable. Reliability tests, correlation analysis and regression were conducted to prove the research hypotheses, and the results of the research showed that satisfied employees tend to be more loyal and devoted to the organization and contribute positively to improving organizational performance. Furthermore, at the time of the outbreak of the COVID-19 pandemic, employees in the field of educational services at the University of Baghdad.
Abstract
The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) wa
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