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The mediating role of accounting information systems in small and medium enterprise strategies and organizational performance in Iraq
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Abstract<p>This paper examined accounting information systems (AIS) as a mediator between small and medium-sized enterprises (SMEs) strategies, including (finance source, administrative innovation, organizational culture, developing capabilities levels of SMEs, information source, development of business managers, and technological innovation) and organizational performance. In this quantitative study, 450 self-administered questionnaires were distributed to the managers and owners of SMEs using purposive sampling. Data were analyzed using the structural equation modeling (SEM) method via SmartPLS3 Software. The study offers empirical findings on the importance of AIS as a mediator, considers various factors, and provides clear strategies for better work performance. The study confirmed that the SMEs’ strategy and the use of an AIS significantly and positively affected SMEs’ organizational performance, while AIS use partially mediated between SMEs’ strategy and organizational performance. This result confirms that an SME can enhance its performance by using AIS. AIS can support organizational performance through an SME strategy, avoid human errors, provide cost-against-time savings, and assist in timely internal decision-making considering long-term benefits. However, the results may not reflect the actual performance situation and cannot be generalized to all provinces or other countries because environments differ.</p>
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Publication Date
Thu Jan 04 2018
Journal Name
Journal Of Global Pharma Technology
A First Record and Developmental Stages of an Exotic Species Cochlicellabarbara (Linnaeus, 1758) (Gastropoda-Cochicellidae) in Iraq Baghdad
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The aim of this study is to highlight this species of gastropoda Cochlicellabarbara( Linnaeus, 1758), which is recorded for the first time in Iraq, which is an exotic animal in this country. It is a terrestrial Molluscan, the study for three months (February, March and April) 2017. In garden houses in Baghdad Al-Karkh, we studied the development stages from the egg to the adult, they lay a hundred of eggs in about (15-20) eggs in each gelatinous sac, the shell with 7 whorls and about 10 mm in length.

Publication Date
Mon Jan 01 2018
Journal Name
Al-mustansiriyah Journal Of Science
Relationship of Obesity to Serum Ferritin, Lipid Profile, uric acid and urea at Obesity Medical Center in Iraq
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Publication Date
Tue Mar 03 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
Administrative performance and its relationship with the cognitive style (rigidity - flexibility) for management body members of the sport clubs
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Publication Date
Thu Jan 01 2015
Journal Name
Egyptian Journal Of Aquatic Research
Ecological factors affecting the distribution of the zooplankton community in the Tigris River at Baghdad region, Iraq
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Publication Date
Wed Jan 01 2025
Journal Name
Lecture Notes In Networks And Systems
Using Artificial Intelligence to Enhance Digital Media Literacy Competencies and its Role in Shaping Media Students’ Awareness of Cybersecurity: A Survey Study
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Publication Date
Tue Nov 09 2021
Journal Name
Open Access Macedonian Journal Of Medical Sciences
COVID-19 Vaccine Hesitancy and Acceptance among Medical Students: An Online Cross-sectional Study in Iraq
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BACKGROUND: Vaccine hesitancy and reluctant had an important obstacle in achieving protection and population immunity against coronavirus disease 19 (COVID-19). It is essential to achieve high COVID-19 vaccination acceptance rates among medical students and health care workers to provide recommendations and counseling vaccine hesitant population. AIM: This study aims to identify level of COVID-19 hesitancy, attitude, knowledge, and factors that affect vaccination decision. MATERIALS AND METHODS: A cross-sectional study was done among medical students in Al-Kindy College of Medicine, University of Baghdad, Baghdad, Iraq. Data collection was done through an online Google Forms questionnaire during 2021 from 810 medical students.

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Publication Date
Sat Nov 30 2024
Journal Name
The Journal Of Infection In Developing Countries
Hematological profile among cutaneous leishmaniasis patients before and after treatment with sodium stibogluconate in Diyala, Iraq
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Introduction: Cutaneous leishmaniasis (CL) is a common protozoan disease in Iraq characterized by localized ulcers, primarily on exposed skin. This study aimed to investigate the hematological parameters of infected patients using a complete blood count (CBC) in the endemic area of Diyala Governorate, northeast of Baghdad. This has been studied in newly diagnosed, untreated individuals and patients receiving sodium antimony gluconate. Methodology: Hematological screening was performed on blood samples from 161 patients with microscopically diagnosed cutaneous leishmaniasis before and after treatment. Anti-Leishmania IgG was also assessed by ELISA in seropositive and seronegative subjects. Results: The newly diagnosed, untreated pati

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Study ABO / Rh Systems with IL-18 & IL-33 in Iraqi Patients with Diabetes Mellitus Type II
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Type 2 diabetes mellitus (DM) is a group of metabolic disorder disease. The inflammatory markers act as a new risk factor for development of type 2 diabetes with a possible association with ABO/Rh blood groups. Human ABO genes are located on chromosome 9q34.1-q34.2. The aim of this study was to investigate the possible association between inflammatory markers, interleukin (IL) -18 and IL-33 in type 2DM and ABO blood groups. Sixty four patients with newly diagnosed type2 DM and control group consist of twenty healthy Iraqi individual. Laboratory test were include ABO blood groups using standard serological procedures and detection IL-18 and IL-33 in serum by ELISA kits. The Present data showed a significant increase i

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Publication Date
Sun Nov 23 2025
Journal Name
Journal Of Physical Education
Analyzing the Reality of the Human and Financial Capabilities of Managing Basketball Sports Tournaments in Iraq from the Central Iraqi Federation, sub-federations, Referees, Premier League teams’ Point of View
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Publication Date
Thu Apr 25 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
MEASUREMENT OF CHEMICAL AND PHYSICAL PROPERTIES IN SOME MINERAL WATER SAMPLES FILLED IN THE MARKETS OF THE PROVINCE OF NAJAF AND COMPARE WITH THE IRAQI AND INTERNATIONAL RATIOS.: MEASUREMENT OF CHEMICAL AND PHYSICAL PROPERTIES IN SOME MINERAL WATER SAMPLES FILLED IN THE MARKETS OF THE PROVINCE OF NAJAF AND COMPARE WITH THE IRAQI AND INTERNATIONAL RATIOS.
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In this research, a selection of some mineral water was selected on the basis of being the most marketed by the owners of shops in Najaf province, with six types, where daily samples of this water were taken by 50 ml for two months from (1/11/2018 -1/1/2019). The following ions concentrations were measured (Br-, Cl-, F-, NO3-, SO42-, Na+, K+, Ca2+, Mg2+), pH and the electrical conductivity were measured and the results were compared with the allowable rates according to the international organizations. It was noted that they conform to international and Iraqi standards.

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