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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
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The causal relationship between leadership integrity and organizational conflict: An applied research in the State Real Estate Department in the province of Najaf
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This research aims to know the impact of leadership integrity as explanatory variable including its dimensions (courage, asceticism, justice, rationality, and humanity) on organizational conflict as responding variable. This research depended on the descriptive- constructive approach through the responses of a sample of (79) employees from (Real Estate Office of The State) in Al-Najaf province. The analyzing of the study done by using (Smart PLS) program to calculate (R2, t, p). Many results concluded and one of them, there is significant impact correlation of the leadership integrity on organizational conflict. There are many suggestions have been reached depending on the results reached and one of them is the necessity of de

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Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
Role of Bathyplectes curulionis (Thomson) (Hymenoptera : Ichneumoidae) in controlling alfalfa weevil in central Iraq
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Bathyplectes curcurlionis (Thomson) is the sole parasitoid encountered in west Baghdad parasitising larvae of alfalfa weevil Hypera postica (GylIenhal). Percent of parasitisation did not exceed 8% in 1989 and 1990 and overall rate of parasitisation was 5%. Additional reduction in percent of parasitisation caused by presence of the fungal pathogen Erynia phytonomi. High survival percent of weevil's larvae under the study conditions explains why this insect is a key pest of alfalfa. Suggestions were made to inhance the role of B. curcurtionis in controlling the weevil.

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Simultaneous influences of hematocrit in the erythrocyte medium on erythrocyte aggregation and sedimentation: a kinetic study by a laser scattering technique
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The erythrocyte aggregation is an important physiological phenomenon in the circulation of blood. It is a basic characteristic of normal blood that plays a major role in the cardiovascular system, especially in the microcirculation. This study explained the kinetics of single cells rouleaux formation one- dimensional aggregate and three- dimensional aggregate, during simultaneous, and the effect of hematocrit on the process of aggregation and sedimentation. The present study was done on forty one healthy subjects. Laser light is passed through a well mixed sample of blood and the forward scattered light intensities recorded continuously. The samples were prepared with different hematocrit, (10%, 15%, 20%, and 25%). Increasing

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Editorial: Current advances in anti-infective strategies
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Infectious diseases pose a global challenge, necessitating an exploration of novel methodologies for diagnostics and treatments. Since the onset of the most recent pandemic, COVID-19, which was initially identified as a worldwide health crisis, numerous countries experienced profound disruptions in their healthcare systems. To combat the spread of the COVID-19 pandemic, governments across the globe have mobilized significant efforts and resources to develop treatments and vaccines. Researchers have put forth a multitude of approaches for COVID-19 detection, treatment protocols, and vaccine development, including groundbreaking mRNA technology, among others.

This matter represents not only a scientific endeavor but also an essenti

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Publication Date
Mon Feb 18 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Control Over The Medical Evacuation Program in light of the Government's Accounting System
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The accounting system of government is considered an important tool to follow up the financial transactions that reflect the activities of governmental units and by which the useful information for estimating governmental annual revenues and expenditures are provided through the state public budget because it is an information system that provides detailed past performance, as well as measures the efficiency of the governmental agencies performance in implementing the budget, and the of success governmental units is measured through the type of services and programs offered, their size and the possibility of achieving the objectives assigned to them. The medical evacuation program is one of the medical and curative health services provid

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Publication Date
Sun Oct 04 2026
Journal Name
Journal Of The College Of Basic Education
The effect of rehabilitation exercises with different resistances in the water medium according to some variables and biomechanics in restoring the flexibility and strength of the thigh muscles for those with knee roughness
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It included the introduction to the research and its importance, as the knee joint is one of the important joints in the human body that are susceptible to injury, and among these injuries is the roughness of the knee that occurs as a result of weakness and imbalance in the work of the quadriceps muscle, so its treatment is through rehabilitation exercises to treat weakness and gain flexibility and strength.Hence the importance of the research by developing rehabilitation exercises with different resistances in the water medium and restoring flexibility and muscular strength for patients with knee roughness for ages from 30-40 years, and the experimental method was used to solve the research problem, and the research sample included (6) of

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Publication Date
Sun Oct 04 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of small cardamom extracts on Mutans streptococci and Candida Albicans in comparison to chlorhexidine gluconate and de-ionized water (In vivo study (
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Background: Small cardamom or green cardamom is the dried fruit of the tall perennial herbaceous plant, Elettaria cardamomum Maton belonging to the family Zingiberaceae. The major use of small cardamom on world wide is for domestic culinary purpose and in medicine. This study was conducted to test the effect of small cardamom extracts on Mutans streptococci and Candida Albicans in comparison to 0.2% chlorhexidine gluconate and de-ionized water in vivo. Materials and Methods: Mutans streptococci and Candid Albicans were isolated, purified and diagnosed according to morphological characteristic and biochemical test. In this experiments, the effect of control agents and small cardamom extracts as a mouth rinses was tested on the saliva

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Electonic management   And its role in the development of the Zakat Foundation
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The world is witnessing a remarkable development in the use of technology, which has made it an essential means of investment, especially in the field of management, which provided many of the facilities experienced by the institutions, including improving revenues, shortening time and saving labor. Islamic investment technology as a successful means of management and we touched on the Zakat Foundation as an application model.

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Publication Date
Sat Mar 01 2025
Journal Name
دراسات الاديان
The role of the economy in building confidence and strengthening National identity
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The research reviews how the national economy contributes to building community confidence and strengthening national identity, explaining that sustainable economic development leads to improving the standard of living and creating job opportunities, which enhances citizens ' sense of stability and belonging. The research indicates that state investments in infrastructure and public services contribute to strengthening trust between individuals and state institutions. The research discusses the interactive relationship between economic stability and national identity, and how economic policies can strengthen this relationship, drawing on local and international examples to support development strategies . In Iraq, attempts to develop agricu

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
The role of artificial intelligence in revolutionizing the clothing and textile industry
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 The integration of AI technologies is revolutionizing various aspects of the apparel and textile industry, from design and manufacturing to customer experience and sustainability. Through the use of artificial intelligence algorithms, workers in the apparel and textile industry can take advantage of a wealth of opportunities for innovation, efficiency and creativity.
The research aims to display the enormous potential of artificial intelligence in the clothing and textile industry through published articles related to the title of the research using the Google Scholar search engine. The research contributes to the development of the cultural thought of researchers, designers, merchants and the consumer with the importance of integ

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