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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
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of marketing deception in organizational reputation / applied research in Baghdad pharmacies
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The research aims to provide an integrated knowledge framework for the two basic research topics of (marketing deception, organizational reputation), their main dimensions, and framing the knowledge within them in a serious attempt to provide appropriate answers to the questions of the research problem by diagnosing the nature of the relationship between the components of marketing deception to identify the elements and how to activate it via reputable organizational components. The research was based on the analytical survey method. The research sample targeted (364) pharmacies within the capital Baghdad exclusively, the main tool of the research was the questionnaire, as well as the design of models prepared fo

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Publication Date
Wed Jan 01 2025
Journal Name
Aip Conference Proceedings
Biofilm formation rate measurement in water and biomedical systems using photometric smartphones applications
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Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
Beyond Individual Ownership: Women's and Men's Land Tenure Rights in Iraqi Heritage Systems
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This paper delves into the significant role played by local social and traditional structures in shaping Traditional Community Tenure (TCT) within Iraqi Land Tenure Legislation (ILTR), and examines their impact on gender inequalities, with a specific focus on women's land tenure rights. The methodological approach employed in this study identified the sources of barriers to gender equality within TCT as outlined in ILTR at two different bilateral levels, with input obtained from key stakeholders in a selected city in Iraq. The case study survey encompassed three districts, which served as local layers within the historic sectors of the Iraqi city of Al-Nasiriya. the study employed quantitative methods, including a household surveyو with

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
The importance of measuring and accounting disclosure of intellectual capital To maximize the value of the company
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Most of the big companies and especially the intillictual ones become a ware of an important fact, and That is, The intillictual capital in new global economy, is a new source for Them & This Valuable source exceed in importance. The other company's sources.

The Traditional disclouser systemes are unable to supply the decisions makers with the Fundimental information require to handel the on going operations which are based on Knowledge and intangible source. But the measuring of this source and the disclose for it in the financial Statements will lead to gain features Statements which will benefit all the parties and lead to make the value of the company great.

And as a resul

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
The Organizational Values of Kindergarten Teachers
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The current study aims to identify the organizational values ​​of kindergarten teachers as well as to identify the difference in the organizational values ​​of kindergarten teachers in term of years of service, to do this; the researcher designed a scale to measure the organizational values. The scale was applied on a sample of (400) kindergarten teachers. The resesults revealed that kindergarten teachers have a high level of organizational values ​​within the classroom. The result of the second objective showed significant differences among the organizational values ​​(political,

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Small Horizontal Wind Turbine Design and Aerodynamic Analysis Using Q-Blade Software
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Wind energy is one of the most common and natural resources that play a huge role in energy sector, and due to the increasing demand to improve the efficiency of wind turbines and the development of the energy field, improvements have been made to design a suitable wind turbine and obtain the most energy efficiency possible from wind. In this paper, a horizontal wind turbine blade operating under low wind speed was designed using the (BEM) theory, where the design of the turbine rotor blade is a difficult task due to the calculations involved in the design process. To understand the behavior of the turbine blade, the QBlade program was used to design and simulate the turbine rotor blade during working conditions. The design variables suc

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Publication Date
Wed Mar 29 2023
Journal Name
Journal Of The College Of Education For Women
The Counselor Brent Scowcroft and his Role in Achieving the Requirements of the American National Security
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       Despite the multiplicity of institutions contributing to the decision-making process in the United States of America, they interact to crystallize positions regarding international and strategic situations. The formulation of the national security policy depends on a number of institutions that complement each other in order to achieve an advanced security situation. Thus, the decision reflects the process of interaction of the existing regulatory institutions. This is because the essence of the national security and achieving its requirements also stems from the existence of a coherent system of shared beliefs and principles in the American society. Besides, these elements are the bases for achieving

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Financial Guarantee Assessmeats on Accounting Profite: Apractical Research In Dell Company
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The research specialized in examining the role of guarantees and their impact on accounting benefits quality using statistical analysis to the income before and after the impact of guarantee on the accounting profits.This research depended on the inductive approach, which ensures that companies could manipulate in benefits through a variety of means including the guarantees. As it is possible that the companies can use the policy of guarantee as a strategy in business deal. The research aimed to highlight the different companies' practices on policies guarantee and its impact on accounting benefits. The benefit of Dell Company has been chosen as a sample for the research because of the availability of interim data from the company for te

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Democratic systems in Europe Harmonic experience in governance
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The systems of governance in Europe are characterized by ancient democratic systems that have developed and developed through a long history of political conflicts that have emerged from a social reality that feeds them and receives the resulting effects. This is an achievement that has been achieved after the sacrifices and great efforts in formulating models of good governance through which to realize the aspirations of their peoples. . The democratic system operates within a balanced mechanism of two competing parties to manage and direct the work of the government and the parliament. The parties that achieve the majority in the elections carry out the functions of the government supported by their parliamentary base belonging to one

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Publication Date
Thu Dec 28 2023
Journal Name
Al–bahith Al–a'alami
Digital Public Relations Strategies in Managing the Crisis of Iraqi Refugees in Turkey: An Analytical Study of the Website of the UNHCR Turkey
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The research aims to identify and diagnose the public relations strategies in its digital online communications by the United Nations High Commissioner for Refugees (UNHCR) in managing the crisis of Iraqi refugees in Turkey. A content analysis form was designed for the digital content of the UNHCR's website dedicated to topics and issues concerning Iraqi refugees that were covered by the site, adopting a comprehensive enumeration approach. The study covered the period from 01/03/2022, to 30/06/2022. The research yielded several key findings, including the predominant use of media, advertising, and education strategies in managing the crisis of Iraqi refugees in Turkey. News and reports ranked first among the media

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