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jeasiq-1442
The ethical dimension of administrative accountants And its impact on the improvement and growth of staff potential in the economic unit
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تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقياس وبين كونه القائم بالتقييم والتفسير، والنقطة المهمة تكمن في الجانب الميداني وإمكانية التعبير عن البعد الأخلاقي كمحتوى ميداني قابل للتطبيق.

ويعد علم الأخلاق جزءاً من علم الفلسفة إذ يتناول الإطار العام لهذا العلم ما يصدر عن الانسان من تصرفات سواء كانت ارادية أو لا ارادية ويمكن الاحتياط لها، وبالتالي يؤدي إلى تشذيب سلوك بني البشر عند رغبتهم في الانتقال إلى ما هو أفضل، ويتمثل الجانب الادق لهذا العلم في تركيزه على صراع القيم في المجتمع ومحاولته تأطير معايير السلوك الأخلاقية لزمان ومكان محددين وبما يخدم المتطلبات المتغيرة للمجتمع. ويتجسد تأطير أو تقنين معايير السلوك الأخلاقية بإصدار قوانين أو تعليمات أو قواعد ويختلف ذلك من بلد إلى آخر حسب الجهة المتبنية لاصدارها، وفي مجال المحاسبة الادارية بوجه خاص أصدر معهد المحاسبين الاداريين في الولايات المتحدة (IMA)[1] معاييراً للسلوك الأخلاقي للمحاسبين الاداريين وتعد تأطيراً لالتزام المحاسبين الكلفويين والاداريين تجاه الوحدة الإقتصادية التي يعملون فيها وتجاه مهنتهم والجمهور وأنفسهم ويعد الالتزام بها مكملاً لإنجاز أهداف المحاسبة الادارية.

وفي ظل التطور الحاصل في الوحدات الإقتصادية وما واكبه من تطور في أساليب معالجة البيانات والمعلومات وتطور أساليب المحاسبة الادارية بشكل خاص، ومسألة تحديد تلك الأساليب التي تخدم الوحدة الإقتصادية وتوفر تقييماً شاملاً لأعمالها تبرز أهمية الربط بين قواعد السلوك الأخلاقي التي تحكم عمل المحاسب الاداري وبين تحسين امكاناته وتطويرها لتوفير المعلومات المطلوبة للمستخدمين مع تحقيق رضا الموظفين في وحدة اقتصادية معينة.

 

([1]) تأسس سنة 1919 بإسم  National Association of Cost Accountants (NACA) واختصر الى National Association of Accountants (NAA) وتحولت تسميته الى IMA سنة 1991-1992.

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
The impact of e-learning on the cognitive level in the Corona crisis: أسماء غازي عبد
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E-learning is a necessity imposed by the Corona pandemic, which has disrupted various educational institutions in the world, but some of these institutions have not been affected and education has continued with them, due to their flexible educational system that was able to employ technology in the continuity of the educational process in the so-called e-learning, because It has characteristics that make it the most suitable alternative to avoid the consequences of the Corona pandemic and its damage to the educational process, as e-learning is one of the modern methods that contribute to enhancing the effectiveness of the learner, and enabling him to assume greater responsibility compared to traditional education, so the learner becomes

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Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Aggregate accounting information and its impact on management decision-making ( Case Study )
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The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

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Publication Date
Tue Sep 20 2022
Journal Name
Euromediterranean Biomedical Journal
ELECTRONIC LEARNING IN MEDICAL EDUCATION IN THE ERA OF COVID-19: ACADEMIC STAFF PERSPECTIVES
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Electronic learning was used as a substitute method for learning during the COVID-19 pandemic to conduct scientific materials and perform student assessment; this study aimed to investigate academic staff opinions toward electronic education. A cross-sectional study with a web-based questionnaire distributed to academic staff in different medical colleges in Iraq. After de-identification, data were collected and analyzed with statistical software to determine the significance between variables. A total of 256 participants were enrolled in the study: 83% were not satisfied or neutral to online learning, 80% showed a poor benefit from delivery of the practical electronic knowledge and 25% for theoretical sessions with a significant difference

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Scopus (1)
Scopus
Publication Date
Sat Jan 01 2022
Journal Name
Indian Journal Of Ecology
Effect of Mycorrhiza, Cytokinin and Organic Fertilizer on the Growth and Yield of Chamomile Plant L)
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The experiment was carried out in College of Agricultural Engineering Sciences, University of Baghdad during November 1, 2019 to June 1, 2020. The experiment was designed according to a randomized complete block design. Each block contained 18 experimental units that included the three study factors. The first factor interaction between two inoculum densities and application methods, three levels control, treatment of seeds inoculation with 5g plant and treatment of seedlings inoculation whith 30g plant . The second factor was three -1 -1concentrations of spraying of kinetin 0, 75 and 150 mg L , and third factor include two levels of organic manure) and addition of fertilizer 2% of -1 the weight of the soil (O2). The results showed a signif

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of strategic foresight on strategic decision-making- Analytical study at the Ministry of Higher Education and Scientific Research
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The current study aims at the extent of determining the interest of the Ministry of Higher Education and Scientific Research and its various departments in the process of strategic foresight, and whether this interest is reflected in its strategic decisions if the study relies on an exploratory and analytical approach and has targeted managers in the higher management within this ministry, and the questionnaire has also been used as a basic tool for collecting For data, the study population was (94), (89) questionnaires were distributed, (86) questionnaires were retrieved, and usable questionnaires amounted to (83). The sub-variable had the highest impact on strategic decision-making (intuition), as this research demonstrated the

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Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of the effectiveness of self-managed teams in improving the quality of services / an applied study in Ramadi municipality
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This research aims to identify the effective role of self-managed teams in the quality of service performance in the directorate of Ramadi municipality. The problematic nature of our research involves this main question of the effective role of self-managed teams in the Municipality of Ramadi in improving the services of performance quality to the beneficiaries from the Directorate service. The importance of this study lies in the role played by the work teams in the organizations that excel in their field, the attendant of the changes in the leadership, administrative roles of the institutions, and teams leaders, will be achieved by the self-managed teams in improving the quality of the service provided by the institution to whi

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The impact of political thinking on the decision maker in analyzing the strategic environment of the state (applied study in the Iraqi Ministry of Finance)
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The Political Thinking Regarded as an important element for the formulation of the stat, weather in its formation, the structure of it s entity, its political system and it s governmental instruments .The political thinking can not act without determined strategy, So they intend to work hard to formulate a railed strategy that make them able to determine its  directions to general issues.

   The Study aimed to solve the problem through the following question:

1- What are the levels of Political Thinking and Strategic Analysis in the financial ministry?

2- What are the relation ship between the dimensions of Political  T

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Publication Date
Wed Oct 24 2018
Journal Name
Journal Of Economics And Administrative Sciences
The impact of social capital dimensions on the structural empowerment of workers Applied research in the Directorate of the Municipality of Samawa
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The purpose of the research is to identify the social capital of the Municipality of Samawah Municipality by defining the level of its three dimensions (the structural dimension, the relational dimension and the cognitive dimension) and identifying the appropriate means that contribute to increasing the structural empowerment of the workers in the Municipality of Samawah. Between the social capital and the structural empowerment of the workers. From the perspective of social capital, the researchers examined the correlation and the effect of dimensions (structural, relational, cognitive) on the structural empowerment of the workers and with data collected from a sample of (168) Samawah, which is part of the Ministry of Constructi

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of the Dominions of Mindfulness on the Organizational Innovation “Descriptive analytical study in some faculties of the University of Baghdad”
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Research seeks to test the impact of the dimensions of mindfulness on  organizational Innovation, proposed in the light of the review literature on two variables of the research, which referred in General to the dynamic relationship between them, as result of weakness of mindfulness as one important factor driving the diversity of innovation and time, ways to sustain and preserve and then support innovations made by creators, weakness in the overall level of organizational Innovation, this represents the problem research, data collection over designing   identification, distributed to sample Formed from (30) head Department at a number of colleges of the University of Baghdad, results confirms the validity of resea

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The impact of electronic payment systems on the effectiveness of monetary policy
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Information and Communication Technology  revolution has led to the emergence of electronic payment systems and their means And that the replacement of these modern means replace the traditional means (legal money) issued by the Central Bank has influenced the performance of monetary policy, especially that monetary policy is one of the most important policies used to achieve economic stability ,  The aim of the research is To know the impact of electronic payment systems on the tools of monetary policy as these means, such as cards and electronic money issued by credit institutions and companies, that is, the Central Bank is not responsible for issuance and spread And the lack of regulation by the Central Bank will lea

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