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jeasiq-1929
The role of strategic management accounting and its impact on the competitive advantage in Jordanian industrial companies
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This study aimed to recognize and understand the concept of strategic management accounting (SMA) and how it's the effect on the competitive advantage for industrial companies in Jordan. The study's importance arises due to the lack of Arab studies that dealt with this topic, in addition to the important and vital role of strategic management accounting on companies that represent the artery of the decision-making process, and to identify the benefits associated with SMA technology. The necessary data were collected through the literature review and theoretical study of the references that relevant to the study subject, in addition to a questionnaire developed for this purpose, the study used (124) out of (250) questionnaires that were distributed to the higher departments in the industrial companies in Jordan. Plus, to achieve the study goals, the SPSS statistical program was used to analyze data and to discover the nature of the impact. The mean and standard deviations were calculated, in addition to the regression and correlation test to elaborate on the natural relation between study variables that were analyzed. The concept of strategic management accounting was measured by (the concept of strategic cost, the concept of nine The strategic t and the concept of the brand) and the competitive advantage was measured through (achieved profits, product quality, customer satisfaction, product development, and market share). The study concluded that companies in Jordan practice this concept, furthermore the result indicated that there is a statistically significant effect of the SMA concept on competitive advantage. The study also concluded that SMA techniques is not a complete alternative for traditional accounting managerial, but it is also complementary to it. The study also recommended that companies are required to set long-term strategic goals due to their impact on competition and environmental changes. The study also concluded that the SMA differs in its comparison with the practice of managerial accounting and was adopted by industrial companies in Jordan as a principle of operation and not as a theoretical concept.

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Role of inherited occupations in cohesion of the family system
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This study aims to study the inherited occupations which are considered to be a cultural, civilized and social legacy that effected by the Prevailing social and economic circumstances in the Iraqi society .
The study aimed to achieve several goals, including:
Identify the relationship between the urbanization and inherited occupations in the old city Al-Karkh.
Identify the relationship between the ecological construction and inherited occupations in the old city Al-Karkh.
Recognize the factors and motives inherited occupations in the study area .Identify the role of inherited occupations in promoting opportunities cohesion of the family system in the study area.
The field of the study had concentrated on a sample of famili

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the application of total quality management in Karkh Maternity Hospital from the perspective of health staff
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 Quality is the key to success in today's world, which is based mainly on competition in the provision of high quality services through the application of the modern management method which is called  total  quality management in organizations. This includes describing the provision of health services and satisfaction of patients .              .                                                 &nbsp

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Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Engineering
Development of a Blueprint Impact System of the risks on construction projects Implementation
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In Production and Operations Management the specialists  have  tried to develop a strategy to counter the risks arising from the activities of the organization and of waste of various types and therefore the risk management in the contemporary framework represents a phenomenon of new quality, and can not be this phenomenon to take practical dimensions, but the development of culture of the organization towards the risks and deal with all aspects and paint ways to address them within an integrated program, and requires new skills and systems provide accurate information capable of coordination between the various parties within the organization.

     The research aims to develop a blu

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Mediator Role of Workplace Spirituality in The Relationship Between Psychological Capital and Entrepreneurial Behavior: Field Research in the center of the Iraqi Ministry of Oil
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Abstract

      The research aims to identify the mediator role of  workplace spirituality in the  relationship between psychological capital and entrepreneurial  behavior: field research to a sample opinions from employees at the center of the Iraqi ministry of Oil . The importance of the current research emerged from paucity of studies that have attempted to identify and know the nature of the relationship between the variables as well as trying to find the current address and realistic problem directly affects the performance of employees in the Iraqi oil sector.

 In order to achieve the goal of research the use of the analytical method (quantitative)

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Publication Date
Fri Aug 22 2025
Journal Name
Tikrit Journal Of Administrative And Economic sciences
Analyzing the relationship between human resource management practices and the creative behavior of employees Analytical research in the Ministry of Science and Technology
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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Auditor's Evaluation of The Detected Misstatements and Their Reflection on The Administration's Actions is: an Applied Research in the General Company for Grain Processing
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Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Leader-member Exchange Theory in Strengthening Job Satisfaction (Analytical study of the asiacell telecommunications company)
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The research aims to formulate a model for research on the dimensions of the Leader-member exchange theory according to the ideas and thoughts of Liden /Maslyn, Hammer and impact on job satisfaction and measure these dimensions at asiacell communications to identify the extent of convergence between theoretical dimensions share leader – member Exchange (LMX) with leadership style used in this company, we have been building scale contains two variables, independent variable Leader-member exchange theory five dimensions (effect , Loyalty, contribution, respect professional, and support) the certified job satisfaction variable dimensions (job security, The Style of management, organizational climate, appreciation, and work itself)

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of long-term investment on bank profitability : an applied research on a sample of Iraqi banks
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Abstract

                The aim of the research is to demonstrate the impact of long-term investment on profitability, and in order to achieve this goal, long-term investment was chosen, represented by (the ratio of long-term investments to total investments, the ratio of long-term investment to the total (deposits) as independent variables, and studying its impact on the dependent variable, which is profitability as measured by the rate of return on investments, the rate of return on equity. In order to reach the results, the inductive approach and the analytical descriptive approach were used, and the research found a significant impac

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Publication Date
Sat Sep 30 2023
Journal Name
College Of Islamic Sciences
Poetics and its functions In the book of "The Magic and Poetry" by Lisan Al-Din Ibn Al-Khatib (776 AH
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This study deals with a prominent critical term - poetics - in critical studies as an area related to uncovering the laws of creative and aesthetic discourses (Preaching)، and the various functions that accompany it in literary texts. So، the study employs the pioneers' works of this theory specially the eastern theorists in making a parallel comparing study of the text book of " the Magic and Poetry” by Al-Lisan Al-Din bin Al-Khatib (776 AH). It displays the utility of the concept of poetics in the referred book pointing to the illumination of various functions that، in turn، reflected the

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Publication Date
Sun Mar 14 2021
Journal Name
Aestimum
The role of fiscal and monetary policy in stimulating Circular Economy in Iraq
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The issue of the Circular Economy is not a new issue to several countries, especially the developed ones. Here in Iraq it is considered newly introduced, despite the few attempts to establish projects that concern recycling most of them were doomed to fail, due to two main reasons: the first one is the financial and administrative corruption widespread in all departments of the country, the second one is the priorities of public spending. It is well known that Iraq was subjected to two major attacks, the ISIS entry attack in 2014 to Iraq. ISIS occupied about a third of Iraqi lands which resulted in a collapse in oil prices, as Iraq depends almost entirely on oil revenues in its budget which is the second attack. This made the Iraqi governme

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