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THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING PERFORMANCE: SUSTAINABLE DEVELOPMENT AS A MEDIATING VARIABLE
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The UN plans to achieve several development objectives by 2030. These objectives address global warming, a major issue. This method aims to improve sustainable accounting performance (AP). In this circumstance, AI is being applied in various fields, notably in economic, social, and environmental (ESE) domains. This research investigates how sustainable development (SD) influences AI methodologies and AP improvement. The research examined a sample of Iraqi banks listed on the Iraq Stock Exchange from 2014 to 2022. AI was measured by ATM and POS prevalence. A three-dimensional approach examined economic, social, and environmental (ESE) sustainability. Meanwhile, the performance of sustainable accounting was measured through the return on assets (ROA) index. The findings of this study revealed a general weakness in the AP of Iraqi banks during the study period. However, it was found that the integration of AI dimensions contributes significantly to achieving SD and enhancing AP. Furthermore, the study demonstrated that SD, in turn, plays a critical role in improving the level of AP. These results highlight the importance of adopting AI-driven technologies within the banking sector to promote sustainability and strengthen accounting outcomes. Additionally, the study emphasizes the need for a deeper focus on SD as a vital intermediary that links technological advancements to improved organizational performance. This research offers valuable insights for both policymakers and financial institutions striving to achieve the United Nations' SD goals by 2030, particularly in regions facing similar challenges to those in Iraq.

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Publication Date
Thu Oct 22 2020
Journal Name
2020 4th International Symposium On Multidisciplinary Studies And Innovative Technologies (ismsit)
Artificial Intelligence in Smart Agriculture: Modified Evolutionary Optimization Approach for Plant Disease Identification
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Publication Date
Mon Jan 01 2024
Journal Name
Explainable Artificial Intelligence In The Digital Sustainability Administration
Harnessing Technological Innovation and Artificial Intelligence in Iraqi Commercial Banks to Achieve Sustainability
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Publication Date
Thu Aug 17 2023
Journal Name
Revista De Gestão Social E Ambiental
Complete Street as a Key for Urban Environment Development
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Purpose: The concept of complete street is one of the modern trends concerned with diversifying means of transportation and reducing the disadvantages of mechanical transportation modes. This paper discusses the role of complete streets can play in developing the urban environment in the Alyarmok District of Baghdad.   Method/design/approach: The linear regression method used to analyze the opinions of 100 respondents surveyed in the study area in order to find the relationship between the urban environment and the complete street elements.   Theoretical framework: The Modern trends in urban planning aim to find alternatives to the policies of traditional transportation planning that focus on vehicular mobi

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
biofuels industry and impact on the development of the agricultural sector in developing countries
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Abstract

       Although the subject of biofuels industry is linked directly to the energy sector, but has links and numerous indirect effects, in particular effects on the environment and agriculture, this study (opportunities and challenges of biofuels industry and impact on the development of the agricultural sector in developing countries) a modest step to identify the industry in detail and identify the types of products and raw materials entering, then define or limit the positive and negative impacts of this industry in General and for specific products In particular, detailed, and then flip all those effects on the agricultural sector in developing countries can benef

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Publication Date
Sun Dec 31 2023
Journal Name
Sports Culture
The impact of skill exercises incorporated into the combined training method in the development of special physical abilities and Endurance performance tolerance for futsal players
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Abstract Physical requirements are an important priority for the development of football gymnastics coaches because the nature of performance is interconnected and interconnected in terms of the player's duties in the match. In the gameplay situations, the player must perform the skill with strength and speed coupled with accuracy and the reactions of the colleague and competitor alike, which represents the normal reality of the football gymnasium Skilled exercises are one of the most suitable technical side exercises as they are built according to the components of the skill requirements of the game and the nature of its performance, which appear on the gro

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Applying the Accounting Islamic Standards on the Cost Efficiency: An applied study in kingdom of Bahrain Islamic banks -Wholesale
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This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the

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Publication Date
Wed Aug 11 2021
Journal Name
مجلة القانون الدستوري والعلوم الادارية
  The role of positive psychological capital in activating sustainable performance standards
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اعداد : أسرار عبد الزهراء علي - علاء الدين - ب. جواد  حسن عودة عبد الله  - جامعة بغداد جامعة بغداد كلية البصرة للعلوم والتكنولوجيا - كلية الإدارة والاقتصاد. كلية الإدارة والاقتصاد المركز الديمقراطي العربي –   مجلة القانون الدستوري والعلوم الإدارية : العدد التاسع شباط – فبراير 2021 المجلد 3 ،

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Publication Date
Thu Nov 02 2023
Journal Name
Journal Of Engineering
Constructing a Sustainable Roller Compacted Concrete Using Waste Demolished Material as Replacement of Cement: A Review
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Roller Compacted Concrete is a type of concrete that is environmentally friendly and more economical than traditional concrete. Roller Compacted Concrete is typically used for heavy-duty and specialist constructions, such as hydraulic structures and pavements, because of its coarse surface. The main difference between RCC and conventional concrete mixtures is that RCC has a more significant proportion of fine aggregates that allow compaction and tight packing. In recent years, it has been estimated that several million tons of waste demolished material (WDM) produced each year are directed to landfills worldwide without being recycled for disposal. This review aimed to study the literature about creating a Roller-Comp

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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
The impact of the US military variable in reality Security in the Arab Gulf region after 2003
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The military presence in the Gulf region after the British withdrawal from it in 1971 was one of the most important pillars of the American strategy to climb the ladder of global leadership, as the geostrategic features that the region enjoyed provided factors of controlling energy sources and global trade routes. The United States of America guarantees Western Europe and Japan the process of access to energy sources and the exclusion of its opponents from the region, especially the Soviet Union, and the growing American military presence in the Gulf after the invasion of Iraq in 2003. On the other hand, the region experiences many contradictions, some of which threaten its security, such as the exacerbation of disputes between its count

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Publication Date
Thu Jun 01 2023
Journal Name
Effect Of Dna Damage Mediating Psychosocial Stress On Aging
Effect of DNA damage mediating psychosocial stress on aging
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Adversity and psychosocial stress are involved in aging through the following pathways. psychological stress enhances the nerve system to secrete endocrine mediators (hormones). Mitochondrial respiration mediates energy production stimulated by binding to these hormones to their receptors. Energy produced by mitochondria accelerates metabolism and, in its turn, leads to increases in reactive oxygen species (ROS) of free radicals. Cellular stress and accumulation of damage can result from an excess of ROS. Accumulation of damage comprises damages in telomeric and nontelomeric DNA, in addition to mitochondrial DNA. Mitochondrial DNA damage plays an important role in increasing the pathway of p53/p21. The expression of the PGC-1α gene is inhi

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