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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 Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
Russian politics and geographical variable fixed in under the geostrategic changes (A study in the geo-political perspective and geopolitics)
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The purpose of this study is to show the constants and variables geography in Russian
policy in light of variables geostrategic witnessed by the world, especially after the collapse
of the Soviet Union and the disintegration to fifteen Republic became the Russian Federation
and the heir to the Soviet Union, Geography particularly important because the impact of its
data in policy making less change ofothers, and explain the political choices cannot achieve
security through its relationship constants geographical (natural or human) paint forms of
economic activity and determine the points they national security. issue is the geographical
this or that country is determined by its policy also specifies the way in which

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The impact of complexity management on dynamic capabilities: a survey at some private colleges
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This research aims to understand complexity management and its impact on the use of the dynamic capabilities of a sample of private colleges.  Private colleges are currently facing many crises, changes, unrest and high competitive pressures.  Which is sometimes difficult or even impossible to predict.  The recruitment of dynamic capabilities is also one of the challenges facing senior management at private colleges to help them survive and survive.  Thus, the problem of research was (there is a clear insufficiency of interest in Complexity Management and trying to employ it in improving the dynamic capabilities of Colleges that have been discussed?). A group of private colleges was selected as a

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
A Proposed Mechanism for Financial Reporting on Sustainable Investment and Its Role in Achieving Value Added - Applied in the Iraqi Midland Refineries Company-
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The research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments.

To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed.

The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic i

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Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of the moral aspect of the administrative accountant In the quality of accounting information
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The importance of the accounting profession in creating data and accounting information for economic resources and their sources and changes therein , through the effectiveness of this information and the degree of suitability and providing accurate and timely manner and in a form that makes it able to rationalize decisions and performance reporting , and there are several elements and behaviors control how the effectiveness of these reports and these behaviors work ethic that govern the work of management accountant when preparing performance reports , which are the ethics of the work of professional control principles and rules of accounting , legal, such as objectivity and reliability , neutrality and timeliness that must be a

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Crossref
Publication Date
Tue Oct 01 2019
Journal Name
Biochemical And Cellular Archives
THE EFFECT OF TWIST EXPRESSION ON THE DEVELOPMENT OF CERVICAL CARCINOMA IN A GROUP OF IRAQI WOMEN INFECTED WITH HPV
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Cervical carcinoma represent the second predominant cancer in female and there is a strong correlation between cervical cancer and the infection with high-risk types of HPV and expression the viral oncogenes. EMT is viewed as a vital advance in carcinoma development and ensuing metastasis. To evaluate correlation between the expression of Twist and HPV16 infection in a group of Iraqi patients with cervical carcinoma. A total of forty paraffin blocks included in this study which were divided into 30 sample of cervical cancer infected with HPV16and 10 sample of normal cervical tissues. The samples were subjected to immunohistochemical technique using Anti-Twist2 polyclonal antibody. The obtained data from this study indicate that majority of

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Scopus
Publication Date
Sun Feb 17 2019
Journal Name
Iraqi Journal Of Physics
Classification of the galaxy Milky Way using variable precision rough sets technique
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Astronomy image is regarded main source of information to discover outer space, therefore to know the basic contain for galaxy (Milky way), it was classified using Variable Precision Rough Sets technique to determine the different region within galaxy according different color in the image. From classified image we can determined the percentage for each class and then what is the percentage mean. In this technique a good classified image result and faster time required to done the classification process.

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Crossref
Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the impact of corporate governance mechanisms on social responsibility reports for a sample of Iraqi companies listed on the Iraq Stock Exchange
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The study aims to indicate the role of the mechanisms and principles of corporate governance in the activation of social responsibility reports, and increase disclosure, to achieve sustainability, legitimacy, and integrity of the business. Through the presentation of the conceptual framework for corporate governance and social responsibility, identify the key dimensions of social responsibility and the statement of the relationship between the mechanisms of governance and social responsibility reports in accordance with these dimensions. To prove the hypothesis research has selected a sample of listed companies in the Iraqi market for securities,

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The Infertility problems HS Effects on human development
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  • The problem of infertility considers one of the chronic problem a which faced the
    individual & families equally . This problem causes a negative effects in psychological ,
    social and development fields. The infertility contributes in weakening the human
    development, when the human development has become as a centre point which centered
    about individual preparing , rehabilitation, training and knowledge toreach to the required
    excellence.
    We think that , the infertility destroys the socially development; therefore the socially and
    scientific institutions are working hard to find successful solution to resolve the problem
    infertility through sophisticated and scientific methods. This problem
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Publication Date
Wed May 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
Effect of sustainable palm fiber on high strength concrete properties
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Abstract<p>Date palm fiber is one of the common wastes available in the M. E. countries essentially Iraq. The aim of search to investigate the performance and effects of fiber date palm on the mechanical properties of high strength concrete, this fiber was used in three ratio 2, 4 and 6 % by vol. of concrete at ages of (7, 28, 90) days. Results demonstrated improvement in the compressive strength increased 19.2 %, 23.6%, 24.9 % for 2%, 4%, 6% of fiber respectively at age 28 days. Flexural strength increases 47.6%, 66.2%, 93.8% form (2,4,6) % of fiber respectively at age 28 days. Density increase about 0.41%, 0, 61 % 0.69 % for (2,4,6) % of fiber respectively at age 28. Absorption water decrease </p> ... Show More
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Crossref (6)
Crossref
Publication Date
Thu Jan 30 2025
Journal Name
Iraqi Journal Of Agricultural Sciences
ASSESSMENT OF SUSTAINABLE EFFICIENCY ON POTATO FARMS AT BAGHDAD GOVERNORATE
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This study aimed to evaluate the sustainable efficiency and calculate the sustainable value, opportunity cost and revenue to cost of potato production farms in Baghdad Governorate. Data were collected from a random sample of 102 spring potato producers in Baghdad governorate for the year 2022, the value-added function was estimated using three levels: economic (seeds and space), and social (education level), while environmental represented by (residual and volatile of nitrogen). Effective resources were calculated to extract the sustainability value- SV appeared on an average of 18023.15 thousand Iraqi dinars. Positive relationship with residual nitrogen and productivity, and Inverse relationship to the amount of volatile nitrogen.

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