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Journal of Accounting and Financial Studies ( JAFS ) Post Graduate Institute for Accounting and Financial Studies – University of Baghdad
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ISSN: 1818-9431
eISSN: 2617-9849
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No. of publications: 987
No. of views: 10832
No. of Crossref citations: 31
Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Use lean performance measures to achieve customer satisfaction
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The use of performance measures modern and sophisticated one of the most important factors that help organization management in achieving customer satisfaction which today is the premise of The scales cell performance and value stream performance measures that will help organization management elimination of waste in all its forms, by allowing the organization opportunities and strengths to help them in achieving their goals. as well as achieving market share and growth in sales and increase cash inflows Where research deals with the concept of lean performance and managerial and its measurement and the evolution of these measure, and the ability of these organizations to achieve customer satisfaction through the application of these mod

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Crossref
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of higher Education Institutes in restricting Administrative and Financial Corruption: An Analytic Reading
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Corruption, in all its categories and forms, is regarded as the nowadays virus which has greatly spread in most institutes and society, a matter that cause a great waste of resources.

      According to the reports of international transparency Institute, Iraq is regarded as one of the greatest countries in corruption.

      Regardless of the reasons and forms of corruption, the retreat in work – values and ethics are the main reasons behind that.

      Being the main source of providing qualified staff "educators" for the working market, the high education institutes face great challenges in standing against corruption inside and outside

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الرقابة الداخلية وتأثيرها في مخاطر التأمين: بحث تطبيقي في شركة التأمين الوطنية
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Individuals resort to insurance against certain risks, in order to ward off the danger in the event of their occurrence and therefore a sense of security, so they are shifting the burden of risk that they may be subjected in their persons or their property to others by contracting with an insurance company to perform this service. To achieve this it is necessary to pay the premiums and certain amounts to the insurance company, and you are investing for their development to the ability to pay them compensation for the insured in the event of a hazard insured against. Therefore, subject to the insurance business to the supervision and control of the state, albeit to varying degrees from country to country, so as to ensure the achievement o

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of green accounting information systems in the oil sector and its impact on reporting on sustainability - an applied study
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Abstract

                  The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Audit of accounting disclosure for potential liabilities and contingent obligations In light of the Corona pandemic and its reflection on the auditor's opinion: Applied research in the National Insurance Company
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Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
العوامل المؤثرة في انخفاض الطلب على الوثائق الفردية للتأمين على الحياة: بحث استطلاعي في شركة التأمين العراقية العامة
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             Seen in Iraq that the volume of insurance activity in the case of a clear deterioration and a sharp decline in demand for life insurance, because of reluctance by senior members of the Iraqi society on the demand for life insurance. The study was descriptive approach in identifying and addressing variables, namely the (perception of risk need of the individual trends in personal income of the individual insurance awareness of the individual customs and traditions of communal religious belief of the individual age and sex of the individual methods promotional company competitive alternatives to the insurance service life inflation rate service life insurance) indepen

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of The Mental image Building Dimensions for The Company to Aattract Attention of Iraqi Consumers for local Products: Exploratory Study
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The survey showed sample opinions of officials in the general company for vegetable oils industry, and the statement of the order of the effect of these dimensions depending on the degree of importance, the questionnaire was used as a key tool in collecting data and information of the sample consisted of 30 officials, arithmetic mean, standard deviation, percentages, Spearman correlation coefficient and the global statistical analysis as a statistical methods that based on statistical program (SPSS), The researcher came to several conclusions, most important that there is high agreement by the respondents of the importance of the dimensions of building a mental picture of the company and to attract the consumer's attention, Also research

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Crossref
Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of factors affecting the desire of the customer and their impact on the market share in a competitive market National Insurance Company
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The research aims to identify the factors affecting the customer and their impact desire for market share in a competitive market National Insurance Company, where he was after the tremendous developments that have taken place in the insurance sector, crowded markets, private companies and the intensified competition among those companies on one side and public sector companies, including national insurance company on the other hand, increased attention and study in a big way the customer and the factors influencing the desire. As the national insurance company ascertains its targets once the sale of insurance documents only, but by knowing the tendencies and aspirations of current and prospective customers a way that helps to strengthen

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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Security and confidentiality of information and its impact on the competitive performance of insurance companies: A prospective study for the Iraq insurance company and ALhamraa Insurance company (private)
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The security of information represent the available  protection of  information and its component and guaranty the its safety and confidentiality. The absent or lack or stop of security of information and without maximum benefit may lead to lose confidence and make it burden on the company. So we must protect the company and information from the damages which may lead to the frailer of performance and loses of the company and its workers. So the security of information considered one of the potential  and controlling basis to protect individuals and companies from the damages. To insure the security  and confidentiality of information there are delicate,  proper and trusted ways, like FIRE WALL, PASS WORD, SYPHAR

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Attitudes of banking leaders towards practicing strategic foresight and its relationship to organizational brilliance: Applied research in a number of Iraqi private commercial banks
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Abstract:

               The aim of the research is to evaluate the practice of banking departments for strategic foresight represented by its dimensions (environmental scanning, future vision, scenarios, reconfiguration) and its relationship to the organizational brilliance represented by dimensions (brilliance of leadership, brilliance of service and innovation, brilliance of knowledge, brilliance of employees), as the research was applied in A number of private Iraqi commercial banks represented by (Baghdad, Iraqi Investment, Iraqi Middle East Investment, Commercial Gulf, Ashur International Investment, Al Mansour Investment, Via Iraq Invest

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Job satisfaction and its relation to the effectiveness of performance: Applied research on a sample of employees in the Federal board of supreme Audit
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The research aimed to study the job satisfaction of the staff of the Federal board of supreme Audit and its relation to the effectiveness of their performance, The questionnaire was adopted as a main tool in the collection of data and information from a random sample of (54) employees of the Federal board of supreme Audit. In light of this, the data were collected and analyzed and the hypotheses were tested using the statistical program (SPSS).

The researchers reached a number of conclusions, the most important of which were: (1) the respondents' response to the variables of job satisfaction and the effectiveness of the performance were medium; (2) there was a significant relationship between job satisfaction and performance effe

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Publication Date
Tue Nov 29 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposed form for the Combined Assurance report and its impact In achieving sustainable development in the Iraqi economic units
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Despite the importance of sustainable development and its dimensions in developing performance and supporting competitive advantage in economic units, there is a gap and lack of coordination between Combined Assurance  providers (management, internal audit, external audit) to report on sustainable development, and the research aims to propose a model for the Combined Assurance report to achieve development sustainable development in the Iraqi economic units, especially the Baghdad Municipality, enables assurance providers to coordinate efforts that lead to the achievement of Combined Assurance, The research found the proposed model for the Combined Assurance report in achieving sustainable development in the Iraqi economic units, es

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposal to impose a tax on the profits of securities trading to increase tax revenues: Applied research in the General Commission of Taxes
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Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of the performance of the stock market in light of inflation : empirical research in the Iraqi Stock Exchange
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Abstract:

                The aim of this research to try to determine the type of expected relationship between inflation as the explanatory variable and market performance as a dependent variable, for that used data issued and published by the Central Bank of Iraq and the Iraqi Stock Exchange for a sample consisting of (159) observations using the intentional or intentional sampling method for the period extending between the months (January 2010 to March 2023), in the light of each of the Consumer Price Index (CPI), the Iraqi Stock Exchange Index, the number of traded shares and the number of market capital shares to ex

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The importance of localizing salaries and its impact on the competitive advantage of the banking sector
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Abstract:

           The aim of the research is to demonstrate the impact of the salary localization service in enhancing banking competitive advantage. In order to achieve this goal, salary localization was chosen as an independent variable and its impact was studied on the dependent variable, which is the competitive advantage. The research problem lies in the fluctuation of the salary localization service from one bank to another and the impact of this on the competitive advantage.  The study sample included five private Iraqi banks, namely (the National Bank of Iraq, the International Development Bank, Assyria International Bank, Al Khaleej Commercial Ban

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Publication Date
Mon Jul 04 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The possibility of adopting strategic management accounting techniques to increase competitiveness Iraqi economic units in light of the variables of the contemporary business environment.
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The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental change

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of Cost Reduction and Price Policy in Earning Customer Satisfaction: Study in Public Company liquid Battery Industry
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That any industrial company that must think about marketing mechanisms and who are the beneficiaries and the pursuit of gain customer satisfaction with access to competitive advantages. Most industrialized our companies from a variety of problems experienced both in the field of production, marketing, or keep up with new developments or commitment to quality standards, which caused the reluctance of customers to buy local products for various reasons, and especially in light of unplanned economic policy and exposure to market to imported products flooding the market with various goods and services that do not can the domestic industry rival, which has competitive advantages and meet business requirements, but others arrived to stop or as

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Crossref
Publication Date
Thu Jan 24 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of service quality on University services Demand: Applied research at private Dijlah University
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One of the most important problems that would continuously face the Higher  education  organizations is how to  improve the service level  presented by them, and how this can lead to increase demand for services of this organizations.As this issue has exhausted many organizations pushed some of them to withdraw from the market Because of weaknesses in their services. Here lies the importance of this matter to be given more attention in order to maintain the organization competitive position. According to that, The selection of the research title (The Impact of Quality on the Level of the University Service Request) which seeks to measure the impact of service quality on the level of demand, At a time when  world&

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Crossref (1)
Crossref
Publication Date
Tue Feb 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of Islamic banks to attract savings to funding banking activities in Iraq For period (2008-2012)
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Islamic banks are a financial institution that is interested in attracting financial savings from financial entities and directing them towards those with financial deficits, both for consumption purposes or for investment purposes. It provides banking services provided by commercial banks and other services But based on the principles and principles of Islamic law, and because of its recent emergence in Iraq, its ability to attract savings is not like non-Islamic commercial banks, which puts them in the option of using their capital to achieve its objective of banking. The research started from the premise that "Islamic banks in Iraq during the period (2008-2012) rely on their capital to perform their activities more than they rely on d

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Crossref (1)
Crossref
Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The level of Trends banking leaders towards organizational confidence and its and reflection on the dimensions of the strategic position: An applied research in Egypt in Al-mansour Investment and the Business Bay
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The aim of this research is to show the level of banking leadership trends in the importance of  organizational  confidence and its reflection in the dimensions of the strategic position the research was applied in a bank (Al- Mansour Investment, Business Bay), and the Questionnaire Was adopted as a tool to collect data and information from the number of the sample (15) who are in allocation (Department Manager, Department Manager Department Manager, Division Officer, Unit Officer) and he used the statistical program (spss) to calculate (standard deviation, arithmetic mean, percentages, regression, analysis,F-test coefficient of determination R2, Coefficieent, square Kay and the research reached a number of conclusions, the mos

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adoption of ISSAI 5600 (Peer Review) by SAIs and its Impact on its Performance
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    تعد مراجعة النظير واحدة من الأســاليب الحديثة فــي مجال الرقابة والتدقيق ونشــأة كأداة لقياس مــدى فاعليــة الرقابــة علــى الجــودة هو لبنة أساسية في إدارة الجودة الشاملة ووسيلة لتحســين أدوات الرقابــة المعمول بها، وللتحقق من مدى الانسجام بين المعايير الدولية للأجهزة العليا للرقابة المالية والمحاسبة والاجراءات المعمول بها من قبل الاجهزة العليا للرقابة وعليه فأن مراجعة النظير أداة تستخدم ف

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Publication Date
Sun Jun 30 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقويم أداء المصارف المتخصصة بإستخدام مؤشرات الأداء الرئيسية (KPI) ودوره في تحقيق أهدافها (بحث تطبيقي)
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المستخلص:

           هدف البحث إلى التعريف بعملية تقويم الأداء وأهميتها وأهدافها والوقوف على الخطوات اللازمة لتحقيقها، كذلك التعريف بمؤشرات الأداء الرئيسية (KPI) وبيان أهميتها والوقوف على أبرز المعوقات التي تحول دون تطبيق هذه المؤشرات والتعريف بالمصارف المتخصصة وبيان أهدافها في تعزيز التنمية الإقتصادية والصناعية، إضافةً إلى بيان أثر عملية تقويم الأداء بتوظيف مؤشرات ال

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Publication Date
Sun Jun 30 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور سلسلة القيمة المستدامة في تخفيض تكاليف الانتاج في الوحدة الاقتصادية
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المستخلص:

       يهدف البحث إلى بيان المرتكزات المعرفية لسلسلة القيمة المستدامة ودورها في تخفيض تكاليف الأنتاج داخل الوحدة الاقتصادية.  ولقد اعتمد الباحثان لتطبيق تقنية سلسلة القيمة المستدامة على مراحل انتاج السخان الكهربائي سعة 120 لتر عينة البحث داخل الشركة الوطنية للصناعات الهندسية  لسنة (2022) على  المنهج  الاستقرائي والاستنباطي وتوصل الباحثان الى العديد من

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Publication Date
Sun Jun 30 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور التدقيق الداخلي في الايفاء بمتطلبات معيار الابلاغ المالي الدولي IFRS17 لشركات النأمين – الواقع والتحديات
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المستخلص:

         يهدف البحث الى التعرف على الجوانب المعرفية لمتغيرات البحث والتحقق من تأثير تطبيق متطلبات معيار الابلاغ المالي الدولي IFRS17 على الاجراءات الحالية للتدقيق الداخلي، وقد تم دراسة هذه المتغيرات في شركات التأمين المدرجة في سوق العراق للأوراق المالية، وشملت العينة (5) شركات، حيث تم تنظيم قائمة فحص للوقوف على واقع حال إجراءات التدقيق الداخلي وأهم التحديات التي ستوا

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Publication Date
Sun Jun 30 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تأثير نموذج Shingo للتميز التشغيلي في براعة الجودة : بحث ميداني في الملاعب الاستراتيجية العراقية
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المستخلص:

         يهدف البحث لاختبار تأثير التميز التشغيلي في براعة الجودة في الملاعب الاستراتيجية العراقية . وتتلخص مشكلة البحث الرئيسة في التساؤل التالي : "هل تمكنت الملاعب الاستراتيجية المبحوثة من توظيف ابعاد  Shingo للتميز التشغيلي لتحقيق براعة الجودة ؟ تم استخدام المسح الميداني الشامل لجمع البيانات ، ونظرا لاهمية القطاع ال

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Publication Date
Sun Jun 30 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
THE ECONOMIC REVENUE OF ADOPTING THE INTEGRATED PEST MANAGEMENT PROGRAM FOR PALM TREES IN IRAQ : KARBALA GOVERNORATE: AS A CASE STUDY
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Abstract:

           The research aimed to calculate the economic return of adopting the integrated pest management – IPM program for pests that affect palm trees from the economic perspective, by measuring the impact of its application on some economic variables (total costs, average production, and net profit) per donum which is a quarter of a hectare. The results showed that the application of IPM positively impacts the average production, as it reached the levels of application (low, medium, and high) of about (1647, 2161.3, and 1798.5) dinars/ donum respectively. As well as the positive impact in reducing costs, the results showed that the costs for the sam

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Publication Date
Sun Jun 30 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تأثير خصائص مجلس الادارة في الابلاغ المتكامل وانعكاسه على قيمة الوحدات الاقتصادية العراقية
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المستخلص:

          يهدف البحث الى بيان تأثير خصائص مجلس الادارة في الابلاغ المتكامل وانعكاسه على قيمة الوحدات الاقتصادية العراقية. ولتحقيق هذا الهدف اعتمد البحث على المنهج الاستنباطي فيما يتعلق بالجانب النظري للبحث ، وذلك من خلال الاعتماد على الكتب والرسائل والأطاريح الجامعية والبحوث العربية والأجنبية والمواقع الاخرى ذات الصلة بموضوع البحث. اما في الجانب العمل

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the Observing Internal System in the General State of Taxes and its Role in Increasing the Taxes Revenue
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The internal observing system is considered a cornerstone for the high management in all the systems. It aims at defending the things for waste and increasing efficient and application the rules and regulations and constrictions. To easier for the high management activity in the internal observing system which in presented and practiced and to what extent can depend on it. Thus it goes to evaluate the internal observing system periodically to check the weak points in that system so as the find out the mistake, in the construction of the system or mistake, by indication of the workers. The importance of this study is represented in the need of increasing the coactivity in the internal observing system so as to be in touch with the new tre

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Crossref
Publication Date
Sat Aug 31 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تأثير رأس المال الفكري في ادارة الازمات : دراسة استطلاعية لا راء عينة من العاملين في الشركة العامة لصناعة الاسمدة الجنوبية
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            يهدف البحث الى التعرف على دور رأس المال الفكري من خلال ابعاده ( رأس المال البشري ، رأس المال الهيكلي، رأس مال العلاقات )  في ادارة الازمات في الاقتصاد العراقي ، تم اجراء البحث في الشركة العامة لصناعة الاسمدة الجنوبية في محافظة البصرة . باعتماد المنهج الوصفي التحليلي بعينة عشوائية بسيطة تألفت من 346 عامل من مختلف المراكز الوظيفية والتخصصات العلمية . بالاعتماد على

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Publication Date
Sat Aug 31 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
انماط القيادة النسوية وأثرها في تخفيض ضغوط العمل: دراسة استطلاعية تحليلية لآراء عينة من القيادات النسوية في معاهد وكليات جامعة الفرات الاوسط التقنية
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تهدف الدراسة إلى معرفة العلاقة بين أنماط القيادة النسوية وتقليل ضغوط العمل في البيئات التعليمية. مع تزايد إدراك المنظمات لأهمية بيئة العمل الصحية، أصبح فهم دور القيادة، وخاصة دور القيادات النسوية، أمرًا بالغ الأهمية. تستخدم الدراسة الحالية منهجية الدراسة الاستطلاعية التحليلية لاستكشاف كيف تساهم مبادرات القيادة النسوية داخل المنظمات في التخفيف من الآثار السلبية لضغوط العمل ولتحقيق اهداف الدراسة قام الب

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