World Economics and Finance Bulletin

THE ROLE OF E-MARKETING IN IMPROVING EDUCATION INSTITUTIONS IN A DEVELOPING COUNTRY

Haroon H. Kamil — Tue, 06 May 2025 00:00:00 +0000

To accomplish these goals, this study used a descriptive technique (Quantitative research methodology) to ascertain the status of educational institutions in Iraq and Baghdad and the potential contribution of e-marketing to their improvement. Information was gathered from the institutes' producers and clients at the same time, as well as from a sample of 400 respondents who completed a survey Because these institutions lack essential elements of the emarketing mix, websites and their disinterest in the most crucial and primary ranking factor, educational institutions in Iraq and Baghdad have struggled to flourish. Increase the awareness of workers in educational institutes about the role of good marketing of educational services electronically and Work to reduce the gap in the capabilities of applying electronic marketing in educational institutes compared to private ones and encourage the application of electronic marketing in both private and public education, as well as aiding educational institutions that promote education services electronically and introducing the community to the importance of applying electronic marketing and the advantages that can be achieved through the application process and the necessity of conducting intensive and advanced studies in this field related to developing educational services through marketing them electronically. and Focusing light on the modern mechanisms used in marketing educational services and knowing what is new in this field Strengthening the capabilities of public educational institutes and reducing the gap between them and private educational institutes Keeping abreast of developments and preparing more studies on this topic. The opinions of the respondents are the primary emphasis of the article, with particular attention paid to characteristics of websites such as design, clarity, and high-quality content. The article also looks at particular e-marketing tools including live chat, email newsletters, blogs, microsites, online publications, eBooks, and mobile applications, in addition to particular website features like design, clarity, and social elements. Recent studies show that educational institutions are shifting more and more of their marketing operations online, making effective use of online resources as a key component of their marketing strategies. These activities range from raising awareness to developing a top-notch virtual education system. The Internet must be used as a component of an integrated marketing communications strategy to be most effective. and the date range for this study is from May 2023 to December 2023. and study limits and implications to obtain comprehensive insights, the authors advise that additional study be done to evaluate the hypotheses in longitudinal research design. and Practical ramifications educational institutes in poor nations have been shown to give their strategic objectives less thought. goals Understanding how e-marketing affects organizational performance, as well as how e-marketing affects educational institute's marketing performance, examining research on educational institutes, and determining how emarketing and organizational performance are related to each other.

THE ROLE OF INTERNAL CONTROL TECHNIQUES IN SUSTAINABLE DEVELOPMENT FOR IMPROVING ACCOUNTING DISCLOSURE

Hayder Basim Kareem — Tue, 15 Apr 2025 00:00:00 +0000

This research pursuits to have a look at the effect of applying current internal control techniques in assisting the targets of sustainable development and enhancing the level of accounting disclosure in monetary institutions. With the speedy development of work environments and the increasing needs for transparency and accountability, internal manage has become a strategic tool that not handiest contributes to asset safety and achieving operational efficiency however additionally ensures the supply of correct and dependable accounting facts that aids in making rational and sustainable selections. The studies first addresses the theoretical framework of both inner manage and sustainable development standards, with a focal point on their interactive courting. It then critiques more than a few modern-day organizational strategies, which include the use of automated accounting facts systems, hazard analysis gear, and continuous evaluation methods, highlighting how these tools make contributions to improving the excellent of accounting records

METHODOLOGICAL ISSUES OF ORGANIZING ACCOUNTING OF BIOLOGICAL ASSETS

Menglikulov Bakhtiyor Yusupovich, Yusupova Mahfuza Bakhtiyar kizi — Mon, 05 May 2025 00:00:00 +0000

The article examines methodological issues of organizing the accounting of biological assets. The scientific research of foreign and domestic economists dealing with the issues of accounting of biological assets is studied. Accounts aimed at improving the organization of synthetic and analytical accounting of biological assets are proposed. A sample of primary accounting documentation is developed to improve primary accounting.

SOME ASPECTS OF ORGANIZING COST ACCOUNTS IN FRUIT AND VEGETABLE FARMS

Tursunkulova Gulchiroy Burkhonovna — Thu, 15 May 2025 00:00:00 +0000

The article examines some aspects of cost accounting in fruit and vegetable farms. The approaches and opinions of economists and experts regarding the concept of costs are studied, conclusions and proposals are developed

IMPACT OF APPLYING INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON THE LEVEL OF ACCOUNTING CONSERVATISM AND THE COST OF EQUITY: AN APPLIED STUDY ON A SAMPLE OF COMPANIES IN THE IRAQ STOCK EXCHANGE

May Zuhair Younis, Bassam Khudhur Yousif — Mon, 05 May 2025 00:00:00 +0000

This research aims to study and analyze the impact of adopting International Financial Reporting Standards (IFRS). On both the level of accounting conservatism and the cost of equity of companies listed on the Iraq Stock Exchange The study relied on analyzing the financial data of a sample of Iraqi companies during a specific period of time before and after the implementation of IFRS , using the quantitative approach to accurately and objectively measure changes in both the level of accounting conservatism and the cost of equity . that adopting IFRS contributed to reducing the level of accounting conservatism due to the transparency and objectivity of these standards in presenting financial information. The results also showed an inverse relationship between the application of IFRS and the cost of equity, as the adoption of international standards helped improve the quality of financial disclosure, which reduced uncertainty among investors, and consequently led to a reduction in the cost of equity . The study recommends raising awareness among Iraqi companies about the importance of properly implementing IFRS standards , along with developing the regulatory and accounting environment in line with international requirements. This will enhance investor confidence and create a more attractive investment climate in the Iraqi financial market

THE ROLE OF ENTREPRENEURSHIP IN PROMOTING SUSTAINABLE DEVELOPMENT: SELECTED EXPERIENCES WITH SPECIAL REFERENCE TO IRAQ FOR THE PERIOD 2004-2020

Assist. Prof. Dr. Shaymaa Rasheed Mohaisen — Wed, 14 May 2025 00:00:00 +0000

Entrepreneurship is one of the most important contemporary topics due to its interconnected relationship with economic growth and sustainable development, especially in the projects of the organization, economic unity, and the adoption of small and medium enterprises. All international experiences confirm the growing positive impact of this field, especially in the local economic environments of most countries. These countries have mobilized their policies for an integrated system of entrepreneurship projects to contribute effectively within the general macroeconomic system of countries, by employing their potential to achieve tangible and effective tools, including reducing production costs, maximizing value-added returns, and preparing youth cadres and skilled workers to solve the country's problems of poverty, unemployment, and economic stagnation, and to stimulate economic production activity and the local market. The Iraqi economy needs entrepreneurship projects with the aim of formulating a comprehensive evaluation vision of the status of entrepreneurial projects and the extent of their impact on the structure of the Iraqi economy and achieving sustainable development.

THE ROLE OF THROUGHPUT ACCOUNTING TECHNIQUE IN COST MANAGEMENT-AN APPLIED STUDY IN AL-NARJIS PIPE MANUFACTURING COMPANY

Jaber Hussein Ali Al-Mansori, Batool Abd A. D. Al-Mansori — Thu, 08 May 2025 00:00:00 +0000

In light of the transformations witnessed in the contemporary business environment, cost accounting systems must adapt to ongoing changes in order to manage scarce resources, address bottlenecks, and overcome production constraints. Throughput Accounting (TA) is one of the modern approaches based on the Theory of Constraints (TOC) as a foundation for developing and improving cost accounting systems. This study derives its importance from TA’s ability to address the negative effects of resource misutilization, especially under constrained operations, which often leads to lower output quality and productivity. Many companies, especially in Iraq, seek to overcome the constraints impeding production continuity and process flow. By adopting TA, these companies aim to improve operational performance, reduce costs, and enhance productivity Moreover, this approach provides practical solutions to bottlenecks that limit the efficiency and effectiveness of operational processes, enabling organizations to remain competitive in a rapidly changing market. The objective of this study is to highlight the role of Throughput Accounting as a tool for developing cost accounting systems in the modern manufacturing environment, to manage costs more efficiently. The findings indicate that the information provided by TA plays a significant role in measuring and managing costs. It also supports planning and control processes by maximizing throughput and reducing inventory levels.

THE EFFECT OF JOB SATISFACTION ON ORGANIZATIONAL COMMITMENT-AN ANALYTICAL STUDY - THE MUNICIPALITY OF BAGHDAD AS A MODEL

Wafaa Salem Abd Alhassan, Husam Jasim Mohammed — Tue, 13 May 2025 00:00:00 +0000

This study seeks to examine the effect of the correlation between job satisfaction and organisational commitment among employees in the Municipality of Baghdad, specifically within the Second Sadr Municipality Department. The study investigates the influence of job satisfaction, determined by elements such as working conditions, remuneration, interpersonal interactions with colleagues and management, and prospects for professional progress, on the enhancement of organisational commitment among municipal employees. The study employed a quantitative methodology utilising questionnaires administered to a random sample of employees from the Second Sadr Municipality. The data were examined with statistical techniques to determine the correlation between work satisfaction and organisational commitment. The research findings indicate a robust correlation between job satisfaction and organisational commitment in the second municipality of Sadr, revealing that employees who experience heightened satisfaction with their work environment and job conditions exhibit increased commitment to the institution. Job satisfaction substantially influences emotional commitment, as employees have a sense of connection and loyalty to the organisation when they are content with their work conditions. Content to remain in the profession due to the advantages and remuneration they obtain. Research has demonstrated a strong correlation between job happiness and organisational commitment; thus, enhancing job satisfaction may be pivotal for augmenting organisational commitment and attaining institutional success in the Second Sadr Municipality. The primary recommendations of this research are to augment job satisfaction among employees of the Second Sadr Municipality by enhancing the work environment, offering suitable incentives, focussing on employee skill development, and fostering improved relations between staff and management. This fosters heightened organisational commitment and bolsters employment stability within the municipality

KNOWLEDGE ECONOMY AND THE TRANSFORMATION OF EDUCATIONAL SYSTEMS: STRATEGIES FOR BUILDING HUMAN CAPITAL IN THE DIGITAL AGE-A FIELD STUDY AT THE COLLEGE OF ADMINISTRATION AND ECONOMIC

Naeem Hameed Mahoud — Wed, 14 May 2025 00:00:00 +0000

This study aims to explore the relationship between the knowledge economy and the transformation of educational systems by analyzing strategies for building human capital within the university environment. This inquiry is conducted in the context of the rapid digital transformations characterizing the modern era. The College of Administration and Economics at the University of Thi-Qar was selected as the field of study due to its role as an educational setting striving to integrate into the digital education system and to harness digital tools in developing human competencies

MEASURING GOVERNANCE IN FINANCIAL REPORTS AND ITS REFLECTION ON SUSTAINABILITY ACCOUNTING-A STUDY ON A SAMPLE OF ECONOMIC UNITS LISTED IN THE IRAQ STOCK EXCHANGE

Mithal Kreem Kadhim Al-Zubady, Bouri Abdelfettah — Fri, 09 May 2025 00:00:00 +0000

This study aims to identify the level of sustainability accounting within the framework of governance measurement and the prevailing financial reports of commercial banks listed in the Iraq Stock Exchange. This is done by analyzing the financial reports of a sample of banks listed in the Iraq Stock Exchange to measure their level of governance compliance in their financial reports and its reflection in those reports. In addition, the study analyzes the opinions of stakeholders and beneficiaries of the reports of these commercial banks and examines data collected through a questionnaire prepared for this purpose and validated by a group of specialists. This is to understand the measurement of governance and financial reports and their relationship with sustainability accounting within the accounting system of banks, as well as to identify the effect of governance and disclosure on sustainability accounting. Ultimately, this impacts the financial reports and the information contained therein, which may be used in decision-making by beneficiaries based on information that may not accurately represent economic activities. Moreover, the competition among these banks to increase their market shares reflects their banking and investment activity, which affects the measurement of their financial reports. The influence of governance on the process of sustainable measurement is also evident through other factors, which may direct the type of decision made based on an environment oriented within a business framework

EVALUATING THE MERGER PROCESS OF PUBLIC COMPANIES IN IRAQ ACCORDING TO INTERNATIONAL ACCOUNTING STANDARDS-AN APPLIED STUDY OF THE GENERAL COMPANY FOR TEXTILE AND LEATHER INDUSTRIES

Hazem Ali Muttair, Suhair Kadhim Fadhil — Wed, 14 May 2025 00:00:00 +0000

As a result of the continuous development of economic life and the emergence of diverse commercial companies, economic concentration has become a contemporary feature. Mergers have become one of the most important means of achieving this concentration, with the goal of achieving greater profits and broader competition. The study aimed, through studying the reality of evaluating the process of merging public companies in Iraq in the Iraqi environment, to identify the most important difficulties that accompanied the process of merging public companies, and to clarify the principles that must be followed when merging, which are consistent with the legal legislation of the local environment, with a statement of the impact of the merger when preparing financial statements in accordance with international accounting standards. The study was conducted on a sample of public companies that have a significant impact on the Iraqi economy and apply the unified accounting system. These companies exist in an economic environment characterized by constant dynamics and fluctuations, and purchasing power therefore changes with these conditions. The study concluded that adapting the International Financial Reporting Standard (IFRS 3) to assess the merger process of public companies in Iraq helps provide results closer to accuracy and reality when preparing financial statements. Mergers of companies are considered one of the main financial solutions for struggling companies.

THE IMPACT OF USING JOINT EXTERNAL AUDITING ON THE QUALITY OF FINANCIAL REPORTS IN BANKS LISTED ON THE IRAQ STOCK EXCHANGE

Ahmed Saad Sultan Alsadoan, Prof. Dr. Aida Abdel Kamoun Al-Mowali — Mon, 12 May 2025 00:00:00 +0000

In recent years, the global economy has faced several instances of managerial failure and organizational performance collapses, leading to significant financial crises. Investors were affected by the loss of their investments, and many employees lost their jobs. Financial scandals recurred, along with the collapse of major companies in Europe, which also led to the downfall of large auditing firms due to a lack of transparency. In an effort to restore confidence in the accounting and auditing profession, stakeholders have initiated efforts to enhance trust in this field, and the idea of joint auditing was proposed to address issues arising from financial crises and collapses. The research concluded that the researcher was able to prove the research hypothesis, finding a correlation and impact between joint external auditing and the quality of financial reports for the research sample. The distribution of work between the two firms enhances the independence of the auditors, making it difficult for the client to exert pressure on both firms simultaneously while adhering to governance principles and their implementation, which positively reflects on the quality of financial reports.

THE ROLE OF VALUE ANALYSIS TECHNOLOGY IN REDUCING PRODUCT COSTS-AN APPLIED STUDY AT THE DIWANIYAH TIRE FACTORY

Baqer abdulrahman ali alzameli , Anmar rasool shaieth — Sat, 10 May 2025 00:00:00 +0000

This research aims to apply value analysis technology to a public rubber industry company, the Diwaniyah Tire Factory, as it is considered one of the most important strategic cost management techniques in the field of cost accounting and management accounting. To achieve the research objectives, the researcher relied on data from the Diwaniyah Tire Factory through personal interviews with factory employees to apply value analysis technology. The research concluded that eliminating waste and loss in all production processes, as well as processes that do not add value, is essential for reducing product costs. The research concluded with the consideration of transitioning to modern systems and technologies due to the diversity of customer needs and desires and the changing benefits and forms of products

EXPANDING ACCESS TO FINANCIAL SERVICES IN RURAL AREAS OF IRAQ: TOWARDS COMPREHENSIVE FINANCIAL INCLUSION

Asst. Prof. Ali Abdulkadhim Dadoosh — Fri, 16 May 2025 00:00:00 +0000

The study aims to shed light on the (positive and negative) impacts of financial inclusion in Iraq, particularly in rural areas. It examines key indicators of financial inclusion, namely outreach and usage indicators, which measure the volume of loans and deposits relative to GDP. Additionally, it studies the density and spread of bank branches, ATMs, and electronic payment services (POS) (POC). Despite some developments and a relative improvement in the financial inclusion rate, which exceeded 40% by the end of 2024, the overall data remains significantly weak compared to neighboring and regional countries. The study concludes that expanding access to financial services in rural areas of Iraq is a top priority for both the government and the private sector. This requires joint cooperation among all stakeholders, which contributes to enhancing economic and social growth in those areas. Consequently, the study proposes general and specific strategies to address the challenges of weak financial inclusion in the country. The most important of these include revitalizing infrastructure, increasing community awareness, and providing and diversifying financial services, in addition to the necessity of promoting financial inclusion in rural areas of Iraq due to its significant importance in boosting economic growth in the country and thus achieving comprehensive financial inclusion in Iraq