Abstract The current study aims to determine the extent of using ambidextrous leadership in its dimensions: open leadership behaviors, closed leadership behaviors, and flexibility of switching in enhancing organizational ambidexterity in its dimensions: exploratory ambidexterity, investment ambidexterity, and structural ambidexterity, to identify the correlations and influence between the variables in the General Ports Company Iraq. […]

Abstract The research aims to demonstrate the effect of intellectual capital disclosure on firm value using Tobin’s Q scale and demonstrate the mechanism for calculating the level of intellectual capital disclosure using mathematical models. In order to achieve the research objectives and test its hypotheses, the industrial and banking sectors were chosen as the research […]

Abstract The current research seeks to test the role of enlightened leadership as an independent variable with its dimensions represented by (role model, developer, servant, changer, visionary, communicator) in managing organizational change as a dependent variable through its dimensions represented by (change in organizational structure, change in culture, change in Technology, change in tasks). The […]

Abstract Understanding the demographic structure and population pressure is extremely important because it affects the various aspects of life, the labour market, and economic growth. Accordingly, this study dealt with the issue of population pressure and the challenges of the employment policy in the Iraqi economy based on the increasingly large numbers of the Iraqi […]

Abstract The research aims to demonstrate the contribution of industrial companies in financing and supporting Iraq’s vision for sustainable development in 2030 through accounting measurement of green expenditures in which industrial companies invest and knowing how much these companies spend on social and environmental aspects related to achieving sustainable development goals. To achieve this, the […]

Abstract This study aims to improve the quality of services in educational organizations through digital transformation strategies. It examined the problem of educational organizations in paying attention to modern educational methods and means of utilizing technology and its role in developing the educational process and raising its quality. The hypotheses adopted by the study were […]

Abstract The current research aims to focus on wise leadership and its role in promoting strategic Entrepreneurship due to the subject being one of the modern topics in administrative thought. In order to achieve the objectives of the current research, the questionnaire was relied on in data collection according to a questionnaire designed for this […]

Abstract Given the inadequacy of the traditional cost systems applied in the economic entities, which do not take into account the non-financial variables, which are the essential core for pushing the economic entity towards success and leadership to keep pace with developments in the field of technology and the modern industrial and administrative business environment […]

Abstract This research aims to analyze and interpret the statement of the role of social responsibility accounting in improving the company’s value. Also, it aims to demonstrate the impact of the disclosure of social responsibility accounting in industrial companies listed in the Iraq Securities Market on improving the value of the company utilizing social responsibility […]