International Academic Journal of Accounting and Financial Management最新文献

{"title":"The Role of Green Marketing Dimensions in Achieving Sustainable Development - An Applied Study in the Etihad Company for Food Industries Ltd. in Iraq","authors":"Sahar Abdul Hussein Majeed, Anfal Sameer Kadhim, N. Khawam","doi":"10.9756/iajafm/v10i1/iajafm1015","DOIUrl":"https://doi.org/10.9756/iajafm/v10i1/iajafm1015","url":null,"abstract":"The current research aims to demonstrate the role of green marketing dimensions represented by (green distribution, green promotion, and green products) in achieving sustainable development with its dimensions represented by (environmental, social, economic, and technical dimensions). The Etihad Company for Food Industries Limited adopts green marketing and its role in achieving sustainable development for the importance of preserving the economic and technical environment and natural resources., The research community was represented by the employees of the company amounting to (2000) employees, and an intentional sample of (100) was taken, represented by (senior management and middle management) in the Etihad Food Industries Company. The results were analyzed by adopting the statistical program (SSPS V.25). The company adopts green marketing in its production processes, but not at the required level, due to the obsolescence of the production processes, machines, and equipment that are used in the work.","PeriodicalId":318975,"journal":{"name":"International Academic Journal of Accounting and Financial Management","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115681636","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Measuring the Impact of Structural Imbalances on Managing Government Spending in Iraq During the Period (2005-2020)","authors":"Bilal. Noori Khairullah","doi":"10.9756/iajafm/v10i1/iajafm1014","DOIUrl":"https://doi.org/10.9756/iajafm/v10i1/iajafm1014","url":null,"abstract":"The problem of structural imbalances in the Iraqi economy is one of the most important problems facing the oil-producing countries, and this problem moved from the oil sector to other sectors because of the duplication of the economy. The researchers point out that structural imbalances are integrated with government spending during the long term, and can be exploited to rationalize government spending and diversify sources of income in the Iraqi economy. Fiscal policy, especially government spending, is affected by structural imbalances in the structure of the Iraqi economy. Private and support products in which Iraq can achieve an absolute advantage and a comparative advantage to reduce the degree of structural imbalance.","PeriodicalId":318975,"journal":{"name":"International Academic Journal of Accounting and Financial Management","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116580108","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of the Companys Characteristics on Earnings Management Based on Accrual: A Case of the United Arab Emirates","authors":"Ali Majed Hadi, Dr. Mundher Al-hamood, Dr. Hashim Ali","doi":"10.9756/iajafm/v10i1/iajafm1013","DOIUrl":"https://doi.org/10.9756/iajafm/v10i1/iajafm1013","url":null,"abstract":"The aim of this research is to explore the impact of the companys characteristics in earnings management. In more detail, explore the impact of the companys size, leverage, growth, turnover of assets and loss on accruals earnings management. In order to test the studys hypothesis, researchers used financial data of companies listed in the UAE markets (Abu Dhabi Financial Market and Dubai Financial Market). The researchers concluded that the companys characteristics do not affect accruals earnings management with the exception of turnover and loss. This result suggests that earnings management is only a decision taken by management and is therefore more related to management as people than the companys characteristics. This result also indicates that companies facing a loss tend to manage their earnings more than companies whose activity results positively.","PeriodicalId":318975,"journal":{"name":"International Academic Journal of Accounting and Financial Management","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127604610","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Possibility of Adopting Program and Performance Budget to Evaluate the Performance of Banks","authors":"Batool Younus Sabeeh Al-Tameemi","doi":"10.9756/iajafm/v10i1/iajafm1011","DOIUrl":"https://doi.org/10.9756/iajafm/v10i1/iajafm1011","url":null,"abstract":"This study examines program and performance budget and its role in evaluating bank performance. Program and performance budget represents a system for preparing a budget for all expenses allocated each year. The budgeting process begins for each job within the bank and is analyzed according to its needs and costs. Subsequently, a budget is prepared based on the requirements of the upcoming period, regardless of any increase or decrease compared to the previous one. Program and performance budget contributes to cost reduction by avoiding the fluctuations that occur in the budget of the previous period. However, it requires more time than traditional budgeting, which does not hinder its implementation. The study applied program and performance budget to a private bank listed in the Iraq Stock Exchange. The aim was to develop the banks budget by using program and performance budget as a tool for planning, control, and performance evaluation. The necessary applications were carried out to implement it, including identifying key programs and related activities, allocating expenses based on the categorization of those activities and programs, and excluding expenses unrelated to performance, which reflects efficiency in performance. The following were the main conclusions: 1. The possibility of implementing program and performance budget in banks to achieve effective accountability and control. 2. Defining actual achievement standards, measuring efficiency, and making decisions for future years. The study arrived at a set of recommendations, including: 1. The necessity of preparing financial and accounting data with minimal time, effort, and cost, and providing competent human, administrative, and accounting resources to implement program and performance budget without problems and difficulties. 2. Encouraging management to make strategic decisions based on the data of program and performance budget, as it helps in continuous evaluation and review of those decisions in order to face financial and economic crises and address unstable conditions.","PeriodicalId":318975,"journal":{"name":"International Academic Journal of Accounting and Financial Management","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126600869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Role of Computerized Accounting Advanced Information Systems in The Efficiency and Effectiveness of Internal Audit","authors":"Oday Jasim Almaliki","doi":"10.9756/iajafm/v10i1/iajafm1012","DOIUrl":"https://doi.org/10.9756/iajafm/v10i1/iajafm1012","url":null,"abstract":"This study aims to investigate the role played by information systems in enhancing the external audit procedures of financial institutions. Presumably, these systems can help improve the quality of audit reports by allowing financial professionals to access and analyze financial information. An online survey using a questionnaire prepared by the researcher was used to collect data for the study. The data was analyzed using statistical analytics software. SPSS24 The results of the study revealed that the availability of appropriate audit information systems (AIS) led to a significant improvement in certain aspects of the quality of the external auditor. According to external auditors, the important function of these systems in improving the quality of procedures is recognized by them. The results show how an automated identification system can help improve the external audit performance of Iraqi SMEs. It also shows that the various applications and elements of an automated identification system can significantly enhance the quality of the procedures used by these companies. These include planning and executing audits, risk assessments, and the use of computer software components. The importance of this study is due to the increasing number of changes in the way internal audit procedures are conducted, such as the use of computerized software. There has been a lack of studies on the role of accounting information systems (AIS) in this process.","PeriodicalId":318975,"journal":{"name":"International Academic Journal of Accounting and Financial Management","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131474910","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Duration Based Costing: New Cost Accounting Methodology","authors":"Ezzaddin Hasan Kadhim, M. Shani","doi":"10.9756/iajafm/v10i1/iajafm1010","DOIUrl":"https://doi.org/10.9756/iajafm/v10i1/iajafm1010","url":null,"abstract":"Duration Based Costing (DBC) is a cost accounting technique that aims to assign costs based on the duration of activities rather than the volume of output produced. DBC is particularly useful in service-oriented businesses where output is difficult to measure or quantify. DBC calculates the cost per unit of time spent on an activity, and this cost is then assigned to each product or service based on the time spent on it. One of the key benefits of DBC is that it provides a more accurate picture of the true cost of producing a product or service. This is because it takes into account the amount of time spent on each activity, rather than just the volume of output produced. This can help businesses make better-informed decisions about pricing, product mix, and resource allocation.","PeriodicalId":318975,"journal":{"name":"International Academic Journal of Accounting and Financial Management","volume":"367 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122846751","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Trade-Off between Strategic Orientation Options to Achieving Sustainable Tourism Development - An Analytical Study on a Sample of Workers in First-Class Hotels in Baghdad Governorate","authors":"Ali sahib flayyih alabachee","doi":"10.9756/iajafm/v10i1/iajafm1009","DOIUrl":"https://doi.org/10.9756/iajafm/v10i1/iajafm1009","url":null,"abstract":"The current research seeks to know the nature of the relationship between strategic orientation (STO) and sustainable tourism development (SUSTD) Among a sample of employees in upscale hotels in the Baghdad region, as its importance is represented in addressing two very important variables in the regulatory environment, as well as laying the correct and appropriate foundations To address a real problem that directly affects the work environment in one of the most important Iraqi organizations, so the researchers used the random sample method and distributed (360) questionnaires to some male and female employees in the aforementioned organization. The number of questionnaires retrieved was (242), and those valid for statistical analysis were (232) with a response rate of (93%) of the retrieved questionnaires, and they were analyzed by the advanced statistical program (SPSS.26), as well as the statistical program (AMOS.24).). Theoretical results showed that there is a knowledge gap several staff in first-class hotels in the Baghdad city located in particular were studied to understand the relationship between strategic orientation (STO) and sustainable tourism development (SUSTD) in organizations in general. The results of the study show a favorable and significant relationship between organizational strategic orientation and SUSTD. (STO) and Sustainable Tourism Development (SUSTD), as the proactive orientation is commensurate with the environment of the hotels under study in achieving sustainable tourism development through development and creativity in the field of services provided to current and potential customers, and constantly searching for new opportunities associated with the current marketing operations, to continue searching for new markets.","PeriodicalId":318975,"journal":{"name":"International Academic Journal of Accounting and Financial Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127676394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Role of using Green Manufacturing as One of the Requirements for Sustainable Development in Reducing Costs","authors":"Dr. Mohammed Frayyeh Hassan","doi":"10.9756/iajafm/v10i1/iajafm1008","DOIUrl":"https://doi.org/10.9756/iajafm/v10i1/iajafm1008","url":null,"abstract":"sustainability concepts in order to cancel waste in the available natural resources or legalize their use for the purpose of reducing the costs of products and achieving value for customers and meeting their desires, especially after the societal awareness of the negative effects left by industrial methods Traditional such as global warming and increased land temperature, so we see the transformation of many industrial facilities to the use of environmentally friendly industrial methods, including green manufacturing that takes into account environmental determinants, and thus achieving a competitive advantage, which reflects positively on improving the reputation of the facility, opening new markets and increasing profits in the long run and lowering Costs. The researcher conducted a field study on a sample of Iraqi industrial establishments, using a survey form. Where the results of the field study indicated that green manufacturing, which is one of the requirements of sustainable development, has an effective role in the process of reducing costs for industrial facilities.","PeriodicalId":318975,"journal":{"name":"International Academic Journal of Accounting and Financial Management","volume":"97 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115700920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of Off-balance Sheet Financing on Corporate Fraud","authors":"Mustafa Osamah Al-saedi","doi":"10.9756/iajafm/v10i1/iajafm1007","DOIUrl":"https://doi.org/10.9756/iajafm/v10i1/iajafm1007","url":null,"abstract":"Off-Balance Sheet Financing (OBSF) is an accounting practice in which companies record certain assets or liabilities in a way that prevents them from appearing on the balance sheet. This procedure is used to keep the debt-to-equity ratio and leverage ratios low, especially if adding large expenses would overturn negative debt covenants. Examples of off-balance sheet financing include joint ventures, research and development partnerships (R&D), and operating leases. Companies sometimes take a creative approach when making large purchases. Holders of large debts often do whatever it takes to ensure that their leverage ratios do not lead to a breach of their agreements with lenders. Companies are also aware that a healthier-looking balance sheet is likely to attract more investors, and that banks tend to charge highly leveraged companies to borrow money since they are more prone to default. If a company takes on financing services, it must show these in its balance sheet. These include loans and other types of financial instruments. An off-balance sheet financing allows a company to get the financing without having to report it in the financial statement. Although it is a smart way of management to manage the companys finances, off balance sheet financing can sometimes create doubts about the companys operations. This type of accounting procedure is used to maintain the companys financial position and keep the investors faith. The goal of this process is to show a low debt equity ratio to keep the investors confidence. There are many ways to enter into a sheet financing agreement. It can be done through a partnership, a joint venture, an investment in an associate company, or leasing.","PeriodicalId":318975,"journal":{"name":"International Academic Journal of Accounting and Financial Management","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123371081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of the Company Life Cycle on the Economic Decisions of Investors / A Study in a Sample of Iraqi Banks Listed in the Iraqi Stock Exchange","authors":"Maha Sahl Kazem, Dr. Karrar Saleem Hameedi","doi":"10.9756/iajafm/v9i2/iajafm0909","DOIUrl":"https://doi.org/10.9756/iajafm/v9i2/iajafm0909","url":null,"abstract":"The current research aimed to analyze the intellectual and applied impact in each of the age stages of the company in the economic decisions of investors, by applying to 130 views (company / year) in Iraqi banks listed in the Iraqi Stock Exchange for the period from 2011-2020. The variables of this study were measured quantitatively, as the company’s life cycle was measured through the cash flow index from operating, investing and financing activities, and the economic decisions of investors were measured through the volume of trading in shares, and one of the most important findings of the research: The growth stage is the only stage With a moral effect on investors' decisions, and based on the previous results, the research recommends: Bank administrations review the objectives set and develop new strategies that are compatible with the current economic conditions to prevent them from falling into the stage of decay. The company's management should also work on optimizing the company's resources, as well as studying the environment surrounding the company to stay as long as possible in the growth stage, as this has the greatest impact on investors' decisions.","PeriodicalId":318975,"journal":{"name":"International Academic Journal of Accounting and Financial Management","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127119208","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}