ملخص البحث :

This research aims to show the possibility of using the Balance Score Card as a tool to help the company to provide accounting information of high quality and accuracy to the parties concerned. The research included two main hypotheses, the first representing the correlation relationships and the second representing the relationships between the search variables. A sample of the members of the senior management and the heads of the departments and units in the Kufa Cement Factory (150) were selected by adopting the questionnaire which included (36) statement. The results were extracted using the statistical program (SPSS). The results showed a positive relationship between the dimensions of the Balance Score Card in the quality of accounting information. The results presented a set of recommendations, the most important of which was the focus on distance learning and growth by encouraging employees to provide new and innovative ideas.

ملخص البحث :

The current research is aimed at studying the relationship between the dimensions of electronic accounting information systems (Speed, accuracy, efficiency and effectiveness, flexibility, comprehensiveness) and Competitive advantage dimensions (cost, quality, flexibility, delivery time), In Zain Communications company, The search included two hypotheses, The first of the correlations and the second for effect relationships, It was selected sample of employees of the company totaling 75 per person, Adoption of the method Questionnaire which included (41) items, Results were extracted using a statistical program SPSS, It was reached results that were most important, The results of the analysis showed no statistically significant correlation between the electronic characteristics of accounting information systems and the dimensions of a competitive advantage, And formulated a set of recommendations, the most important Enhance the role and effectiveness of the electronic accounting information systems and continuity of work done by sampled company and better.

ملخص البحث :

The Study Focuses On The Role Of Joint Auditing In Improving The Quality Of Accounting Information In Its Dimensions (Relevance, Reliability, Comparability, Stability), In The 2017 Audit Firms, The Research Included A Main Hypothesis That There Is A Significant Statistical Correlation Between The Joint Auditing And The Quality Of The Accounting Information, A Sample Of 44 People Working In The Audit Companies Was Selected, The Adoption Of The Questionnaire, Which Included (23) Paragraph, A Number Of Conclusions Were Reached, The Most Important Of Which Were The Existence Of Positive Statistical Influence Relationships Between The Joint Auditing And The Quality Characteristics Of The Accounting Information Combined, In Light Of These Conclusions, A Set Of Recommendations Was Formulated, Including The Need For Audit Offices Or Companies To Establish A Joint Working Mechanism That Consolidates The Audit Work Of These Offices In Terms Of Effort, Time And Cost.

ملخص البحث :

The research aims to study and analyze the role of governance in achieving the necessary protection to ensure the rights of shareholders. The corporate governance and the obligation of companies to implement them which weakens the possibility of protecting the rights of shareholders and investors in The study applied to a sample of (42) special questionnaires in the analysis and represents (84%) of the total questionnaires distributed to investors and shareholders in all companies listed on the Iraqi market for securities, and the research concluded that the right of shareholders to obtain methods securing the registration, transfer and transfer of ownership of shares, as well as obtaining timely and material information relevant to the company and on a regular basis, The Board of Directors, the right to participate in the decisions as well as to obtain information resulting from the decisions concerning the amendment of the rules of procedure, the memorandum of association or the issuance of additional shares, or all that leads to the sale of the company, the most important recommendation of the company is necessary to the necessary Beneficiarie

ملخص البحث :

At the same time, companies began to focus on quality, which is one of the key factors to ensure the competitiveness of products offered by companies through attention to quality control systems that ensure that they control the technical, administrative and human factors affecting the quality of products. Control them towards improving quality, reducing non-conformity and delivering products as efficiently as possible for customer satisfaction. The research aims to identify the entrances to measuring quality costs and the role of quality costs in planning, and to indicate the basis for measuring quality costs accounting, preparing quality cost budgets and contributing to results that industrial companies departments can use in controlling production costs and increasing. Competitiveness and improved profitability and in order to achieve the goals, diwaniyah textile laboratory was chosen to be the sample of the research, in accordance with its basic prems "" the achievement of quality depends on its division to the quality of the design and the quality of conformity on the efficiency of decisions related to the activities related to their realization, and those are affected Decisions largely with cost information"

ملخص البحث :

The study aims to clarify the effect of the dangers of fluctuations in local currency exchange rates and company profits, which is considered one of the risks associated with the international activities of companies. The study problem was identified with questions revolving in its tracks about the extent to which bank profits are affected by fluctuations in exchange rates, by reviewing the literature The previous discussion on this topic, and the researchers found an update of that literature that any change in the exchange rates did not reflect a positive change in profits, and the study recommended the necessity of reviewing the previous exchange rates due to the great role that forecasts play to form part of the prediction of exchange rates for the coming years, which in turn It reduces the losses that incoming companies may be exposed to on new investments. Hence, the importance of managers adopting traditional and modern technical methods to forecast exchange rates and ways to avoid them

ملخص البحث :

The study aims to demonstrate the impact of the transition to international accounting standards in the public sector on the quality of financial reporting, as well as the role of the transition to international public sector accounting standards in achieving transparency and accountability and facilitating the process of integration with the international community, and to achieve the goal of the research, previous literature dealing with this has been reviewed. The topic and the study reached a set of conclusions, the most important of which are: The adoption of international accounting standards in the public sector leads to saving time, effort, and ease in comparing the financial statements of different government units, and that there is an increasing trend towards adopting international standards from some Iraqi government institutions, such as Diwan Financial Supervision and the Ministry of Finance

ملخص البحث :

Education is one of the most important issues of concern to specialists in all fields, especially in light of the rapid and successive changes taking place in the world, which has created a new system based on science and rapid technological development. This makes higher education institutions face great challenges to ensure the ability to overcome problems and weaknesses through the adoption of total quality management in all units. Since the last decade of the last century, many countries have recognized the importance of higher education in meeting the needs of societies and directly affecting the lives of individuals.

ملخص البحث :

The goal of this analysis is to investigate and assess the impact of governance structures on the disclosure of environmental accounting on financial results and firm valuation. The research was carried out on companies listed on the Iraq Stock Exchange in the hospitality sub-sector for the duration of 2015–2019. Sampling is achieved by purposeful sampling. Path analysis and moderated regression analysis are the analysis techniques utilized (MRA). The findings of the direct impact test analysis indicate that the structures of corporate governance that are proxies of global investment and systemic ownership do not influence financial efficiency and corporate valuation. The number of meetings of the audit committee has a considerable impact on financial results and firm value. Financial success has a significant influence on the valuation of firms. Financial results at firm valuation should not be mediated by financial results at firm valuation. Financial performance has been found to be moderated (weaken) by environmental accounting accounts as compared to the company's valuation. The study also recommends that environmental accounting transparency will weaken financial results relative to firm valuation, which requires the company to improve disclosures in environmental accounting to moderate financial results toward firm valuation.

ملخص البحث :

This study aims to know the effects of the audit committee's characteristics (financial experience, independence, size) on the accuracy of forecasting profits. To achieve this goal, data related to companies listed on the Tehran Stock Exchange (TSE) for the years 2012 to 2015 were extracted and the research hypotheses were tested using a regression model. The results of the research showed that there is a positive effect between the independence and size of the audit committee with the accuracy of forecasting the profits. In contrast, no significant effect was observed between the financial experience of the audit committee and the accuracy of forecasting profits. Overall, the results of this research shows that an audit committee can influence the quality of financial reports by improving the accuracy of earnings forecasting. This study contributes to help the boards of directors of companies in Iran to know the extent of the impact and effectiveness of the audit committee in forecasting profits, which could be reflected on investors in making the appropriate investment decision in Iran's capital markets.