ملخص البحث :

The current research aims to demonstrate the combined impact of measurement and accounting disclosure on investment decisions in Iraqi commercial banks. To achieve the objective of this research, a questionnaire was designed and distributed to a group of bank employees to clarify the awareness of employees about the importance and impact of measurement and accounting disclosure on investment decisions .)250) questionnaires were distributed, (188) of which are valid for analysis. In light of this, the research came up with a set of results, most notably that the combined effect of measurement and accounting disclosure contributes to improving the quality of investment decision-making in Iraqi commercial banks، Based on the conclusions reached, the study recommends that Iraqi commercial banks should pay great attention to improving the ability of their employees with regard to measurement and accounting disclosure to improve banking performance through holding seminars to stimulate intellectual energies and develop the ability to make investment decisions.

ملخص البحث :

The study aims to analyze the role of Sustainability Accounting and its reflection in digital financial services in Iraqi commercial banksDiwaniyah , The study was based on a descriptive-analytical approach to measure its variables The five-factor Likert scale was used as a tool to collect data from a sample consisting of (106) factors , The study focused on an important question that the role of Sustainability Accounting and its reflection in digital financial services at Iraqi commercial banks-Diwaniyah , In order to address these problems, the study adopted two packages to analyze the results based on (SPSS.V.28 & SMART.PLS), As a result, the study came out with a set of results, the foremost of which was the existence of a role for Sustainability Accounting in the digital financial services of banks, and this contributed to clarifying how sustainability practices affect the development and provision of digital financial services, Sustainability Accounting contributes to enhancing the social responsibility of banks and reducing the environmental impact of their financial activities , The study concluded with a set of recommendations, the most important of which is the need to develop training and awareness programs for bank employees , With the aim of developing the necessary skills to assess and analyze the social and environmental impact of digital financial services and increasing awareness of Sustainability Accounting and its impact on digital financial services.

ملخص البحث :

: This study aims to assess the internal control system in the banks listed on the Iraq Stock Exchange in accordance with the COSO framework during the Covid-19 pandemic period by contrasting the internal control system components for the research sample with the internal control system components of the COSO framework and determining the degree of compatibility between them as well as the importance of applying the internal control system procedures according to the COSO framework during the Covid-19 pandemic period. the significance of implementing the internal control system procedures in accordance with the COSO framework during Covid-19 pandemic period.

ملخص البحث :

In order to produce high-quality products with competitive specifications, human resources training programs must be developed and paid attention to very significantly through two executors, either selling these products at prices higher than the prices of competing products in the market or reducing costs related to production, and this ultimately leads to an increase in profits per unit, hence the need to pay attention and recognize the great role played by human resources in all economic aspects and take into account accounting for human resources. From this side, the current research dealt with human resources accounting and its impact on qualitative costs, has been determining the specific costs in the South Refineries Company for Petroleum Products and then a statement of the reality of training and development in the company has reached the research a set of conclusions, the most important of which is that 70% of the economic units do not have full know-how and access to the concept of qualitative costs and their constituent elements and thus the role of human resources accounting in benefiting from trained human resources to perform work with the highest levels of efficiency and speed possible and qualitative The most important recommendations of the research are the need to support studies, research and conferences related to human resources accounting and qualitative costs and the need to develop appropriate training programs for different specializations and follow up their implementation and evaluation, which achieves optimal investment of the costs related to them..