bluuebunny/crossref_metadata_2025 huggingface dataset:
Does the Social Assistance Budget Realization Affect Incumbents' Votes? (Study in Indonesia Local Election)
Authors: Dharma Fitra , Syakhroza Akhmad , Martani Dwi
Published: July 2023

Purpose: The objectives of this study are: (a) to examine the association between political budget and incumbents' regional head votes, (b) to examine the moderating effect of political competition in the association between political budget with incumbents' regional head votes.
 
Theoretical framework: This article examines whether social assistance budget is associated with incumbents' votes in Indonesia’s local elections.
 
Design/methodology/approach: The samples are 212 regencies and cities in Indonesia that conducted local electionsin which the incumbent regents or mayors were taking part. Hypotheses are tested using moderated regression analysis (MRA).
 
Findings: The result found that social assistance budget directly affects the incumbent votes in the local elections.
 
Research, Practical & Social implications: This study which examines the effect of the political budget on incumbents' votes. Local elections cannot avoid candidates' rivalry, thus also examined its role when interacting with social assistance budgets.
 
Originality/value: Political competition occurs; its interaction with social assistance budgets negatively affects the incumbents' votes.
Business Capabilities In Thailand’s Lower-Tier Cities: Importance-Performance Analysis
Authors: Syah Ahmad Mujafar , Li Liou-Yuan , Syukur Muhammad , Adhitra Andris , Rosman Arifin
Published: July 2023

Purpose: Officially published on October 11th, 2021, Thailand government under Thailand Convention and Exhibition Bureau (TCEB) expanded the areas for MICE ((Meetings, Incentives, Conventions, Exhibitions Cities) cities development nationwide and took pride in its inclusive initiative in developing the lower-tier cities, regardless of the uncertain pandemic. Based on the report by TCEB Annual Report (2021), the 13 primary MICE to be developed under “MICE City Initiative'' include the tier-one, tier-two and tier-three cities. This research aims to explore Thailand’s lower tier cities’ MICE attributes (the lower tier cities under MICE development) as to underpin an informed data for all scholars, MICE professionals and government
 
Theoretical framework: This research recommends the development of dynamic and internal capabilities over their implications on MICE and destination level attributes
 
Design/methodology/approach: By enabling the importance-performance (IP) analysis, and with 435 volunteers from the scholars and professionals in tourism, hospitality, MICE, travel businesses, this research has been able to serve the novelty within the study of lower-tier city development and capabilities.
 
Findings: The finding of this study highlights (i) the first underpinning of the MICE capabilities analysis from the context of Thailand’s lower-tier cities - the research area that is oftentimes overlooked and consequently lacking; (ii) the overarching exploration on MICE attributes; (iii) the responsive and in-depth informed-research for the development of the lower-cities in Thailand; (iv) the offer of fresh MICE capabilities benchmarks for other ASEAN regions. In specific, the study discovered two significant concerns in the current MICE business in Thailand’s lower-tier cities; (i) the expected service standards in MICE facilities are still underperformed; (ii) whilst, the friendliness of tourism destinations is overperformed, hence, overkilled the importance. 
 
Research, Practical & Social implications:  This research would serve a wide variety of travel and tourism and MICE professionals as well as scholars. Specifically for destination management; this research would navigate clear guidance for the holistic development of lower-tier cities in Thailand, and as a benchmark for other emerging countries.
 

Originality/value: This study takes a huge pride towards novel scholarship contribution of MICE business capabilities in the emerging economies. This research is able to further the application of previous research by J. Whitfield, et al. (2014) on MICE attributes, and the theories of dynamic and internal capabilities – while at the same time, offer benchmarks for other ASEAN’s MICE destination development.
Factors Influencing Consumer’s Behavioural Intention towards the Adoption of Mobile Payment in Kuala Lumpur
Authors: Ebubedike Ama Henry , Mohammed Tara Ahmed , Nellikunnel Syriac , Teck Tan Seng
Published: July 2023

Purpose: The purpose of the research is to investigate the connection between the adoption of digital payments in Kuala Lumpur and the system's credibility in Kuala Lumpur, Malaysia. The another goal of this study is to investigate the connection between social impact and mobile payment adoption in Kuala Lumpur. In Kuala Lumpur, study the relationship between effort expectation and mobile payment adoption. To determine the association between performance expectation and mobile payment adoption in KL.
 
Theoretical framework: One of the most well-known study models on customer adoption of new technological systems highlights how particular characteristics effect customer adoption. The idea takes into account things like social influences, credibility requirements, effort expectations, and performance requirements.
 
Design/methodology/approach: This is descriptive based study. In this research paper to accurately predict consumer behavioral intention to accept mobile payment in Kuala Lumpur, the study selects 100 students representative of the target population using probability-based random sampling.
 
Findings: Inability to collect information from all Malaysians is the primary justification for using a random sample. Mobile payment acceptance has a high link with expected effort, trustworthiness, and performance, demonstrating that these factors impact adoption. Because the majority of people consider a rapid and dependable mobile payment system to be essential.
 
Conclusion: Mobile payments are rapid. Their relocation is regular practice. Customers can complete the majority of transactions by just pressing their card to the screen.
A Study on Political Spectrum in Terengganu, Malaysia: An Analysis of Rabbani Leadership Based on Maqasid al-Shariah
Authors: Hailan Salamun  , Rahman Asyraf Hj. Ab. , Kadir Firdaus Khairi Bin Abdul , Embong Abdul Hanis , Rashid Rofishah Hj.
Published: July 2023

Purpose: propose a new approach to change political organizations where the spirituality of leaders and their workers can be developed as holistic human beings in Terengganu, Malaysia based on the historical background and political paradigm that has changed.

 

Theoretical framework: Many studies have discussed the role of spiritual leadership in an organization. There are organizations that have successfully introduced specific programs that encourage spiritual activity in the workplace. This study explores how spiritual leadership is essential to improving organizational performance and overall employee engagement.

 

Methodology: This study relies on the quantitative method of explanatory survey. The study population consisted of UMNO and PAS party leaders at the branch level, namely Terengganu Division or Terengganu Region. A total of 384 respondents were randomly sampled based on locations representing the Terengganu district. Each research finding will be analyzed descriptively based on relevant themes as set out in the research objectives

 

Findings: This research has added to the knowledge of Rabbani Leadership related to the purpose of Islamic Sharia or 'Maqasid Sharia'. Rabbani political leaders drive awareness in developing the spirit of Islamic sovereignty, preserving the system of life, closeness of public relations, community management and cultural change in knowledge management.

 

Contributions: This paper contributes to a better understanding of Rabbani leadership in political parties to develop spiritual activities for the purposes of Islamic Sharia. In addition, this study explores the root causes of religious factors that encourage awareness in developing a holistic society.

 

Originality/value:  This research is innovative because there is no mechanism to be a reference for political activists how to bridge the gap between conventional political practices and rabbanic leadership practices in the political spectrum and program.
Does Governance Wax or Wane the Bilateral Trade of Pakistan? An Application of Gravity Model
Authors: Ali Neelam Asghar , Bakar Nor Aznin Bt Abu , Bakar Normizan
Published: July 2023

Purpose: This paper aims to present an analysis on the effect of governance and its indicators on bilateral exports and bilateral imports of Pakistan with its major trading partner countries separately.

Theoretical framework: This study has implemented the six indicators of governance for Pakistan and its exporting and importing partners in gravity trade model to demonstrate the influence of governance on bilateral trade.

Design/methodology/approach: Indicators of governance (a disaggregate analysis) and a governance index (an aggregate analysis) in a panel data over the period 2000 to 2020 have been analyzed by using panel least square estimation technique.

Findings: The findings reveal that the average effect of governance on bilateral exports is positive indicating that in general, the better quality of institutions boosts up the bilateral trade, and the outcome of the institutional quality on trade has “waxed rather than waned” with time. Further, the positive effect of governance on bilateral imports indicates that it is uncomplicated to trade with those trading partners having better institutions.

Research, Practical & Social implications: Research, Practical & Social implications: This study suggests that there is a clear need to adopt the practices of good governance,accountability, rule of law, etc. for enhancing bilateral trade and would follow the rules developed by the institutions.

Originality/value: This study is an attempt to examine the significance of governance in enhancing the bilateral trade of Pakistan. Findings of the study has elaborated with the economic reasonings that have never been explained in previous researches.
Effects of Technological Revolution on Housing Buying Behavior in Bangkok
Authors: Ploythanachai Praewpan , Taeshapotiwarakun Choochart , Tananpang Chonmani
Published: July 2023

Purpose: To study factors affecting attitudes and house-buying behavior caused by disruption of property technology.
 
Theoretical framework: A study on the disruption of technology affecting house-buying behavior in Bangkok consists of theories and concepts: Consumer Behavior, Decision-making Process, and Technology Acceptance. This study employed conceptual frameworks: components of PropTech (Technology, Consumer Behavior, and Real Estate) and Complementary Relationships.
 
Methodology: This study classified property technology into three main groups: Construction Technology, Technology in Property Trading, and Residential Technology. After the data were obtained from the survey through the Google Form, the data were processed and analyzed and the hypothesis was tested through the SPSS and Market Structure Analysis was performed by SWOT Analysis.
 
Findings: The findings revealed that disruption of technology affected house-buying behavior and property business development in a supportive form in terms of satisfaction with the use of PropTech and the tendency for technology acceptance was greater among the population due to the changing social structure and lifestyle, resulting in convenience for more efficient time management and the ability to control expenses and costs which is also a key factor driving the trend in the use of more technology in the future.
 
Research, Practical & Social Implications: The study pointed out that technology benefited property in a supportive way. On the other hand, it indicated that technology is just one factor that affects buying decisions in Bangkok. It is not the main factor as compared to price since PropTech has still not fully involved in the property industry.
 
Originality: The full technological disruption may affect the property business model in the future in terms of production, sales, and after-sales services. Therefore, for property developers, it is necessary to update on whether technology can continue to revolutionize the property industry.
Relevance of Employee Saving Attitude Towards Retirement Planning and Satisfaction
Authors: Frank Daniel , Singh Rupesh Roshan , G Vidya Bai
Published: July 2023

Purpose: To study the relevance of employee saving attitude towards retirement planning and satisfaction.
 
Theoretical framework: The study discusses various variables associated with financial planning for retirement. It discusses the connection between financial knowledge among the people especially with retirement. It put forth the consequences and importance of financial literacy. It also examined the factors playing a vital role when the people are educated on financial planning.
 
Design/methodology/approach: The survey approach is used for primary data collection from 200 hundred respondent. The raw data was arranged in excel then analysed through “SPSS version 26”.
 
Findings: From the results, it is observed that the association between planning and literacy is significant and important consequences of being financially aware and indulging in planning. Teaching about several resources like workshop, seminar, correspondence etc. help significantly to employees about saving for retirement. Thus, financial literacy plays a significant role in post-retirement planning of employees.
 
Research, Practical & Social implications: The research may provide some insight on the relationship between attitude toward superannuation planning and the function of financial literacy. It is critical for all working people to start thinking about retirement planning early in life.
 
Originality/value: This article is an academic contribution that allows an understanding about the relevance of employee saving attitude towards retirement planning and satisfaction among highly educated workers in Pune's industrial district, Maharashtra.
Activating the Elements of Performance Audit Report (Economic - Efficiency - Effectiveness) in Measuring the Performance of External Control Agencies
Authors: Abdulabass Ahmed Abdulkadhum , Hassan Mohammed Ali , El-Toby Bushra Hassan Mohamed
Published: July 2023

Purpose: The research aims to shed light on the theoretical and defining aspect of performance audit in light of the economic elements of the report, efficiency and effectiveness, and its reflection on the performance of external control.
 
Theoretical framework: the external control represented by the Federal Financial Supervision Bureau and the effective role played by the performance audit in diagnosing the performance elements represented by the economy, efficiency, and effectiveness in the work of external control.
 
Design/methodology/approach: The research methodology relied on the inductive approach in defining the problem of the study by defining the role that performance auditing provides in diagnosing the points of a defect in the external control to shift from the general to the specific, as well as relying on the deductive approach in order to shift from the specific to the general by generalizing the recommendations and highlighting what Elements of the performance report (economic, efficiency, effectiveness).
 
Findings: the economic component. There is a waste of the available energy due to the long-term vacations granted to auditors working in the Federal Bureau of Financial Supervision. In terms of the efficiency component, the performance of the Federal Bureau of Financial Supervision decreased in answering complaints received on the whistleblowing service. Financial institutions in government institutions, as well as a decrease in the element of effectiveness when exploiting the allocations allocated to them in the annual financial budget.
 
Research, Practical & Social implications: Moreover, a statement of the impact on the applied side of the elements of the performance report (economic, efficiency, effectiveness) on auditing the performance of the work of the external oversight bodies in the Iraqi environment, represented by the Federal Financial Supervision Bureau.
 
Originality/value: This study is one of the very few studies that focus on the performance audit elements (economic, efficiency, effectiveness) in the performance audit report on the work of the Federal Financial Supervision Bureau because of the role of these elements in diagnosing strengths and defects in performance.
Impact of Innovation on Economic Growth of G8 Countries- Analysis Over 1996-2020
Authors: Nihal Grii , Mounia Cherkaoui , Hussain Mujahid , Humayun Saqlain , Perveen Najma , Yousaf Nawal Rehman , Akhtar Saima
Published: July 2023

Purpose: The study aimed to analyze the relationship between innovation and economic growth in the G8 countries over the period 1996-2020.
 
Theoretical framework: The theoretical framework id built upon the neo-classical growth theory, endogenous growth theory, and the innovation systems approach.
 
Design/methodology/approach: The research used the Vector Auto Regression (VAR) model and penal regression, and found evidence of a positive and significant relationship between innovation and economic growth through the results of the Johansen co-integration test. The Granger causality Wald test also indicated that lgdp (GDP) Granger causes irrd (research and development), ipan (patent application), lpar (participation rate), lhte (high-tech exports), lede (educational expenditure), and istj (scientists and engineers), with strong evidence against the null hypothesis.
 
Results: The test results presented in the table provide information on the rank of the co-integrating relationships. The maximum and minimum values of the trace statistics and eigenvalues are reported at each rank, along with the critical values at 5% and 1% significance levels. Granger causes the other time series results suggests that lgdp Granger causes irrd (p-value = 0.034), ipan (p-value = 0.005), lpar (p-value = 0.001), lhte (p-value = 0.029), lede (p-value = 0.000), and istj (p-value = 0.000). The p-value for the overall test (lgdp vs. all) is 0.000, indicating that lgdp Granger causes all the other time series.
 
Findings:  The fixed effects regression model showed a significant relationship with an F-statistic of 2.54 and a corresponding p-value of 0.0218. The study provided policy recommendations to support innovation-led economic growth in the G8 countries.
Taoist Behavior, an Approach to Create of Social Capital in Organization: a Case Study at Najaf International Airport
Authors: Haddawee Ameerh Hatif , Al-Sharifi Zainab Hadi Maaouf , Furaijl Hussein Basim , Hussein Safaa Tayeh Mohammed
Published: July 2023

Purpose: The aim of this study is to explore the relationship between Taoist behavior and social capital as one of the important types of positive behaviors in organizations.
 
Theoretical Framework:  The study's main goal is to identify how Najaf international airport contributes to obtaining all information through the wide social networks of personal contacts by the managers of the organizations.
 
Design/methodology/approach-The study collected data by designing a questionnaire distributed to (248) employees at Najaf International Airport, and the hypotheses that were developed through the literature related to the research variables were tested.
 
Findings- The results revealed the existence of a correlation and impact relationship between Taoist behavior and the social capital of the organization, and this indicates the importance of social capital for workers and the extent of its contribution to achieving success through appropriate behavior for work, and the method of effective performance in light of competition and unexpected environmental conditions. As the Taoist behavior of the employees is based on two elements: balance and flexibility, and this is in line with the requirements of the social capital of a successful organization.
 
Research, Practical & Social implications: The study is advocate for improving the basis and practices of Taoist conduct in the workplace by pushing individuals to balance their requirements with the demands of their work environment and the demands of their employer.
 
Originality/Value: This paper develops and tests a model that explores the impact of Taoist behavior on social capital.
A Financial Behavior Measurement Model to Evaluate the Financial Markets
Authors: Al-Ali Ali Hameed Hindi , Flaifel Ali Abdulameer , Al_Duhaidahawi Hayder M. Kareem
Published: July 2023

Purpose: This study examines the relationship between the financial behavior measurement models and evaluate the financial markets all sectors listed on Iraq Stock Exchange. The current study also to develop a quantitative model for measuring the financial behavior of investors in the financial markets, and thus knowing their behavior, therefore, determining the efficiency of the investment sectors that are being traded.
 
Theoretical framework: Quantitatively measuring the financial behavior of investors is one of the important issues that have occupied specialists in the financial field due to its close relationship with the level of market efficiency, as well its global indexes. Financial behavior among the behavioral concepts related to the general situation of the investor whether with the knowledge, he possesses or the social situation in which he is present.
 
Design/methodology/approach: The study uses the Quantitative and mathematical analysis. The sample data of this study includes the period from 2004, the date of the establishment of the Iraq Financial Market, until 2020.
 
Findings: The study reveals consistent results with the model. The results show that the proposed model can be applied in any of the financial markets to know investors' behavior and show efficiency for the sectors in the financial market, as well important findings of the study is the inefficiency of most sectors. In addition to that, some sectors in it with performance and efficiency are almost the same during the study period.
 
Research, Practical & Social implications: This study helps Investors and companies on determining the efficient sectors and therefore identifying profitable sectors and selecting them for trading.
 
Originality/value: The findings suggest several Important results for the fields Financial behavior, and efficiency evaluation in financial markets, It has been developed a quantitative model for measuring the financial behavior of investors in the financial markets, and thus knowing their behavior. The model has proven successful in identifying profitable and losing sectors in the Iraq Stock Exchange
The Role of Information Management Systems in the Implementation of the Digital Economy Development Strategy
Authors: Ahmed Dahlia Abdulhussain , Ibrahim Mustafa Ali , Saeed Yasir Jihad
Published: July 2023

Purpose: The aim of this study is to demonstrate the role that management information systems can play in developing the digital economy.
 
Theoretical framework. The theory of optimal discrete-continuous control, the principles of Pontryagin, Bellman and Markov and the theory of the development of digital interactions were used.
 
Design/methodology/approach: The systematic literature review was built from the content analysis of papers from the Web of Science and Scopus database. The papers were analyzed from descriptive, bibliographic, methodological, results and citation characteristics.
 
Findings: From the results, it was noted that Russia is the absolute position in studies related to digital economies and the role that management information systems can play in developing and achieving strategic development, growth and efficiency.
 
Research, Practical & Social implications: Many more publications could not be included for  generalisation  reasons  because  the  study  included  data  from  two  databases. Additionally, our research shows that there aren’t many journals that have written about cause-related digital economy.
 
Originality/value. A model of digital control and development of digital interactions has been proposed and investigated, which takes into account the influence of the "white noise" effect in the system.
Best Theories Practice of Guidance and Counseling for Special Need Students in Special Education School
Authors: Nordin Mohd Norazmi , Shafie Amin Al Haadi , Khalid Nurul Fazzuan , Hanafi Nor Hafizah Mohammad , Baharudin Siti Mastura
Published: July 2023

Purpose: The aim of this study is to explores studies related to counseling guidance services in schools in Malaysia as well as the application of appropriate theories.
 
Theoretical Framework: Guidance and counseling are important units in the management of education in schools. The increase in disciplinary cases as well as current challenges make this unit face various approaches and changes in its implementation in primary schools as well as the most critical in secondary schools.
 
Methodology: The methodology use is the systematic literature review which is 12 documents were review to get the specific data.
 
Findings: The disciplinary problems that arose and occurred frequently in secondary schools in the past, have now begun to tame to prevent its spread in primary schools.
 
Implications: The discussion in this survey paper is expected to provide an initial insight to the next researcher regarding the reality that occurs related to this service in schools.
 
Value: With the influence of the internet in this borderless world, the attitudes of many students are shaped by various external influences that are difficult to curb. Thus, it becomes one of the relatively heavy responsibilities of the school guidance and counseling unit in helping to eradicate these symptoms.
The Implementations of Technology in Special Education Classrooms Based Project
Authors: Nordin Mohd Norazmi , Hamdan Izzat Fadli , Noor Farhanah Mohd , Ali Sariah , Magiman Mohamad Maulana , Yusof Nazeema Mohamed , Tajuddin Nur Ilyana Ismarau
Published: July 2023

Purpose: This qualitative study was conducted to explore the factors that influence the use of technology in special education classrooms.
 
Theoritical Framework: Technology is evolving so fast, that we can’t afford to keep up with it. These technological developments give a new leaf to various aspects of life.
 
Methodology: Respondents were interviewed in three separate sessions and recorded before the thematic analysis was conducted.
 
Findings: This study shows benefit from the emergence of various gadgets that can make teaching and learning more interesting. Nevertheless, there are still teachers who are unable to use technology efficiently in the classroom, especially for special education. This condition is caused by several factors.
 
Implications: The findings of this study are expected to provide an initial overview for subsequent researchers to conduct further studies.
 
Value: Among those affected by this rapid development is the field of education. It can be seen that education is gradually moving according to a fresher and more exciting trend with the application of technology.
Remote Onboarding Effectiveness in Indian it Industry During the Pandemic
Authors: Santhanam Gokul , Balaji K. D.
Published: July 2023

Purpose: The outbreak and impact of COVID-19 has definitely caused the most drastic and rapid shift to the global workforce. The Information Technology (IT) industry was amongst early responders who adopted a remote working model. The aim of this study was to understand the effectiveness of remote onboarding experience in the IT companies.
 
Design/methodology/approach: The perceived benefits of remote working such as creating valuable opportunities for cost saving and greater flexibility for staff has caused many businesses to understand it is a beneficial model of working in the future and hence adopt it. Now that remote working is here to stay, this research studied the experience of the employees who were recruited in the years 2019 and 2020 into various IT organisations. A survey was circulated to understand this effect and a total of 126 employees participated from 21 IT Companies across India. The validity and reliability of the questionnaire was verified and the data was analyzed using SPSS V22.
 
Findings: The results indicated that there is a significant difference in the joining experience between the two groups. The findings showed that the physical joining experience worked better as it helped in a higher employee satisfaction and hence helped learning the job faster. While the remote induction process seemed effective, the gaps pertain to lack of a structured onboarding process, knowledge transfer and supervisor interventions that are relevant for the remote working world.
 
Research, Practical & Social implications: Organizations should understand the importance of making a good first impression with the new joiners. They should ensure smoother interventions that could enhance the culture immersion and knowledge transfer process. 
 
Originality/value: Most Indian IT companies have always allowed employees to work remotely. However, even these employees were required to be physically present for the onboarding process. Remote onboarding as a process did not exist prior to the pandemic and hence this study touches upon a lesser researched topic. The research recommendations provided in our study could help bridge the gaps and provide a better employee remote joining experience.
Technological Capacity and Organizational Culture: the Importance of Organizational Ambidexterity in the Banking Sector
Authors: Yunita Tyna , Sasmoko  , Bandur Agustinus , Alamsjah Firdaus
Published: July 2023

Purpose:  The research aims to identify the role of organizational cultures mediating technological capacity in the relationship with organizational ambidexterity.
 
Theoretical framework:  The effect of technological capacity on organizational ambidexterity is still relatively low. However, when technological capacity is mediated or supported by organizational culture, the effect of technological capacity on organizational ambidexterity becomes greater when compared to its direct effect.
 
Design/methodology/approach:  An online poll was utilized to collect data from the highest levels of management in Indonesia's banking industry. Following nine months, 75 responders completed the surveys.  We employed Smart PLS software for statistical analysis and testing hypotheses.
 
Findings:  The findings revealed that technological capacity and organizational cultures have a beneficial effect on organizational ambidexterity. Organizational cultures mediate the impact of technological capacity and organizational ambidexterity.
 
Research, Practical & Social implications: The study shows that the role of technological capacity with an established organizational culture will support acceleration in achieving organizational ambidexterity. This research contributes to the existing literature by empirically examining the relationship between technological capacity, organizational cultures, and organizational ambidexterity.
 
Originality/value: Several research models and empirical investigations have investigated the relationship between organizational culture, technological capacity, and ambidexterity. There has been a paucity of research on the ‘technological  capacity’  of the banking sector, particularly in developing nations.
Inventory Analysis Using the ABC-Ved Matrix - Applied Research in Al-Zawraa State Company
Authors: Amer Hamed Yasser , Jawad Maha Kamel
Published: July 2023

Purpose: The aim of this study is to examine or analyze the inventory by integrating the analyzes of ABC and VED and take advantage of their advantages together by forming an ABC-VED matrix to classify the inventory according to the cost criteria and the functional importance of the inventory items.
 
Theoretical framework: The ABC-VED matrix consists of ABC analysis, VED analysis, and then the ABC-VED matrix.
 
Design / Methodology / Approach: The researcher relied on the case study approach in this research, due to the multiplicity of features and benefits of this approach by using more than one research method at the same time to obtain the maximum benefit related to the case under study, In addition to the fact that this approach helps in a comprehensive and in-depth analysis of the researched problem by obtaining a large amount of information for all events related to the researched case, Where the researcher seeks through this research to analyze the inventory according to the ABC-VED matrix to classify the inventory into three categories according to the criteria of cost and the functional importance of the inventory.
 
Finding: The results show that the use of the ABC-VED matrix helped Al-Zawra State Company to control, organize and manage its inventory of raw materials and spare parts in more efficient ways, by classifying it into three categories according to the criteria of cost and critical importance, by focusing on the first category and giving it great attention and care because of its high cost, and its great importance.
 
Research, practical & social implications: The study is expected to help control inventory because of its classification into three categories according to the criteria of cost and the functional importance of raw materials and spare parts for the company in the field of research or other companies wishing to control their inventory.
 
Originality / Value: The value of the study focuses on the analysis of inventory in Al-Zawraa State Company, and this research responds to addressing the problems of inventory in the company in the field of research by classifying it into three master categories for the purpose of controlling and managing it better.
The Extent to Which Textbooks Fulfill the Requirements of Digital Transformation in Accounting and Auditing
Authors: Oleiwi Raad
Published: July 2023

Purpose: The study aimed to determine how well textbooks meet the demands of accounting industries' transition to the digital age. To determine how well texts, meet the needs of auditing industries' growth to the digital age and to investigate the extent to which the books fulfill the requirements for digital transformation in accounting and auditing.
 
Theoretical framework: The study's theoretical framework depended on an analysis of the past reviews done by researchers in their literature reviews. It was to show if the textbooks met the demands of a smooth transition of workers from the traditional to the digital age in the accounting and auditing fields. Many past reviews by researchers concluded that textbooks are among the top three resources used in both departments depending a lot on books.
 
Methodology: The methodology used was content analysis, where 21 sources were reviewed. Literature research dates back to the 1960s, but critical articles were chosen from 2018 to the present, considering the advancement in technology and computers, which have impacted the world in numerous ways. Computers are fast, easy, and reliable, but textbooks are still the traditional source of information used in many curriculums across continents. The American Educational Research Association's journals (ERIC) database was used. References found online through Google Scholar and JSTOR searches and reference lists from the digitalization of accounting and auditing periodicals were also used.
 
Findings: The findings from the 21 sources included all of the textbooks that had IT-related topics on accounting. The research suggested a slight emphasis on IT developments in management accounting, auditing fields, and financial accounting, which is consistent with our assumptions. Only 5 of the chosen textbooks in financial accounting addressed IT-related topics. The general coverage of IT advancements in the selected auditing textbook examples differs significantly from that of financial accounting and management accounting textbooks. In the past, it has been expected that most auditing textbooks will at least address computer-assisted audit techniques and technologies (CAAT).
 
Research, practical and social implications: Considering the social implications and the practicality of the research, stakeholders and government agencies should push for policies that would ensure a proper transition to digitization for all its citizens to understand their work better.
 
Originality/value: The novelty and worth were evaluated. Twenty-one books on financial accounting, managerial accounting, and auditing make up the sample. According to actual research, technology improvements and related topics are rarely covered in accounting degrees. Evidence from this study's analysis of the relevant literature indicates that accounting and auditing schools' textbooks ought to devote more time to IT-related issues
Improving Firm Sustainability Through Dynamic Capability: The Mediation Role of Ambidexterity
Authors: Hadi Prasetyo
Published: July 2023

Purpose: This study aims to analyze the effect of dynamic capability dimensions on sustainability and ambidexterity. Furthermore, this study also analyzes the mediating role of ambidexterity to influence sensing, seizing and reconfiguring capabilities in building firm sustainability.
 
Theoretical framework:  There are inconsistencies in previous research related to the effect of dynamic capability. Some recent literatures emphasize the important role of dynamic capability in increasing company sustainability including Li et al. (2019), Dangelico et al. (2017), Chowdhury & Quaddus, (2021). However, in some cases, capability does not have a strong influence on sustainability (Hong et al: 2018, Borahima et al. 2021). This study seeks to analyze further and find a better model.
 
Design/methodology/approach: This study is a quantitative study with a research population that includes employees, managers, and start-up owners in Yogyakarta. From the population, 250 respondents were taken as research samples. The analysis was carried out using the structural equation model method using AMOS software.
 
Findings: The results found that sensing capability had no effect on sustainability and ambidexterity. In other side, seizing and reconfiguring capability influence sustainability and ambidexterity. Furthermore, this study found that ambidexterity was not able to mediate sensing capability on sustainability. Meanwhile, ambidexterity has been proven to mediate each effect of seizing and reconfiguring capability on sustainability.
 
Research, Practical & Social implications: This research emphasizes on managers and entrepreneurs that dynamic capability and ambidexterity have an important role in growing sustainability. Future studies may consider to elaborate further on the role of dynamic capability and ambidexterity both from the aspect of moderating influence and the wider research object aspect.
 
Originality/value:
The results indicate that dynamic capability’s factors especially seizing and reconfiguring capability, also ambidexterity have an important role in company’s sustainability.
The Trade-Off Between Make or Buy Strategy and Their Relationship With Firm Performance
Authors: Abdullah Suzan Abbas , Mejbel Mohanad Kadhim
Published: July 2023

Purpose: The question of whether to make or acquire something is a crucial conundrum that many companies must solve. A crucial step in the operation of a business is determining whether it is more cost effective to develop and manufacture components or services in-house or to purchase them from outside vendors. In order to provide managers in the General Company for Electrical and Electronic industries (GCEEI) in Iraq with assistance in evaluating sourcing choices, the purpose of this study is to address this subject by bringing the conventional make-or-buy literature up to date by adding fresh academic insights.
 
Theoretical framework: the most prominent ideas and methods for deciding whether to produce something oneself or purchase it are explored, along with a literature analysis of relevant material. The phrases "make-or-buy" and "insourcing" and "outsourcing" were used to search for relevant articles in scholarly databases.
 
Design/methodology/approach: We analyzed the data for the year (2022) that is collected through visits and meetings with the Managers, in the (GCEEI) by using two approaches: a. economic analysis and b. break-even analysis to help managers evaluate sourcing decisions.
 
Findings: According break-even analysis for this case, the quantity should be manufactured is more than 4000 Unit so that the manufacturing costs are more than the purchase costs, then the company should go for buy if less than 4000 Unit. According to the results of the economic analysis, the manufacturing decision is the best in the three models because manufacturing costs are lower than purchasing cost.
 
Research, Practical & Social implications: The findings recommend forming interdisciplinary teams consisting of professionals from many fields (buyers, R&D staff, quality representatives, etc.) to prevent making make-or-buy judgments under circumstances of faulty and inadequate data.
 
Originality/value: Both professional and unskilled workers contribute to the company's success, and when decision-making and procurement become routine, a company's long-tenured employees may ease the burden of these recurring tasks.
Accounting Treatment of Drilling and Development Expenses Between the International Reporting Standard Ifrs 6 and the Unified Accounting System (A Comparative Study)
Authors: AL-Hilaly Zainab Jaafar Salman
Published: July 2023

Purpose: The purpose of this research is to identify the accounting treatments for drilling and development expenses in the Iraqi oil companies according to the unified accounting system, and to indicate the extent of compatibility and difference in the treatment of drilling and development expenses between the unified accounting system and the International Financial Reporting Standard IFRS 6.
 
Theoretical framework: The oil industry includes many activities and operations, starting from research and exploration operations through drilling and development operations, and ending with extracting oil from the well and delivering it to the consumer or transferring it to the refining industry. During these activities expenses are realized that should be accounted for in a way that ensures compliance with international standards for the oil industry as Iraq particularly witness a great development in the oil industry represented in dealing with foreign oil investment companies which means the need to standardize accounting treatments for the oil industry between local oil companies and foreign oil companies.
 
Design/methodology/approach: The research used comparative descriptive approach by comparing the accounting treatment of drilling and development expenses under the International Financial Reporting Standard IFRS 6 and the unified accounting system applied in Iraq represented by the Basra Oil Company and the Iraqi Drilling Company.
 
Findings:  One of the most important findings of the research is the concord of the method used by the Basra Oil Company in capitalizing drilling expenses at the expense of wells under operation with the philosophy of the total cost method approved by the standard. However, this agreement is conditional on the absence of dry wells. If the drilling operations resulted in the presence of non-productive or productive wells but in uneconomical quantities, the treatment becomes not compatible with the standard.
 
The practical and social implications: The Basra Oil Company treats all development (maintenance) expenses as operating expenses that are closed at the end of the year in the income statement, this it is not consistent with the philosophy of Standard No. 6 which states that development expenses that aim to maintain the production capacity of the well should be treated as operating expenses, but if development expenses that aim to increase the production capacity of the well must be capitalized on the cost of the well.
 
Originality/ Value: The importance of the research comes from the need to work on applying the requirements of the International Financial Reporting Standard IFRS 6 in accounting treatments for oil expenditures, including drilling and development expenses in Iraqi oil companies.
Voluntary Non-Financial Disclosure and its Impact on Corporate Environmental Responsibility in the Iraq Stock Exchange
Authors: Hasan Hasan adbulridha , Abdulkareem Suhair Kadhim , Khazaal Hasan Jameel
Published: July 2023

Purpose: This Study aims to test the impact of voluntary non-financial disclosure on corporate environmental responsibility, In other words, examining the relationship between voluntary non-financial disclosure and corporate environmental responsibility.
 
Theoretical framework: The theoretical aspect of this study was covered by previous studies published in international journals related to voluntary non-financial disclosure and corporate environmental responsibility.
 
Design/methodology/approach: The main tool for data collection was the questionnaire, by surveying the opinions of 211 CEOs, certified accountants and academics In the Iraq Stock Exchange, the statistical program SPSS was used to analyze this data.
 
Finding: The results showed that voluntary non-financial disclosure has a positive effect on encouraging Companies to disclose environmental information and increase their responsibility in this direction.
 
Research, Practical & Social implications: This study explains the environmental responsibility of companies and clarifies the role of companies in addressing environmental issues as they have the economic and human capabilities to face these issues. This study also helps direct the attention of decision makers and users of financial reports towards environmental issues by increasing voluntary non-financial disclosure.
 
Originality: To the best of our knowledge, this study is the first of its kind at the local level, which discusses the impact of voluntary non-financial disclosure of companies listed on the Iraq Stock Exchange on the environmental responsibility of these companies.