مسار بولونيا
AR
Research Falih Majid Hassan
اثر الهيكل الشبكي على سرعه الاستجابة للتغيرات التي تطرا على مخرجات نظم المعلومات المحاسبية
2025 مجلة جامعة الكوت
يهدف البحث لتسليط الضوء على اثر الهيكل الشبكي على سرعه الاستجابة للتغيرات في مخرجات نظم المعلومات المحاسبية واستعراض شامل للهيكل الشبكي والنظم المعلوماتية المحاسبية من خلال تحليل العوامل المؤثرة في سرعه الاستجابة بما فيها العوامل التقنية مثل سرعه وكفاءه الاتصالات والأجهزة والعوامل الإدارية مثل فرق العمل والتدريب والتواصل الداخلي بالإضافة الى العوامل الاقتصاديه مثل تكلفه التحسينات المطلوبه والعائد المادي المتوقع من خلال تركيز البحث على تحليل اساليب تقييم الاستجابه للتغيرات مثل قوه الاستجابه وزمنها والعوامل المؤثره مثل حجم النظام وتعقيده ومن ثم يتم تسليط الضوء على تقنيات التحليل الشبكي والتقييم الاقتصادي لما تقدمه من رؤى حول التفاعل بين مكونات النظام وتقدير الكلفه والفوائد والاداء المالي للمنظمة.
The role of internal audit in enhancing governance in economic institutions: a field study
2024 Scientific Research Journal of Economics and Business Management
This paper seeks to examine how internal audit contributes to good governance in economic institutions especially in adverse conditions of Algeria. Due to the complexity involved in the design and implementation of, financial and operation systems, internal audit has become a strategic process that can go beyond the simple identification of financial irregularities and misstatements. The findings demonstrate how internal audit supports the application of governance principles and how it enhances the management of risks, the level of transparency and organisational performance. Cross-sectional research was done of which involved internal auditors and senior management on a sample of Algerian economic institutions. The study established positive and significant correlation between the quality of internal audit and governance. In addition, the research discovered that institutions with good internal audit mechanism in place benefit from better transparency, enhanced risk management and organizational performance. According to these findings, institutions should improve internal audit mechanisms with a view to being sustainable and gain competitive advantage.
The Impact of Implementing International Financial Reporting Standards (IFRS) on Local Institutions
2025 Scientific Research Journal of Economics and Business Management
IFRS adoption has become a critical component in enhancing quality and comparability of financial reporting outcomes on a global scale. The study seeks to discuss the influence of IFRS implementation in the local setting with reference to its effect on financial transparency, the quality of financial reporting and the attractiveness of investment. It evaluates the impact of those standards on the performance, both operationally and financially, of the local institutions besides bringing to light the problems they have in the adjustment to international accounting practices. This research has undertaken a mixed methodology through the combined utilization of both qualitative and quantitative data collection. It will analyze the financial statements of local institutions before and after the adoption of IFRS to trace significant changes. The research will also survey and interview the major stakeholders, particularly the financial managers and accountants, to elicit their experiences and opinions about the transition to IFRS. The results are anticipated to bring out the benefits of adopting IFRS; ensured transparency, increased investor confidence and standardized financial reporting practices. The study shall also bring out some challenges which will include among other things the heavy cost of implementation, the need for proper training and the resistance of people within the organization to change. It is against this backdrop that the present study is conducted with the view to proffer practical recommendations to local organizations and/or policymakers toward the successful adoption of IFRS which, when actualized, gives a further push to them for improving their competitive posture and integration into the world's economy.
مفاهيم التقييم للأصىل غير المتداولت وانعكاسها على جىدة المعلىماث المحاسبيت Valuation concepts for non-current assets and their reflection on the quality of accounting information
2024 Al Kut Journal of Economics and Administrative Sciences مجلة الكوت للعلوم الاقتصادية والادارية
يهدف البحث لتسليط الضوء على تبني مدخل معين من مداخل تقييم الاصول غير المتداولة (الكلفة التاريخية, الكلفة الاستبدالية, صافي القيمة القابلة للتحقق, القيمة الحالية و القيمة العادلة) وانعكاس ذلك على جوده المعلومات المحاسبية واثر كل مدخل من تلك المداخل .
Investigating the Moderating Role of Management Overconfidence on the Relationship Between Financial Distress and Growth Opportunities and Accounting Conservatism in the UAE Stock Market.
2025 مجلة جامعة الكوت university of kut journal
Conservatism is an action that is used in conditions of uncertainty and limiting management’s optimistic behaviors to increase the reliability of financial statements. Financial distress and growth opportunities are among the factors that can improve the level of accounting conservatism. Meanwhile, managers' behavioral characteristics are expected to influence the relationship between financial distress and growth opportunities with accounting conservatism. Therefore, this study aims to investigate the effect of management uncertainty on the relationship between financial distress growth opportunities, and accounting conservatism. The results of this study show that the variables of financial distress and growth opportunities have a positive and significant effect on accounting conservatism. Management overconfidence has no significant effect on the relationship between financial distress and accounting conservatism but it moderates the relationship between growth opportunities and accounting conservatism and has a negative and significant effect on the relationship between them. In other words, those managers with unfavorable financial situations do not have a positive outlook on the future of the company and increase the level of accounting conservatism. Managers of large and growing companies also tend to opt for more conservative accounting practices to minimize their political and social costs. However, overconfident managers are optimistic about the future of the company and reduce the level of accounting conservatism.