The Impact of Digital Transformation of Accounting Information System in Enhancing the Effectiveness of Internal Control DOI Creative Commons

Ahmed Mejbel Daway,

Wasan Mejbel Daway,

Karrar Ali Zghair

et al.

Journal of Lifestyle and SDGs Review, Journal Year: 2025, Volume and Issue: 5(3), P. e05572 - e05572

Published: Feb. 27, 2025

Objectives: This research aims to investigate the role of Digital Transformation (DT) in enhancing effectiveness Internal Control (IC) Iraqi institutions, considering modified Accounting Information Systems (AIS). The study seeks understand how AIS under DT influences efficiency and accuracy internal control systems. Methods: A descriptive questionnaire was used measure relationship between variables. sample consisted accounting specialists auditing professionals from universities Maysan Governorate, Iraq. total 78 questionnaires were distributed collect relevant data for analysis. Results: findings indicate that is positively significantly related IC application a digital transformation environment enhances speed financial operations, contributing improved mechanisms. Conclusion: highlights need accountants Iraq adapt by transitioning traditional roles analysts who utilize available information. shift will help enhance improve operations institutions.

Language: Английский

Entrepreneurial leadership and organizational performance: employee creativity and behavior DOI
Ahsan Nawaz, Wenqi Jiang, Saeed Akhtar

et al.

Management Decision, Journal Year: 2025, Volume and Issue: unknown

Published: Jan. 24, 2025

Purpose This research aims to highlight the connection of entrepreneurial leadership with improved organizational outcomes through employee-driven factors creativity and behavior. It addresses certain existing gaps concerning interaction practices performance. Design/methodology/approach A quantitative cross-sectional design was employed analyze among study variables. Data collected from 414 employees across various industries in Punjab, Pakistan an adapted questionnaire which structured form. Smart Pls 4 SPSS were used for analysis data. Findings The findings indicate positive significant effect on performance, wherein employee behavior are key mediators. shows that high levels directly linked performance metrics organizations led by leaders. consequently underscores need creating environment encourages supports behaviors required leadership. Originality/value enriches academic discourse quantitatively confirming mediating role between Unlike previous studies focused mainly direct effects or less quantifiable aspects, this provides empirical evidence supporting a model where attributes significantly impact success under insight is valuable leaders practitioners aiming utilize dynamic business settings.

Language: Английский

Citations

0

Integrating Quantum Computing and Predictive Analytics and Their Role in Reducing Costs and Achieving Sustainable Development Goals DOI Creative Commons

Ghazi Maan Faisal,

Saba Kareem Abbood

Journal of Lifestyle and SDGs Review, Journal Year: 2025, Volume and Issue: 5(3), P. e05573 - e05573

Published: Feb. 27, 2025

Objectives: The research aims to demonstrate the integration between Quantum Computing (QC) and Predictive Analysis (PA) their role in reducing costs while achieving Sustainable Development Goals (SDGs). study addresses inefficiencies calculating measuring product under traditional systems examines how QC PA can enhance cost reduction quality better meet customer needs. Additionally, seeks strengthen theoretical framework with practical applications, illustrating this improves a company’s competitive position promoting social, environmental, economic sustainability. Methods: employs descriptive analytical approach, focusing on application of management. It relies financial data from selected company analyze impact integrating sustainable development. methodology provide empirical evidence supporting effectiveness optimizing resource energy use. Results: findings confirm that significantly contributes reduction, which turn plays crucial SDGs. highlights enhances efficiency utilization, identifies weaknesses systems, supports transition toward manufacturing. By improving production processes minimizing waste, fosters innovation Conclusion: underscores importance modern management strategies achieve sustainability objectives. Encouraging innovative local manufacturing through enhanced optimization production. suggest companies adopting improve edge, reduce costs, contribute environmental sustainability, ultimately aligning global development goals.

Language: Английский

Citations

0

The Impact of Digital Transformation of Accounting Information System in Enhancing the Effectiveness of Internal Control DOI Creative Commons

Ahmed Mejbel Daway,

Wasan Mejbel Daway,

Karrar Ali Zghair

et al.

Journal of Lifestyle and SDGs Review, Journal Year: 2025, Volume and Issue: 5(3), P. e05572 - e05572

Published: Feb. 27, 2025

Objectives: This research aims to investigate the role of Digital Transformation (DT) in enhancing effectiveness Internal Control (IC) Iraqi institutions, considering modified Accounting Information Systems (AIS). The study seeks understand how AIS under DT influences efficiency and accuracy internal control systems. Methods: A descriptive questionnaire was used measure relationship between variables. sample consisted accounting specialists auditing professionals from universities Maysan Governorate, Iraq. total 78 questionnaires were distributed collect relevant data for analysis. Results: findings indicate that is positively significantly related IC application a digital transformation environment enhances speed financial operations, contributing improved mechanisms. Conclusion: highlights need accountants Iraq adapt by transitioning traditional roles analysts who utilize available information. shift will help enhance improve operations institutions.

Language: Английский

Citations

0