How does budget participation affect managerial performance in the higher education sector? A mediated-moderated model

Asian Journal of Accounting Research, Год журнала: 2024, Номер 9(4), С. 325 - 339

Опубликована: Июнь 27, 2024

Purpose Employee participation in budgeting enhances motivation and commitment, leading to better performance by enhancing ownership. Within Iraqi higher education institutions (HEIs), the current investigation delves into influence of participative on managerial performance. Drawing upon goal-setting theory, this study discerns budget goal commitment as a mediating variable while also examining directive leadership moderator dynamics association. Design/methodology/approach The used partial least squares structural equation modelling (PLS-SEM) using SmartPLS 4.0. 373 questionnaires were collected from managers public universities, with 58.37% responding. Findings findings show that partially mediates connection between Furthermore, results showed increases positive associations Originality/value This expands existing literature shedding light role moderating leadership. It enriches discourse management accounting providing more elucidation how employee involvement process

Язык: Английский

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Advancing Sustainable Learning by Boosting Student Self-regulated Learning and Feedback Through AI-Driven Personalized in EFL Education

Lecture notes in networks and systems, Год журнала: 2024, Номер unknown, С. 36 - 54

Опубликована: Янв. 1, 2024

Язык: Английский

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Explainable Machine Learning for Real-Time Payment Fraud Detection: Building Trustworthy Models to Protect Financial Transactions

Lecture notes in networks and systems, Год журнала: 2024, Номер unknown, С. 1 - 25

Опубликована: Янв. 1, 2024

Язык: Английский

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A socio-ecological perspective on drivers and inhibitors of purchasing NFTs in tourism

Current Issues in Tourism, Год журнала: 2025, Номер unknown, С. 1 - 18

Опубликована: Май 3, 2025

Язык: Английский

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Harnessing Technological Innovation and Artificial Intelligence in Iraqi Commercial Banks to Achieve Sustainability

Lecture notes in networks and systems, Год журнала: 2024, Номер unknown, С. 280 - 296

Опубликована: Янв. 1, 2024

Язык: Английский

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The Role of Artificial Intelligence in Promoting the Environmental, Social and Governance (ESG) Practices

Lecture notes in networks and systems, Год журнала: 2024, Номер unknown, С. 256 - 279

Опубликована: Янв. 1, 2024

Язык: Английский

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The Mediating Influence of Energy Reduction on the Relationship Between Green Production and Digital Sustainability: Insights from Iraqi Oil Companies

Lecture notes in networks and systems, Год журнала: 2024, Номер unknown, С. 144 - 156

Опубликована: Янв. 1, 2024

Язык: Английский

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Enabling Sustainable Learning Through Virtual Robotics Machine Mediation of Social Interactions Between Teachers, Students, and Machines Based on Sociology Lens

Lecture notes in networks and systems, Год журнала: 2024, Номер unknown, С. 55 - 76

Опубликована: Янв. 1, 2024

Язык: Английский

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The possibility of applying metaverse in cultural heritage tourism: A case study on the ancient city of Babylon

Tourism and Hospitality Research, Год журнала: 2024, Номер unknown

Опубликована: Дек. 18, 2024

This paper explores cultural heritage tourism decision makers’ perspectives on adopting metaverse technologies to enhance experiences and preservation at the ancient Mesopotamian city of Babylon in Iraq. The represents an emerging phenomenon persistent 3D virtual environments accessed through augmented reality. Babylon’s sprawling ruins could be vividly recreated attract tourists both on-site online. However, challenges around authenticity, infrastructure, competing priorities may inhibit adoption. To investigate this complex issue, 8 semi-structured interviews were conducted with Iraqi government officials museum administrators. Interview transcripts thematically analyzed identify key opportunities barriers. Findings revealed knowledge gaps benefits, concerns over inauthenticity simulated experiences, enthusiasm for widening youth access, various adoption challenges. Core recommendations include starting small experimental pilots, building makers digital literacy, framing as complements not replacements, improving supporting technology infrastructure time. formative qualitative study provides crucial insights into expert perceptions inform policies guiding effective, context-specific integration ultimately enrich heritage. Further research measuring pilot project outcomes is warranted.

Язык: Английский

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The Role of Artificial Intelligence in Improving Customer Service and Retaining Human Resources: Digital Sustainability as a Mediating Variable

Lecture notes in networks and systems, Год журнала: 2024, Номер unknown, С. 77 - 92

Опубликована: Янв. 1, 2024

Язык: Английский

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