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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Hamzah N. Al-Jumaili
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Zero-Based Budgeting versus Management Strategy and Applicability: An Applied Study In Municipalities Of Anbar Governorate Hamzah N. Al-Jumaili; Malik Ahmed Awad
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.1007

Abstract

This study investigates the feasibility of applying zero-based budgeting in themunicipalities of Anbar Governorate in Iraq, verifies the existence of a writtenstrategy for its adoption, analyzes available resources and capabilities, andproposes a practical model for its implementation.This study uses a descriptive and analytical approach through data collection andanalysis. A survey research tool "questionnaire" was used, designed to achieve thestudy objectives, and distributed to 280 municipal employees, including managers,accountants, and local council members, to assess their perceptions of applyingzero-based budgeting. In addition, interviews were conducted with senior officialsto obtain their vision towards implementing zero-based budgeting in theirdepartments and whether it is in their minds and strategies. The results of our studyindicate major gaps in current practices, including the absence of a clear strategyfor adopting zero-based budgeting, insufficient financial resources, lack of skilledemployees, insufficient technological infrastructure, weak administrative support,and the absence of legislative frameworks supporting the implementation of thistype of budgeting. The study also identified critical areas for improvement,including developing a clear strategy, enhancing staff capacity through training,enhancing administrative support, upgrading technological resources, andreviewing legal frameworks to support the foundations of zero-based budgeting.The findings underscore the need for a comprehensive and well-supportedtransition plan to successfully implement zero-based budgeting in Anbarmunicipalities. By addressing these challenges, municipalities can improve resource allocation, prioritize projects more effectively, and ultimately enhancefinancial management practices. The paper concludes with a proposed model thatrepresents the basic steps that should be adopted initially when embarking on thezero-based budgeting process, to ensure the successful implementation of zero-based budgeting.
ENHANCING ACCOUNTING RESEARCH: HOW ARTIFICIAL INTELLIGENCE CHANGES THE GAME? Hamzah N. Al-Jumaili
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.393

Abstract

This study explores artificial intelligence technology in the scientific research environment, as the researcher seeks to demonstrate the impact of artificial intelligence technology on the quality of scientific research within the framework of accounting sciences in the context of multiple countries represented by (Iraq, Egypt, Saudi Arabia, Jordan, Spain, Australia, Malaysia). The questionnaire tool was used to obtain an answer to a set of paragraphs related to the research variables represented by the dimensions of artificial intelligence and the quality of scientific research. 863 answers were obtained from the countries under study, and these data were subjected to statistical analysis using the SPSS-25 program. The conclusion was reached that artificial intelligence negatively affects the quality of scientific research within the framework of accounting sciences. The partial effects between the research variables and factors can be viewed in the results that were explored in the study. A set of detailed results related to the practices of using artificial intelligence in countries were reached, as we concluded that researchers tend to use artificial intelligence at a low level and may reach a moderate level, which gives an impression about the trend of current practices towards introducing innovative technologies in preparing scientific research in the field of accounting, as technology is used to enhance efficiency and improve results without full reliance on it. However, there is still a general reluctance to fully rely on artificial intelligence in the field of accounting sciences. Despite the potential benefits of the technology, such as increased efficiency and big data analysis, concerns about accuracy, deep understanding, and ethics hinder the general acceptance of full adoption; our study found that Saudi Arabia and Australia have a high level of practices of using artificial intelligence in a large part of the research preparation process. While in countries such as Iraq and Egypt, our results recorded the lowest use of this technology in the field of scientific research in accounting sciences.
Co-Authors Malik Ahmed Awad