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Factors Affecting Human Resources Accounting and Its Impact on Profitability and Performance Improvement: Applied Study in General Company for Engineering Industries Ban Abdul-Kadhm Abdulaali; Alyaa Hussein Mohmmed Ali Alesaa; Hala AbdulAmeer Dhahir
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.641

Abstract

The research aims to identify the factors affecting human resources accounting and their impact on profitability and performance improvement, as there is still limited evidence regarding the factors that play a role in determining the level of disclosure of information related to human resources in the financial reports of these banks, as well as providing an indicator to measure the level of disclosure of human resources, which enables bank departments to assess the level of this disclosure in their reports mechanism. The research was applied in your State Company for Engineering Industries, a public company affiliated with the Iraqi Ministry of Industry, and the research was applied for the period (2021-2024). The study came to a number of conclusions, chief among them that business organizations' financial reports do not disclose human resources, which means that these reports do not contain a significant portion of the information that would aid the various groups of users in making informed decisions about these organizations.  Given the growing significance of innovation, creativity, and the intensity of competition in today's world, modern organizations are depending more and more on human resources to accomplish their objectives and obtain a competitive edge. This calls for the provision of pertinent information.
Controls of Accounting Information Systems and Their Role in Reducing Financial Data Manipulation and Improving the Quality of Accounting Reports: An Applied Study at Al-Mansour Investment Bank for the Period (2017–2024) Hala AbdulAmeer Dhahir
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1065

Abstract

This research Aims to study controls security systems Information accounting and its role in limit from manipulation with data finance and improve quality reports accounting, with the focus on an experience bank Al-Mansour For investment during period 2017-2024. Done. Accreditation on Curriculum Applied And analytical, where included Search collection Data from during Surveys and interviews with employees And officials Systems Information And review Finance, In addition to study Reports Finance For the period Studied . Showed. results Search that application Controls security systems Iinformation accounting shares In a way big in reduction Opportunities manipulation With data Finance, And raise accuracy and reliability Reports Accounting . As well. Bent Results that Controls like Control in Access, Review Interior, documentation Operations Finance, And alerts order Automatic she has effect positive on transparency Information accounting And its quality . Search to that Strengthening Controls security Systems Information accounting It is considered from Factors Basic To maintain on safety Data Finance, to support take decision Financial, And more trust between investors And customers . foot Search group from Recommendations The process To enhance effectiveness Controls in Banks, including Guarantee protection Data Finance And improve quality Reports accounting.