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IJEFSD
Published by Research Parks Publishing
ISSN : 26154021     EISSN : 26206269     DOI : https://doi.org/10.31149/ijefsd.v7i1
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal on Economics, Finance and Sustainable Development (IJEFSD) is an international, peer-reviewed, and scholarly journal aimed at being a platform for interdisciplinary researchers across the globe to develop and advance both theory and practice of economics and finance while considering sustainability. IJEFSD welcomes all well-developed papers exploring areas of economics and finance including papers in area of sustainable development. Moreover, the journal accepts research articles based but concerning a topic of interest in the field of sustainability whilep pointing out fields, such as, economics, marketing, business, management, sociology and and other related ones.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 469 Documents
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Fiscal Policy and Financing of Water Resources Management Projects in Iraq: Challenges and Solutions Abdulridha, Mustafa Mahdi
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i4.5510

Abstract

Exacerbated by way of weather trade, population boom, and terrible monetary coverage, Iraq's water sources management is in huge hassle. Sustainable Financing Mechanisms: Fiscal policy is a chief source or device to offer long-term financing arrangements to finance infrastructure projects that preserve and distribute water. Government economic policy plays a crucial role in nearly each realizable thing of the financial system, while a brand new ecology, adapted to an increasingly scarce approach of obvious survival, might call for a holistic technique, which needs to be taken severely and need to, therefore, come to the fore in overcoming this kind of barriers to the financing of effective water resources management in Iraq. The objective of the studies is evaluate authorities expenditure, tax guidelines and the financial incentives that affect water handling projects The have a look at explores economic measures and their position in making sure sustainability of water sources and affords pointers for enhancing financial governance and aid productivity (Al-Ansari et al., 1970).
Effect of Strategic Management to Enhance Adaptability to Change in Management Consulting Companies AlNajem, Hosam Salem Ibrahim
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i4.5511

Abstract

This study addresses how strategic management helps management consulting firms in Saudi Arabia adapt better to changes. It fills an important gap in understanding how strategic approaches boost a company's resilience and ability to learn continuously in fast changing environments. The research focuses on identifying which parts of strategic management like planning, vision, innovation, and resource use most effectively promote adaptability, which we measure through resilience and ongoing learning. What's special about this study is that it centers on Saudi Arabia's consulting scene, a sector that’s developing quickly under Vision 2030. The insights gained here could also be useful for other industries worldwide that face swift changes. For this research, a survey was done with 108 employees from a Saudi consulting firm. The data was analyzed using basic statistics and regression techniques. The findings indicate that managing innovation (β=0.677, p<0.001) and resources (β=0.424, p<0.001) have the biggest positive impact on resilience. Similarly, resource management (β=0.92, p=0.02) and innovation (β=0.42, p=0.04) considerably support continuous learning. Interestingly, having a strong strategic vision showed a noticeable effect on resilience (β=1.23, p=0.02). On the other hand, traditional strategic planning didn’t seem to have a meaningful influence on adaptability (p>0.05). To summarize, the ability to adapt in consulting firms depends more on flexible skills like innovation and agile resource use than on strict planning. The study recommends promoting a culture of innovation, developing flexible resource systems, and continuously encouraging learning. Policymakers can help by offering R&D incentives to support these efforts. Overall, this work provides a framework for companies dealing with uncertainty and aligns with Vision 2030’s goals for economic diversification. Future research should look into sector-specific strategies for adaptability and explore how leadership influences these processes
Quantitative Easing and Economic Stimulus Policies: Potential Benefiting from Them in Iraq Kadhim, Halah Hashim; Dakhel, Alaa Abbas
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i4.5513

Abstract

Quantitative easing is an unconventional monetary policy used by some central banks to stimulate the local economy. The central bank prints a predetermined amount of money that will be used to purchase government bonds or financial assets to increase liquidity, this increases the excess reserves of the banking system, increases the prices of the financial assets that were purchased, and reduces their size. Banks are also forced to lower the interest rate, which leads to increased borrowing in the country and thus stimulates the economy. This policy is usually used when normal methods of controlling the money supply fail, that is, when the bank interest rate, discount rate, and interbank interest rate are at or near zero. Through its mandate, the Central Bank of Iraq seeks to support the development process and stimulate economic growth in Iraq by supporting the liquidity of specialized banks with financial initiatives that enable them to provide industrial, agricultural, and housing loans to support economic activity and create job opportunities. It also provides financial initiatives to private commercial banks to finance small and medium-sized enterprises, the bank has taken several steps and provided facilities, including banking facilities through rescheduling bank loans to the private sector, particularly those owed by small and medium-sized enterprises, as well as extending the repayment period for existing and future loans , Continuing to support real activities through the lending policy adopted by the Central Bank and in cooperation with banks operating in Iraq to drive development.
Relationship Marketing Investments as an Entry Point to Enhance Their Engagement With the Banking Brand: From Theory to Practice Idan, Afrah Raheem; Hussein, Amodah Obaid
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i4.5516

Abstract

The current research aims to uncover the role of Relationship Marketing Investments, represented by (Financial investments, Social investments, Structural investments), as an entry point to enhance customer engagement in the banking brand, represented by (cognitive processing, affection processing, activation processing), among a sample of private bank customers in Diwaniya Governorate, which includes six banks: (Taif Islamic Bank, Gulf Commercial Bank, Bank of Baghdad, United Investment Bank, International Development Bank, Trade Bank Of Iraq‎). To achieve the research objective, which stems from the problem raised, represented by (Can Relationship Marketing Investments enhance customer engagement in the banking brand among the concerned sample?), the research adopted the descriptive analytical method, using the questionnaire as an instrument to collect the necessary data for analyzing the levels of the research variables among the sample. Accordingly, (200) questionnaires were distributed to customers dealing with commercial banks, and (179) questionnaires were retrieved, of which (22) were invalid and not compliant with the required specifications as they were incomplete in response. This indicates that the number of valid questionnaires for analysis reached (157), which is equivalent to (78.5%) of the targeted sample responses, and to analyze these results, the research directed to adopt two packages, namely (SPSS & AMOS.V.27), for extracting The desired results; based on the results reached, the research concluded that there is a meaningful correlation between Relationship Marketing Investments and customer engagement with the banking brand, indicating that customers have a positive preference for dealing with commercial banks to improve customer communication quality through multiple distribution channels such as telephone, email, and social media. This, in turn, enhances positive interaction and builds trustworthy relationships. The research also focused on several recommendations, including the need to improve customer communication channels by adopting different distribution channels, which motivates customers to experience the service and build more positive relationships with them. Additionally, relevant banks should develop specialized training programs for their service providers by focusing on communication and relationship-building skills with customers. And properly trained service providers can provide positive experiences that enhance customer engagement.
The Role of Entrepreneurial Knowledge in Workaholism: an Applied Study of the Opinions of a Sample of Workers in the Diwaniyah Education Directorate Rahman, Sahar Jabbar
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i4.5520

Abstract

The current research aims to uncover the role of Entrepreneurship knowledge in influencing (Innovation, Problem Solving, Skill, and Leadership) in Workaholism, manifested as (Immersion in Work, Motivation at Work, and Enjoyment of Work) among a sample of employees in the Diwaniyah Education Directorate. To achieve this goal, which emerged from the problem statement formulated as the question (Is there a role for Entrepreneurship knowledge in Workaholism among employees in the Diwaniyah Education Directorate?), a descriptive analytical approach was adopted by adopting a questionnaire to collect the necessary data for identifying the levels of research variables. Accordingly, (200) questionnaires were distributed, of which (173) were retrieved, with (12) damaged questionnaires, (27) unretrieved questionnaires, and (161) valid questionnaires for analysis, representing a response rate of (80.5%). To analyze the data obtained, two packages were used: (SPSS & AMOS.V.29) to analyze the results and build the analytical aspect of the research. Based on this, the research yielded several results, the most important of which is the presence of a meaningful correlation between Entrepreneurship knowledge and Workaholism. This is because Entrepreneurship knowledge serves as a powerful tool for enhancing Innovation in the workplace. By fostering an atmosphere where employees embrace new ideas and innovative ways of doing things, Diwaniyah Education Directorate can foster a culture of innovation that pushes performance to greater heights. In line with this research, the Diwan Education Department should strive to design specific training programs to increase the level of Entrepreneurship among staff members, including workshops and courses on Innovation and creativity skills, which will enhance employee efficiency and bolster initiative.
The Role of Artificial Intelligence in Enhancing The Accuracy of External Audit Reports an Applied Study on Commercial Banks According to The FRS Annon, Shehlaa Neamah; Neamah, Shurooq Mohammed
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i4.5521

Abstract

The research aims to evaluate the impact of using artificial intelligence techniques on improving the quality and accuracy of external audit reports issued by Iraqi banks. To achieve this goal, the research followed a descriptive and analytical approach, with data collected using a questionnaire distributed to a sample of 200 auditors and accountants working in Iraqi commercial banks. The research reached a set of results, the most important of which is a positive relationship between the use of artificial intelligence technologies, such as machine learning and data analysis, and increased accuracy of audit reports. These technologies contribute to reducing errors and improving the quality of reports. However, the application of artificial intelligence faces some obstacles, most notably the lack of technological infrastructure and supporting laws that enable the effective use of these technologies. Based on these findings, the study recommends training auditors on the use of AI tools to enhance their skills and ability to leverage these technologies in their work. It also emphasizes the importance of developing a legal framework that supports the integration of technology into auditing processes.
The Role of The Iraqi Private Sector in Taking Advantage of International Economic Integration Opportunities Kazem, Baydaa Jawad
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 8 No. 1 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i1.5523

Abstract

The Iraqi private sector has tremendous potential to capitalize on international economic integration opportunities by enhancing its competitiveness, expanding its exports, attracting foreign investment, and contributing to infrastructure development and knowledge transfer. However, the Iraqi private sector faces significant challenges that require concerted efforts between the public and private sectors to overcome. These challenges include the unstable security and political situation, bureaucratic corruption, weak infrastructure, and difficulty accessing financing. To overcome these obstacles and maximize the private sector's benefits from economic integration , the study recommends that the Iraqi government improve the business environment, facilitate procedures, provide investment incentives, develop infrastructure, support small and medium-sized enterprises, and combat corruption. The study also emphasizes the importance of the private sector itself developing its capabilities, investing in innovation and quality, and building strategic partnerships with international companies. Activating the role of the private sector and enabling it to exploit international economic integration opportunities represents a crucial step toward achieving sustainable economic development and a prosperous future for Iraq.
Lean Management Practices as a Driving Force for Guiding Administrative Leadership in Entrepreneurial Organizations: an Applied Study in Private Universities in The Middle Euphrates Region Al-Khuzaie, Dunya Khammat Nashmi; Ajel, Ameera Ghasi; Kareem, Estabraq Ali
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 8 No. 1 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i1.5525

Abstract

The current study aims to identify the role of lean management practices across its dimensions (workplace organization, continuous improvement, multi-functional workers, and six-dimensional diffractometers) in enhancing entrepreneurial organizations in their dimensions (independence, creativity, proactivity, and risk tolerance). Accordingly, a sample of administrative leaders from private universities in the Middle Euphrates region was selected. (85) questionnaires were distributed to the study sample, and (81) valid questionnaires were retrieved for analysis. This necessitated clarifying the tools used to present the study's findings. The most important statistical tools used for this purpose were the structural modeling equation, Cronbach's alpha coefficient, arithmetic mean, standard deviation, Pearson's correlation coefficient, and regression coefficients, which were extracted using SPSS.V.29 and AMOS.V.29. Based on the results obtained by the study, it was found that there is a significant correlation and influence between the impact of lean management practices on organizations. Entrepreneurship. Perhaps the most important conclusion reached by the study was that applying lean management principles contributes significantly to enhancing the innovative capabilities of academic institutions, supporting a more flexible and innovative environment for knowledge production and teamwork.
Big Data-Based Internal Control and its Impact on Improving Financial Reporting Quality Khaji, Jinan Abed
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 8 No. 1 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i1.5526

Abstract

Contemporary work environments face escalating challenges due to the massive and enormous volumes of financial and operational data produced by economic units, which has led to making Big Data technologies one of the key tools for developing internal control systems and improving the quality of financial reports. The current research aims to study the role of Big Data-based internal control systems in enhancing the credibility, accuracy, and transparency of financial reports in Iraqi economic units. This is achieved by developing a theoretical framework that links internal control practices with advanced data analysis tools, and then practically testing this framework through a targeted questionnaire directed at a sample of employees in internal control departments, financial accounting, and risk management. The research concludes that integrating Big Data tools into the design of internal control for economic units is crucial to mitigate financial errors and detect manipulation early, which strengthens investor confidence and achieves a competitive advantage for economic units. The findings of this research contribute to bridging the knowledge gap, whether at the local or regional level, by demonstrating the potential of investing in digital transformation to develop internal control environments and improve the quality of financial reports in Iraq.
The Relationship Between Voluntary Disclosure, Accounting Earnings Quality, and Its Impact on Investor Confidence: An Applied Study at the Middle East Investment Bank for the Period 2010–2024 Mohammed, Batool Hadi; Ghulam, Saifuldeen Jabbar; Kadhim, Fawziya Jassoom
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 8 No. 1 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i1.5527

Abstract

The paper employs an applied case study of the Middle East Investment Bank to investigate the relationship between voluntary disclosure, accounting profits quality, and investor confidence from 2010 to 2024. The research problem stems from the following question: To what extent does optional disclosure enhance earnings quality, and how will it affect investor confidence? This study incorporates quantitative tools for measuring earnings quality (i.e., accrual models) and disclosure content analysis along with market indicators of investor confidence, and uses a descriptive-analytical methodology based on reviewing financial reports and voluntary disclosures issued by the bank. To determine these relationships among the variables, multiple linear regression tests were performed along with mediation relationship tests. Findings from this preliminary research indicate that a higher level of earnings quality due to optional disclosure is likely to increase investor confidence, while one key mediating factor in the relationship between investor confidence and voluntary disclosure is earnings quality. The findings also suggest that if bank management wants to improve financial data reliability, investor confidence, and the stability of financial markets, it should make more voluminous voluntary disclosures and engage in more transparent accounting practices.

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