Faculty of Management and Economics

This paper aims to study the effect of the accounting information system on financial performance with the role of internal control as the mediator. The information gathered from the (90) questionnaires were distributed among selected employees in (18) industrial companies. The results indicated a significant impact of Timeliness, Accuracy and Verifiability on financial performance. Whilst showed no significant effect on the Relevance of financial performance. Internal Control was shown to positively moderate between the relationship Relevance, Accuracy and financial performance. Whereas, the internal control system moderates no-showed an effect on the relationship between Verifiability, Timeliness and financial performance. In light of the findings, this study suggests the management to establish better strategies that can ensure the effectiveness and efficacy of internal control. The effectiveness of the accounting information system also improves the financial performance of companies. The study contributes to the field of knowledge by support to the relationship between accounting information system and financial performance using internal control as a mediator. The existing research gap in the context of industrial companies is filled by this study through the provision of a new theoretical approach and managerial foundation for future studies.

This paper primarily examines how internal control affects the financial performance of the six banking sectors in Iraq. The inductive approach used in this paper entails the surveying, studying, comparing and summarizing of all papers published in prominent journals in the past seven years. This paper found that internal control is weak in Iraq compared to developing countries in the analyzed studies. It also found that internal control is more positively correlated to financial performance 94.28 % than negatively linked to it 5.72 %. After defining the studies through a systematic review, the researchers concluded that most studies on the two variables i.e. internal control and financial performance had indicated a significant and positive relationship between both. In addition, the researchers also found that none of the previous studies had addressed the abovementioned correlation in the context of the Iraqi banking sector.

This paper primarily examines how internal control affects the financial performance of the six banking sectors in Iraq. The inductive approach used in this paper entails the surveying, studying, comparing and summarizing of all papers published in prominent journals in the past seven years. This paper found that internal control is weak in Iraq compared to developing countries in the analyzed studies. It also found that internal control is more positively correlated to financial performance 94.28 % than negatively linked to it 5.72 %. After defining the studies through a systematic review, the researchers concluded that most studies on the two variables i.e. internal control and financial performance had indicated a significant and positive relationship between both. In addition, the researchers also found that none of the previous studies had addressed the abovementioned correlation in the context of the Iraqi banking sector.

The aim of this study was to investigate the impact between Internal Control Components (ICC) and the Financial Performance (FP) of the Iraqi banking sector. The selected components were control environment, control activity, risk assessment, information & communication, and monitoring. The theoretical framework in this study was based on the Agency theory. A quantitative approach using Structural Equation Modelling (SEM) was utilised as the main study design. The data was collected from a group of respondents comprising CFO, CEO, Accountants, Internal Auditors, and Audit Committee selected through non-random purposive sampling. The actual survey questionnaire was distributed to 365 respondents, and the data were analysed using SEM to determine the impact between Internal Control Components and Financial Performance. The study results indicated that the Internal Control Components have a significant impact on Financial Performance. The positive significant relation were control acti...

This study aims to examine the impact of environmental costs dimensions on the financial performance of Iraqi industrial companies with the role of
environmental disclosure as a mediator. The data
was collected from annual reports of 25 selected
companies of the Iraqi stock exchange and oil sector from 2014 to 2018. The results show that the
average percentage of environmental disclosure
in the industrial companies selected in this study
was 20.0 % and the mean found was 20.2 %. The
results also showed that environmental costs (contingent costs and external social costs) positively
influence financial performance, while contingent
costs, social costs, hidden costs, and Image & relationship costs show a positive influence on environmental disclosure. The findings revealed that environmental disclosure was positively significant in
affecting financial performance. It was found that
environmental disclosure fully mediated the relationship between environmental costs (hidden costs
and Image & relationship costs) and financial performance. Environmental disclosure partially mediated the relationship between environmental costs
(Contingent costs, and social costs) and financial
performance. There is no mediation of environmental disclosure for the impact of Conventional costs
on financial performance. It was also found that
environmental disclosure mediated the impact of
environmental costs (Conventional costs, Image
& relationship costs, and External social costs) on
financial performance. This indicates advantages
for companies that produce less moderate environmental disclosure and enables them to gain investors’ confidence. This study’s implications provide
insights into the implementation of the measurement of environmental costs and environmental disclosure in Iraq

This study aims to examine the impact of environmental costs dimensions on the financial performance of Iraqi industrial companies with the role of environmental disclosure as a mediator. The data was collected from annual reports of 25 selected companies of the Iraqi stock exchange and oil sector from 2014 to 2018. The results show that the average percentage of environmental disclosure in the industrial companies selected in this study was 20.0 % and the mean found was 20.2 %. The results also showed that environmental costs (contingent costs and external social costs) positively influence financial performance, while contingent costs, social costs, hidden costs, and Image & relationship costs show a positive influence on environmental disclosure. The findings revealed that environmental disclosure was positively significant in affecting financial performance. It was found that environmental disclosure fully mediated the relationship between environmental costs (hidden costs and I...

In the globalization era, lean initiatives and environmental management systems are increasingly implemented in the automotive industry. The aim of this report is to investigate and perform structural analysis of Lean Six Sigma (LSS) and Organizational Performance (OP). Data were obtained from 252 top management leaders in the Malaysian automotive industry. This report presents the results of the Exploratory Factor Analyses (EFA), Confirmatory Factor Analysis (CFA), and reliability analysis, which are empirically verified and validated. A set of assessment measurements of LSS and OP is expected to be suitable for their characteristics and improve their competitiveness. Thus, the main objective of the analysis was to provide additional insight into the relationship between LSS and OP by examining the effects of ISO 14001 certification as a moderator. The results indicate that ISO 14001 certification does not significantly moderate the relationship between LSS and OP in the Malaysian automotive industry. However, the OP values for ISO 14001 certified companies are higher than those without ISO 14001 certification.

Green innovation is increasingly implemented in the automotive industry. The aim of this study is to review and structural relationship analysis of green innovation and green performance. A set of assessment measurement of strategy propose green performance is expected to be suitable to their innovation characteristics and improve their green performance. Thus, the aim of this study is to investigate the relationship between green innovation and green performance in Malaysian automotive industry. The conceptual model using Structural Equation Modeling (SEM) has been proposed. Based on the proposed conceptual model and reviewed, research hypotheses are being developed. The paper culminates with suggested future research work.