علي نوري عبد الزهره البدران

This paper aims to demonstrate both the accounting of resource consumption and the balanced scorecard as contemporary accounting techniques and their major role in developing the performance of the economic unit in comparison with the traditional cost-effective methods. It also highlights the role of accounting for resource consumption in supplying sufficient knowledge to incorporate the Balanced Scorecard technologies and describes its effects on the efficacy of performance management and clarifies issues of complementarity between accounting for resource consumption and Balanced Scorecard viewpoints. In order to achieve these goals, the research relied on the data of the men's clothing factory in Najaf for the year 2018, through field visits and personal interviews with department directors and employees in order to apply the technique of accounting for resource consumption and the balanced scorecard and the effect of their integration on the evaluation of the efficiency of the performance of the economic unit. . The results show that the integration between resource consumption accounting (RCA) and the balanced scorecard (BSC) leads to an increase in the efficiency of the financial and non-financial indicators of the four perspectives of the balanced scorecard (financial, customer, internal operations, and learning and growth perspectives). Consequently, it will lead to an increased evaluation of the performance efficiency of the economic unit of the research sample.

يهدف البحث إلى ايضاح أثر الحوسبة السحابية على الأداء المالي في الشركات العراقية ، وتحسين جودة المعلومات المحاسبية والتقارير المالية، وبيان الفوائد والإجراءات الواجب اتخاذها لتحسين سياسات الرامية لقبول اعتمادها، وذلك من خلال الاستعانة بالاستبانة لتحليل متغيرات البحث وبيان التأثير والارتباط باستعمال مجموعة من الاساليب الاحصائية المناسبة باستعمال البرنامج الاحصائي ( SPSS)، وتوصل الباحثون الى مجموعة من الاستنتاجات اهمها: وجود علاقة ارتباط قوية ذات دلالة إحصائية بين كل من الحوسبة السحابية وجودة المعلومات المحاسبية. وايضا وجودة علاقة أثر ذات دلالة إحصائية بين الحوسبة السحابية وجودة المعلومات المحاسبية. ضرورة تشجيع الشركات العراقية على استخدام تطبيقات المحاسبة السحابية في الشركات المدرجة في سوق العراق للأوراق المالية التي تؤدي إلى تحسين أدائها وجودة معلوماتها وتقاريرها المالية. توصلت الى مجموعة من التوصيات من اهمها ضرورة توفير مراكز بيانات عالية الجودة لتحفيز الشركات على الاستثمار في المحاسبة السحابية. ضرورة توعية وزيادة ثقة المستخدمين في مؤسسات والوحدات المحاسبية كافة باستعمال برامج المحاسبة السحابية لما تتميز به من دقة الحسابات وأمان التعامل بها. وكذلك ضرورة أن يتلقى جميع المحاسبين تدريباً في مجال التكنولوجيا، وتطوير مهارتهم التكنولوجية.

Abstract Purpose: The object of this analysis is to investigate empirically the determinants of the audit selection by local or Non-local Auditor (NLA) and their effect on companies listed on the Tehran Bourses. Theoretical framework: The selection of an independent auditor is influenced by numerous factors. The agency theory predicts that when firm size, debt leverage, and staff compensation costs rise, the likelihood of electing a qualified volunteer auditor in the ordinary general assembly will as well (Hassas Yeganeh & Heidari, 2008). Design/methodology/approach: The study seeks to examine whether local or NLA are chosen in companies mentioned on the Tehran Stock Exchange (TSE). The research sample contains 108 companies listed on the Tehran Bourses between 2013 and 2019. Findings: The findings show that the probability of contracting with a NLA decline to a considerable degree if there is a rise in the number of local auditor (LA) regardless of auditor rating. Also, the likelihood of choosing a NLA is lower for high-quality financial reporting companies. Besides, if a NLA is selected, audit fees (AF) are likely to be reduced. Research, Practical & Social implications: Independence is a determinant of employment for central and non-local auditors. The studies focus on auditor independence, which non-local auditors may not have when compared to local auditors in companies in which the government contributes to financing part of its capital. Originality/value: The research adds to the literature on corporate governance by emphasizing that Board oversight is not a good alternative to auditor monitoring of Financial Statements (FS) credibility and indicates that an auditor may have licensing criteria.

Abstract: (2496 Views) Background. Football clubs' strategic performance should be evaluated as an essential subject in strengthening competitive advantage rather than concentrating on the financial elements of a club's operations, as has traditionally been the case. Sports managers are now looking for strategic technologies that will assist them in obtaining precise and dependable information on how their teams are genuinely doing. This helps them improve customer satisfaction and strengthen their relationship, which leads to more money for football teams. Objectives. The goal of this study was to use the Balanced Score Card in Najaf Football Club to show financial and non-financial indicators in evaluating the club's long-term performance. Methods. An empirical quantitative research approach based on economic and non-financial data was applied in this case. The club's strategic success may be evaluated based on non-financial data and information to move away from the conventional assessment based solely on financial data and information. The Balanced Score Card, which Kaplan and Norton made, was used to look at how well we did. Results. Although the measures of customer perspective (16.55%), internal operations (43%), education, and growth (32.84%) for Najaf Football Club decreased, the measures of financial perspective rose (31.93%). But because the football business is unique, it needs to pay more attention to customers and internal processes (such as training and recruiting professional players) to reach a level of customer satisfaction that improves the rest of the balanced scorecard. Although the financial perspective measures increased in the study, other perspectives, such as customer service, internal operations, education, and growth, showed disappointing results. This highlights the sports managers' narrow concentration on the financial element alone rather than on improving the rest of the perspectives, which is one of the most important components in achieving success and being competitive. Conclusion. It is possible to conclude from the findings that the managers of Najaf Football Club should pay more attention to non-financial measures related to the customer and seek to achieve his satisfaction, with the need to increase the focus on internal operations such as increasing productive training hours while attracting experienced and efficient players as a result. It is essential for all club staff, including managers and players, to have the appropriate degree of education and development for the club to maintain a competitive edge over the long term. Keywords: Balanced Score Card, Strategic Performance Evaluation, Football Clubs

ABSTRACT Sustainable development according to the United Nations, listed firms globally now routinely provide sustainability data. However, there is not enough information on Sustainability Performance Quality (SPQ) in the majority of emerging economies, including Malaysia. The quality of sustainability performance is very important and considered by this study as it is key to investment or business decisions and relevant in the context of the study in terms of achieving sustainable development. This study looks at how the SPQ of the top 100 Malaysian- listed businesses is affected by factors connected with corporate governance (e.g., board meetings, board size, and board ethnic diversity). The Top 100 firms were considered as a result of their public visibility and impact on society. Utilizing 500 firm-year data, a longitudinal sample of 500 nonfinancial firms on the Bursa Malaysia for 2015-2019 is employed in this study. The findings from the analysis using the Fixed Effect estimation technique in panel regression demonstrated that ethnic diversity and board size have positive impacts on the SPQ of the chosen enterprises at 1% and 5% significant levels. However, board meetings have a significant but negative influence at a 5% level of significance. The descriptive study found that the average SPQ is 26%, which has to be improved despite the significant relationship pointing to a development in the calibre of sustainability disclosures. Bursa Malaysia's necessary regulatory improvements and an effective board might result in this outcome. In addition, the study poses to develop a policy for the firms, stakeholders, government, and regulators to rise the disclosure standard of corporate sustainability. Also, gaps are filled in the study by providing empirical evidence and new insights on the significance of board meetings, board ethnic diversity, and board size in Malaysian firms' sustainability disclosure – with the least attention to empirical research. Conclusively, if sustainable development must be achieved, sustainability practices become relevant as suggested by the United Nations and the Global Reporting Initiative.