مرتضى صالح مهدي الجعيفري

The purpose of this study is to measure the extent of the impact of the efficiency of administrative performance on the adequacy of the internal control system. The study verified a number of administrative directors, assistant managers, audit and accounts directors, human resources management, auditors and accountants in governmental economic units (University of Kufa) in Iraq, and the study was based on two basic assumptions: -The internal control environment is available at a high level in government economic units at a rate of (100%) at all levels of the research sample. -Internal control activities are available at a large level in government economic units, the research sample, and the researcher used the descriptive approach in the theoretical side, and the statistical analysis in the practical side. Providing internal control components, especially in the control environment, and the study concluded with a number of recommendations necessary for higher management in providing internal control elements with an appropriate level of efficiency and support in providing the appropriate environment for internal control, in addition to a clear understanding of the importance of internal control from higher management

Abstract There has been an emergence of a new term in the accounting field due to recent developments in various sectors such as the industrial and service sectors and the need for the development of accounting methods that are suitable for these advances. The term agility originally came from graceful thought which is one of the trending important terms that have been produced in accounting through the use of one of the modern methods represented by agile accounting. This study conducted a performance evaluation process in the Najaf governorate, Zamzam Tourist Complex which is one of the key tourist hotels. The study relied on the point box in the performance evaluation process assuming there is wastage in hotel resources. The finding showed that if the performance fund is used in the service unit, it will lead to getting rid of the existing waste and it will raise the efficiency of performance in the Zamzam Tourist Complex Hotel. Through this result, the study proved the validity of this hypothesis presented. More importantly, this study finds that the lack of control over these resources and the lack of an efficient system used in controlling the disbursement, resources and equipment are among the main reasons for the existence of real waste in the hotel. Lastly, this study recommends that fund performance must be applied in detail in order to activate the role of oversight and internal audit, which will have a positive impact on and ultimately lift the performance evaluation of the hotel. Keywords: Lean accounting, lean thinking, Box Score, value streams, tourism companies

العوامل المؤثرة على اتخاذ القرارات الاخلاقية للمحاسبين في العراق

Abstract Auditor's self-efficacy is a feature arising from social cognition theories, leading to strengthening the internal audit quality as an effective factor of auditing's professional functions. This issue increases professional ethics in auditors. The present study investigates the effect of self-efficacy and professional ethics on the internal audit quality in companies listed on the Iran Stock Exchange. In this study, 312 internal auditors working in companies listed on the Tehran Stock Exchange participated. The study was conducted in 2023. The study tool was a questionnaire. To analyze and test the research hypotheses, the partial least squares analysis method was used. The results of the study hypotheses test revealed that the self-efficacy of the auditor improves the level of internal audit quality. Also, results revealed that professional ethics affects the positive relationship between self-efficacy and internal audit quality and positively strengthens this relationship.