scholarly journals The effect of creating knowledge according to the model (Nonaka & Takeuchi, 1995) on organizational ambidexterity: A study on a sample of Iraqi private banks

2021 ◽  
Vol 27 (127) ◽  
pp. 1-19
Author(s):  
Ahmed Hassan Ahmed ◽  
Salah Al-Din Awwad Al-Kubaisi
Keyword(s):  
Knowledge Creation ◽  
Commercial Banks ◽  
Cultural Awareness ◽  
Added Value ◽  
Organizational Ambidexterity ◽  
Private Banks ◽  
Statistical Program ◽  
Training Courses ◽  
Questionnaire Form

Purpose - This study relies on the descriptive and analytical approach through collecting and analyzing the necessary data, as this approach focuses on polling the opinions of the research sample and its directions, and aims to develop a model that studies the relationship between knowledge creation and organizational ambidexterity in Iraqi private banks and verifying its validity experimentally. Design / Methodology / Introduction - A survey was conducted through a questionnaire form to collect data from a sample of (113) managers in private commercial banks. In addition, this study used the AMOS program and the ready-to-use statistical program package (SPSS V.25) to test the proposed hypotheses of the theoretical model experimentally. Results - The results show that knowledge creation has a significant and positive indirect effect on stimulating organizational ambidexterity in private commercial banks through its effect on exploiting opportunities in the workplace and exploring opportunities in the external environment of banks. Practical effects - to improve knowledge creation, bank management must pay more attention to it as a strategic resource to create wealth and added value to enable organizations to grow and survive through training courses, holders of higher degrees and attract knowledge expertise in addition to the need to maximize cultural awareness towards improving the organizational ambidexterity of banks, especially in Exploiting the bank's internal opportunities, both material and human, according to the current circumstances, through rewards moral and material incentives.   Originality / Value - This study complements and advances previous research on knowledge creation in several ways. First, the current study proposes a conceptual model that illustrates the interrelationships between the main variables in Iraqi private banks. Second, this study explores the role of organizational ambidexterity that benefits from exploiting and exploring opportunities in the context of knowledge acquisition, accumulation and exchange. Thus, overcoming the challenges associated with creating knowledge.

scholarly journals The Role of E-Commerce on the Auditing Practices

2019 ◽  
Vol 11 (4) ◽  
pp. 49
Author(s):  
Firas A.N Al-Dalabih ◽  
Mohammad Enizan Al-Sharairi
Keyword(s):  
Information Technology ◽  
Statistical Analysis ◽  
Significant Role ◽  
Commercial Banks ◽  
Banking Sector ◽  
Statistical Software ◽  
The North ◽  
National Bank ◽  
Training Courses

This study aims to identify the role of E-commerce on the auditing practices in the Jordanian banking sector. The sample of this study consisted of 120 selected from five banks in the north region in Jordan. These banks are: The Housing Bank for Trade and Finance, Union Bank, National Bank of Jordan, Arab Bank and Capital Bank, whereas a questionnaire was designed and distributed to them. A total of (100) questionnaire was retrieved that are valid for statistical analysis formed about 83.3% of overall distributed questionnaires; and the questionnaires have been analyzed using SPSS statistical software. The results of the study indicate that there is a significant role of E-commerce in auditing process in the Jordanian commercial banks, beside that it was revealed that Jordanian commercial banks face many types of E-commerce risks associated with auditing, and the most risk that they faced was the lack of the auditors knowledge on the concepts of information technology and how they are used in auditing. This study recommended the Jordanian commercial banks to conduct training courses for their auditors regarding the concepts of information technology, how to use them in auditing and the nature of the websites and how it design.

scholarly journals The role of artificial intelligence on limiting Jordanian commercial banks cybercrimes

Accounting ◽  
2021 ◽  
pp. 1147-1156 ◽  
Author(s):  
Rafat Salameh Salameh ◽  
Khalid Munther Lutfi
Keyword(s):  
Artificial Intelligence ◽  
Genetic Algorithm ◽  
Financial Market ◽  
Commercial Banks ◽  
Arithmetic Mean ◽  
Point Of View ◽  
Internal Auditors ◽  
It Department ◽  
Statistical Program

This study aims to investigate the role of applying artificial intelligence in limiting cybercrime in the 14 Jordanian commercial banks listed in the Amman Financial Market, from the point of view of internal auditors and IT. For this purpose, a questionnaire was designed and distributed to the study sample of (849). The number of respondents to the questionnaire reached (230). The data of the questionnaire were analyzed, and their hypotheses were tested using the statistical program (SPSS) through tests of the arithmetic mean, standard deviation, linear, multiple regression, and the T-test for two independent samples. The study found a statistically significant effect for artificial intelligence with its dimensions (Expert Systems, Artificial Neural Network, Genetic Algorithm, Fuzzy logic) in limiting cybercrime in Jordanian commercial banks. It was also found that there were statistically significant differences in both genetic algorithm and cybercrime attributable to the job variable in favor of IT department employees.

scholarly journals Disclosure of Debt Instruments in Accordance With The Requirements of The Seventh International Financial Reporting Standard (IFRS7)

2021 ◽  
Vol 11 (3) ◽  
Author(s):  
Lecturer Ali Mahmood Hasen ◽  
Dr.Mohamed Elnair Mohamed Elnour
Keyword(s):  
Financial Reporting ◽  
Commercial Banks ◽  
Analytical Approach ◽  
Position Statement ◽  
Reporting Standard ◽  
International Financial Reporting Standard ◽  
International Reporting ◽  
Financial Position ◽  
Private Banks ◽  
Questionnaire Form

The research sought to discover the application and disclosure extent of the debt instruments within the Iraqi’s commercial private banks in accordance with the seventh international financial reporting standard, by using the descriptive analytical approach building a questionnaire form with the aim of testing the research hypothesis. The research hypothesized that the private Iraqi commercial banks did not apply the principles of the international reporting standard, specifically the Seventh financial standard regarding debt instruments disclosure. The research reached a main conclusion, which is that the Iraqi private commercial banks disclose the amounts recorded in the statement of financial position or the notes for loans and investments held to maturity, and this conclusion was met with a recommendation for the Iraqi commercial private banks to disclose the loans and investments held to maturity and to expand the disclosure of them and their subsidiaries, if any, due to the transparency it provides in the presentation of the financial position statement.

Evaluation of budgetary planning of Iraqi private banks (case Study on a sample of Iraqi Islamic and commercial banks)

2021 ◽  
Author(s):  
Nazar Abbas ◽  
◽  
ali jafar ◽  
Keyword(s):  
Middle East ◽  
Commercial Banks ◽  
Financial Statements ◽  
Islamic Banks ◽  
Islamic Bank ◽  
Private Banks ◽  
Statistical Program ◽  
Statistical Results ◽  
Better Than

The success of the budget system depends mainly on the speed of preparing the actual numbers for all financial operations of the bank or economic unit at the end of the period and comparing them with the budget numbers for the same period, trying to identify the reasons for the actual numbers deviation from the planned by monitoring, and the methods that follow to prevent these deviations to take place in the future. The research aims to study the results of the budgetary planning and comparing them with the actual results, and determining their deviations if they are positive (favourable) or negative (unfavourable) for a sample of Iraqi private banks that are Consisting of ( Islamic banks and commercial banks), the SPSS statistical program was used to analyse the results of the deviation, and the study sample were consisted of ( Iraqi Islamic Bank, National Islamic Bank, Baghdad Bank, and the Middle East Bank) for the fiscal years 2016 and 2017, as these banks were chosen because of their publication of discretionary budgets in the financial statements. Among the most important findings of the researchers was ( Islamic banks are better than commercial banks as the rate of application of planning budgets because most of their statistical results are positive (favorable ).

scholarly journals Strategic Alignment Role in Achieving the Organizational Excellence through Organizational Dexterity

2019 ◽  
Vol 54 (6) ◽  
Author(s):  
Mohammed Jabbar Hadi Aldalimy ◽  
Ali Kahdim Hussein Al-Sharifi ◽  
Dheyaa Falih Bannay
Keyword(s):  
Statistical Methods ◽  
Analytical Approach ◽  
Strategic Alignment ◽  
Organizational Ambidexterity ◽  
Sources Of Information ◽  
Service Excellence ◽  
Organizational Excellence ◽  
Questionnaire Form ◽  
Governance Infrastructure

The current research aims at revealing the role of strategic alignment through its dimensions (communication, governance, infrastructure, partnership and skills) in achieving organizational excellence through its dimensions (excellence in leadership, excellence in service, excellence in knowledge through organizational ambidexterity). In order to achieve the goal of the research a number of colleges of Karbala University was selected. Thus, the research started from a problem expressed by a number of intellectual and practical questions aimed at answering. By diagnosing the level of its importance and its impact and the possibility of achieving strategic alignment in the colleges surveyed, it has used the research questionnaire and a way to get the data and use the research descriptive and analytical approach, which consists of three standards: strategic alignment, organizational excellence and organizational ambidexterity. It was used to consolidate and strengthen these concepts and focus on teachers; an intentional sample included 80 members of teaching colleges. The data were collected from the main sources of information using the questionnaire form; the data were analyzed using a set of statistical methods by means of software (SPSS V.23). The researchers reached a number of conclusions, the most prominent of which is that strategic alignment represents a set of behaviors and attributes that seek innovation and transformation to find new paths for exploring investment and energies available to them.

scholarly journals Creation of a Turkish University League Based on the Contribution of their Economics Departments to Economics Education

2021 ◽  
Vol 11 ◽  
Author(s):  
Selim Baha Yıldz ◽  
Volkan Alptekin ◽  
Sibel Selim
Keyword(s):  
Undergraduate Education ◽  
Personnel Selection ◽  
Academic Staff ◽  
Public Institutions ◽  
Capital City ◽  
Added Value ◽  
Borda Count ◽  
Government Officials ◽  
Training Courses

This study aims to measure the added value created by the economics departments of the universities in Turkey for students throughout their undergraduate education. For the analysis section, the minimum admission scores of the universities' economics departments for the years from 2000 to 2012 were used as input and the net average scores obtained in the economics tests of Public Personnel Selection Examination (PPSE) for the years from 2004 to 2016 were used as output. The data were normalized using the min-max method and the universities were ranked using the "Borda count" method. According to the results, Ankara University ranked the 1st, Hacettepe University the 2nd and Middle East Technical University the 3rd. The first six positions in the top ten ranking are held by the universities located in the capital, Ankara. This is attributed to various factors such as the long-established character of the universities in the capital city, availability and diversity of training courses and materials for PPSE, permanency of the academic staff, prevalence of standard daytime education in these universities, and the role of the capital as the seat of public institutions, resulting in greater motivation among students as they have more contact with senior government officials.

scholarly journals Creation of a Turkish University League Based on the Contribution of their Economics Departments to Economics Education

2021 ◽  
Vol 11 (2Pt1) ◽  
pp. 255-262
Author(s):  
Selim Baha Yıldız ◽  
Volkan Alptekin ◽  
Sibel Selim
Keyword(s):  
Undergraduate Education ◽  
Personnel Selection ◽  
Academic Staff ◽  
Public Institutions ◽  
Capital City ◽  
Added Value ◽  
Borda Count ◽  
Government Officials ◽  
Training Courses

This study aims to measure the added value created by the economics departments of the universities in Turkey for students throughout their undergraduate education. For the analysis section, the minimum admission scores of the universities' economics departments for the years from 2000 to 2012 were used as input and the net average scores obtained in the economics tests of Public Personnel Selection Examination (PPSE) for the years from 2004 to 2016 were used as output. The data were normalized using the min-max method and the universities were ranked using the "Borda count" method. According to the results, Ankara University ranked the 1st, Hacettepe University the 2nd and Middle East Technical University the 3rd. The first six positions in the top ten ranking are held by the universities located in the capital, Ankara. This is attributed to various factors such as the long-established character of the universities in the capital city, availability and diversity of training courses and materials for PPSE, permanency of the academic staff, prevalence of standard daytime education in these universities, and the role of the capital as the seat of public institutions, resulting in greater motivation among students as they have more contact with senior government officials.

scholarly journals The Role of Internal Auditors in Achieving the Social Responsibility of the Commercial Banks Operating in Jordan: A Field Study

2021 ◽  
Vol 16 (6) ◽  
pp. 42
Author(s):  
Faris Al Qadi ◽  
Mohammed Al Haija
Keyword(s):  
Sustainable Development ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Significance Level ◽  
The Sustainable Development ◽  
Internal Auditors ◽  
The Social ◽  
Training Courses ◽  
Business Behavior

The aim of this study is to identify the role of the internal auditors in achieving the social responsibility of the commercial banks operating in Jordan as a result of its affectivity on the sustainable development of the society. The descriptive statistics were used to describe and respond to the two study samples, the ANOVA test and the T-test were used as well at the significance level (0.05) to examine the hypothesis of the study. This study found out that the internal auditors are doing well in verifying the integrity of commercial practices in Jordan regarding the human rights and business behavior on one hand, and don’t leave a finger with regard to the safety of environmental and social practices on the other hand. One of the important study recommendations is the necessity of urging the internal auditors to play a pivotal role in monitoring commercial banks related to environment and social relationships by holding training courses and programs in addition to conducting further studies on social responsibility and sustainable development.

scholarly journals The Role of Learning Organization Dimensions on Enhancing Knowledge Creation: The Case of Commercial Banks Working in Jordan

2019 ◽  
Vol 14 (11) ◽  
pp. 153
Author(s):  
Nadera Hourani
Keyword(s):  
Learning Organization ◽  
Knowledge Creation ◽  
Commercial Banks ◽  
Life Skills ◽  
Essential Elements ◽  
High Performing ◽  
Units Of Analysis ◽  
New Concepts ◽  
Creativity And Innovation

Nowadays, through the competitive business, creativity and innovation are essential elements that lead organizations to generate concepts of value, worth and be in the racetrack of worldwide competition. There was an urgent need to emerge new concepts that strengthen and fasten the speed of developing business. Important concepts are Learning Organization and Knowledge Creation, both together ensure acquiring life skills and professional stability and security through facilitating the learning process. The current study tries to seek answers that identify and explore the role of learning organization dimensions on enhancing knowledge creation. The sample consisted of all executives working in (10) commercial banks operating in Jordan featuring (134) individuals. The study found that learning organization dimensions have impact on enhancing knowledge creation. Thus, commercial banks seek to improve the team dynamics, build their skills and experiences, and builds a high performing team which reflects on the positively on the banks, and helping them to continue running effectively. The findings suggest further research must be considered about other units of analysis.

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