Ishtar journal of economics and business studies <div>Ishtar Journal of Economics and Business Studies (IJEBS) is a peer-reviewed electronic international journal. This statement clarifies ethical behavior of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial Board, the peer-reviewer­­­­­ and the publisher (ISHTAR ACADEMY GROUP). This statement is based on COPE’s Best Practice Guidelines for Journal Editors.</div> <div> </div> en-US (Hakeem Hammood Flayyih) (HUSSEIN KADHIM SHARAF) Fri, 13 Jan 2023 08:59:50 +0000 OJS 60 The role of the effective external control system of central banks on commercial banks <p>This research aimed to identify the role of internal control in the central bank of the government in Iraq with a review of the components of the effective regulatory system, and to identify the supervisory activities in commercial banks, the researcher has used the descriptive approach in conducting the study by collecting data from its primary sources. the research was summarized into a set of recommendations that consider the need for organizations to apply codes of conduct and follow them up, increasing attention to internal control as one of the most important elements of an effective control system, adopting continuous training of internal control workers to keep pace with modern audit mechanisms, and the need to respond quickly to internal control observations by the management of the institution. work on the development of a model for risk assessment in government departments, which includes identifying the most important risks of fraud that may be exposed to the government department, assessing the likelihood of their occurrence and determining the actions to be taken.</p> Ali Aboudi Nehme Al Jabouri, Nagham Hamid Al-Yasiri, Rabab Nazim Khazam Al-Akili Copyright (c) 2022 ali aljbooure Fri, 23 Dec 2022 00:00:00 +0000 The Moderate Role of the Perceived Orientation of Information Technology in the Relationship between Human Capital and Organizational Innovation Mediating Orientations to Learning: Literature Review <p>The study focuses on investigating the moderate role of the Perceived Orientation of Information Technology (POIT) in the association of organizational innovation and human capital through the dimensions of direction to learning as an intermediary in the public Company of Electrical and Electronic Industries in Baghdad. A survey form was administrated to (262) workers in the company from all organizational levels. The most noticeable results were a positive association between Human Capital (HC) and organizational innovation (OI) through the dimensions of direction to learning through (shared vision - the commitment to learning - openness). However, it was unsuccessful in harmonizing HC and information technology (IT) to bring about OI, despite a positive role for IT in achieving organizational innovation. The study recommended developing a mechanism and programs to invest HC, technology, and learning to bring about changes and face challenges through creativity in processes, products, and services.</p> Mustafa Khudhair Hussein, Ruaa Basil Noori Al-tekreeti, Mohammed Faez Hasan, Hakeem Hammood Flayyih Copyright (c) 2023 Mustafa Khudhair Hussein, Ruaa Basil Noori Al-tekreeti, Mohammed Faez Hasan, Hakeem Hammood Flayyih Wed, 18 Jan 2023 00:00:00 +0000 Measuring the level of banking performance according to the requirements of comprehensive quality management: an application study <p>Research is important that the term comprehensive quality management has become an important factor in assessing the performance of banks that are closely linked to the life of society, so it is important that banks apply the requirements of comprehensive quality management in order to maintain their performance and determine their level, and the overall quality is an appropriate entry point for upgrading the level of service at the level of banking institutions as the latter the main financier of the local economy and a mirror of the extent to which they keep pace with international standards, and characterized by the characteristic of competition that has become one of the most competitive The great pressures that call for attention to quality and provide a lot of qualities that relate to the quality requirements of different customers and then apply comprehensive quality management that requires the cooperation of all managers and individuals at the level of each banking institution in order to meet the needs and desires of customers and thus the ability to face competition and stay in the market and achieve all long-term goals. Comprehensive quality management is an excellent method in the banking institution, and its application requires a tot Requires range of requirements starting with the acquisition and commitment of senior management to implement them, and this is to build a model of comprehensive quality management that achieves the satisfaction of the internal and external customer of the banking institution.</p> Ali Jaber Tayh Albderi, Mohammed Faez Hasan , Hakeem Hammood Flayyih Copyright (c) 2023 Ishtar journal of economics and business studies Thu, 26 Jan 2023 00:00:00 +0000