Decision-Making
3 articles filed under this keyword.
Employing Artificial Intelligence Techniques in the Development of Financial Accounting Systems
Bayar Jumaah Khudhur, Iman Othman Ahmad, Darya Harbi Ibrahim
In light of the rapid developments witnessed in today's world, it has become essential to reconsider the methods applied in accounting practices. Artificial intelligence (AI) offers significant potential to enhance the quality of accounting information and support decision-making processes. This study, both in its theoretical and practical aspects, aims to examine the impact of utilizing artificial intelligence techniques on the quality of accounting information, in addition to understanding the extent of their contribution to improving the efficiency and decisions of users. To achieve the objectives of this study and test its hypotheses, a questionnaire consisting of three main dimensions will be designed and distributed to a sample of accountants and auditors in the city of Erbil. The collected data will be analyzed using the Statistical Package for the Social Sciences (SPSS), ultimately leading to a set of conclusions and recommendations.
Volume 12 · Issue 6 · December 2025The Effect of the Economic Crisis on Internal Policy and Foreign Relations in the Kurdistan Region (2014-2024)
Kamran Ahmad MohammedAmin, Chro Rashid Ali
From 2014 to 2024, the Kurdistan Region confronted a significant economic and financial crisis that immensely affected its national policies and international relations. This situation is crucial for regional decision-makers as it scientifically analyses the impact of the economic crisis on policies and relations in the Kurdistan Region that audit and review decision-making institutions to develop strategic and effective solutions to tackle economic challenges and foster development within the region. To reach this goal, researchers utilized quantitative methods for data analysis in certain areas. Ultimately, they reached several conclusions. Financial strains from the Iraqi federal government—especially due to budget cuts and declining oil prices—along with other economic issues since 2014 have exacerbated the economic crisis in the Kurdistan Region. This has led to significant negative effects on service sectors, resulting in increased poverty and unemployment rates. This study includes three discussions along with several recommendations. The first discussion focuses on a theoretical analysis of decision-making processes. The second analyses how economic factors influence internal policies within the Kurdistan Region, while the third investigates the effects of these economic conditions on Foreign Relations.
Volume 12 · Issue 5 · October 2025Decision-Making Skills Among Members of The Iraqi Kurdistan Parliament
Buhar Muhammad Karim, Omar Ibrahim Aziz
The aim of the current research is to identify the level of decision-making skills among members of the Iraqi Kurdistan Parliament, and the significance of the differences in them according to demographic variables (gender, age, nationality, educational level, years of service in Parliament). The research relied on the descriptive survey method, and the sample consisted of (95) male and female members selected from the members of the fifth session of the Iraqi Kurdistan Parliament, to whom the decision-making skills scale that had been prepared was applied, which in its final form consisted of (31) items. Its validity and reliability were verified. After analyzing the data using SPSS, the results showed that the level of decision-making skills among members of the Iraqi Kurdistan Parliament in general is high, and it was found that there are no statistically significant differences in decision-making skills attributed to the variables: gender, age, nationality, academic level, and years of service in Parliament. In light of the results included a number of recommendations for stakeholders and some suggestions for future researchers.