This take a look at aimed to look at the effect of virtual monetary inclusion on financial balance indicators and the overall performance of Iraqi business banks throughout the period 2014–2024. Financial inclusion is considered a key tool for promoting financial development, permitting all segments of society—mainly the financially excluded—to get right of entry to banking services inclusive of savings, credit, coverage, and coins transfers. The observe’s findings discovered a wonderful and statistically tremendous relationship among financial inclusion signs and the liquidity of Iraqi banks. The consequences also indicated that the distribution of financial institution branches and ATMs is focused in primary towns and industrial facilities, limiting get admission to to economic offerings in rural regions and growing economic exclusion. The study showed the lifestyles of an extended-time period equilibrium among financial institution liquidity and monetary inclusion indicators which include banking density (BD), ATM ratio to the adult population (ATM), and personal region credit score to GDP (DSOGDP), while banking spread (BS) did no longer display a tremendous impact on liquidity within the long time. The mistakes correction version consequences showed that the Iraqi banking device can correct approximately 54% of deviations from lengthy-term equilibrium within the following duration, reflecting the stability of the relationship between monetary inclusion and liquidity. The have a look at recommended increasing the use of banking era, simplifying economic processes, growing a complete financial institution database, and establishing a country wide middle for financial inclusion to decorate get admission to to monetary services for all segments of society, in particular financially excluded corporations.

Blockchain technology has emerged as a transformative innovation with the potential to reshape traditional accounting and auditing systems. As a decentralized, transparent, and immutable ledger, blockchain enhances the accuracy, reliability, and traceability of financial information. This study provides a comprehensive examination of the opportunities and challenges associated with implementing blockchain within corporate accounting and auditing environments. Drawing on existing literature, the paper explores how blockchain introduces a “third-entry” accounting model that strengthens data integrity and supports real-time transaction recording. The technology facilitates continuous auditing, automated verification through smart contracts, and instantaneous financial reporting, thereby improving efficiency and reducing the likelihood of fraud, manipulation, and human error. Despite these benefits, blockchain adoption faces several obstacles, including regulatory uncertainty, interoperability issues, scalability constraints, high implementation costs, and skill shortages among accounting professionals. Privacy concerns and the difficulty of modifying immutable records further complicate integration into existing accounting frameworks. The study also highlights emerging practices in blockchain-based auditing, such as automated confirmations, continuous assurance, and enhanced data analytics capabilities. By analyzing the current state of blockchain applications, this research underscores the need for regulatory harmonization, standardized frameworks, and capacity building to support effective adoption. The findings contribute to the growing discourse on digital transformation in accounting and call for future research to explore interdisciplinary applications, ethical considerations, and the long-term impact of blockchain on financial reporting ecosystems.

This paper explores how digital forensic accounting can help in combating the embezzlement of public funds in Iraq and how it will help in the vision of sustainable development. The study uses the information of Iraqi government, international reports, and comparative evaluation in understanding how information systems strategies could be used to increase the effectiveness of fraud detection, investigation, and recovery in the Iraqi public sector. According to the available sources, there have been huge losses to the public funds since 2003 with projections of between 150-450 billion USD of the funds lost being as per different official and parliamentary sources. Iraq experienced a slight positive increase in the Transparency International Corruption Perceptions Index as the country was ranked 23 points (2023) and 26 points (2024). According to recent statistics, there has been a massive rise in digital payments, which have risen to 7.6 trillion Iraqi dinars (2024) upon 2.6 trillion Iraqi dinars (January 2023) indicating that there is a substantial infrastructure that can be used to support digital forensic applications. Statistically, the analysis shows that the issues of digital infrastructure capacity and forensic accounting effectiveness (b = 0.687, p < 0.001), forensic effectiveness and fund recovery rates (b = 0.759, p < 0.001), fund recovery and sustainable development impact (b = 0.634, p < 0.001) are strongly correlated. The cost benefit analysis shows outstanding returns of NPV of 1.758.2 million and ROI of 998. These results have immense implications to policy makers, auditors and development practitioners who may want to consider technological solutions to enhance financial integrity as Iraq seeks sustainable development agendas.

Linear Programming (LP) is an effective method that has been developing with time as a means of providing more efficient solutions to various optimization problems and decisions under difficult circumstances. It started as a way of planning production, transport, and resource utilization, but sustainability, digital revolution, and management by data has taken its relevance to the crossroad. The study explored the value of use of LP in the contemporary world, how it is better off with new technologies, and what it could be in the future. The paper employed the desk review research technique, relying on scholarly articles, books, and research reports to follow the development of LP since its conventional application in manufacturing and energy systems to new ones in artificial intelligence, smart cities, and environmental planning. The findings revealed that LP is highly suitable in terms of saving costs, improving efficiency and sustainable development. However, it still is problematic in the sense that it is founded on simple and a priori assumptions that is not always a reflection of reality. The authors concluded that with the addition of machine learning, cloud computing, and quantum optimization, such limitations would be minimized when using LP. LP would remain significant in making intelligent, sustainable, and data-informed decisions in future.

As global climate concerns intensify alongside China’s pursuit of carbon neutrality, the low-carbon transition of the manufacture industry has become an urgent necessity. As a key driver in the digital era, how FinTech can effectively facilitate this transition has emerged as a critical issue. Therefore, this study selects panel data from 30 Chinese provinces spanning 2004 to 2023 to examine the mechanisms through which FinTech influences low-carbon development of manufacture industry. The study shows: (1) FinTech exerts a direct promoting effect on the low-carbon development of the manufacture industry, but this effect is only significant in regions with high levels of FinTech. (2) FinTech indirectly facilitates low-carbon transformation through stimulating green technology innovation and reducing energy intensity. (3) Government environmental attention and human capital exhibit stage-specific moderating roles along the transmission pathway, the former amplifies FinTech’s driving force on technological innovation, whereas the latter accelerates the conversion efficiency of innovation outcomes. Building upon these findings, this study proposes the following targeted policy recommendations: regions with underdeveloped financial infrastructure should promote the integration of FinTech with traditional financial services; green technology innovation should be strengthened through dedicated funds, while energy efficiency should be enhanced via integrated “energy-efficiency loans with digital management systems”; government should build a phased and multi-party collaborative policy system, combining stronger policy guidance at the front end with enhanced cultivation of interdisciplinary talent at the back end, ultimately forming a comprehensive support system. This research elucidates the dual pathways and conditional mechanisms through which FinTech drives low-carbon development in manufacturing, offering strategic insights for aligning technological innovation, financial support, and policy guidance.

The convergence of Artificial Intelligence (AI) and sustainable banking is transforming the global financial landscape, presenting both extraordinary opportunities and significant challenges. This paper provides an in-depth review of AI applications in the banking sector, elaborating on their role in advancing efficiency, enhancing customer experience and promoting financial inclusion, while also examining their implications for sustainability. Drawing on a thematic analysis of scholarly literature, case studies, industry reports and studies, this analysis identifies key applications of AI in fraud identification, credit risk management, wealth management, customer service automation and regulatory compliance. Further than operational welfare, the review centre is evolving sustainability-focused on uses of AI, comprising environmental, social and governance (ESG) risk calculation and green finance simplification. However, major challenges remain, notably data privacy risks, algorithmic bias, regulatory uncertainty, high operational costs, workforce disruptions and the environmental impact of AI systems. The analysis underscores significant gaps in aligning AI adoption with broader sustainability goals, regulatory expectations and ethical standards. To address the identified loopholes, this research recommends future research strategies focused on the development of accountable AI frameworks, explainable AI, stronger regulatory harmonization and inclusive financial contact. The findings contribute to both theory and practice by combining fragmented insights, providing a structured framework for indulgent AI’s dual role in efficiency and sustainability and offering legal guidance for policymakers, regulators and banking authorities. Ultimately, this study highlights AI not only as a driver of operational conversion but also as a catalyst for building a more comprehensive, robust and practical global banking environment.

This study aims to identify the impact of guerrilla marketing dimensions on enhancing the competitive position of local travel and tourism companies in the city of Samarra. To achieve this objective, seven main dimensions of guerrilla marketing were identified: ambient marketing, ambush marketing, stealth marketing, sensory marketing, viral/buzz marketing, graffiti advertising, and word-of-mouth (WOM) marketing, which represent the independent variables. The competitive position represents the dependent variable of the study. The researchers adopted the descriptive-analytical approach and designed a special questionnaire to measure the research variables after presenting it to a group of professors and experts to ensure its validity and reliability. The value of Cronbach’s Alpha coefficient reached (0.879), indicating a high level of internal consistency. A total of (50) questionnaires were distributed to employees of travel and tourism agencies operating in the city of Samarra, all of which were retrieved and found valid for statistical analysis. Using (SPSS Ver. 26), both descriptive and inferential analyses were conducted, including correlation and simple and multiple linear regression analyses. The results revealed a significant and positive correlation and impact between the dimensions of guerrilla marketing and the competitive position, indicating that adopting these strategies contributes to enhancing the agencies’ ability to compete in the local tourism market. The study concluded with several recommendations, most notably the need to encourage travel and tourism agencies to use creative, low-cost marketing methods, adopt guerrilla marketing strategies that suit the characteristics of the local market, and promote a culture of marketing innovation among management and employees due to its direct impact on improving the agency’s competitive position.