Vol 16 ,  No. 3 ,2024
Contents

ORGANIZATIONAL CULTURE AND KNOWLEDGE MANAGEMENT STRATEGY: AN APPLIED STUDY OF THE OPINIONS OF A SAMPLE OF FACULTY MEMBERS AT UNIVERSITY OF AL-QADISIYAH
Hana Jasim Mohammed

THE EFFECT OF IFRS AND CEO OVERCONFIDENCE ON VALUE RELEVANCE
Ashraf A. Ahmed Mundher Al-hamood

THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE TONE OF ACCOUNTING DISCLOSURE IN FINANCIAL REPORTS AND ITS REFLECTION ON AUDIT QUALITY
Dr. Khadija Jomaa Muter Dr. Jinan Abdul Abbas Baqer Al Dulaimi Dr. Nada Naif Younis

ASSESSING THE IMPACT OF THE CORONA PANDEMIC AND GOVERNMENT STRATEGIES ON THE GLOBAL VALUE CHAINS IN IRAQ
Hossam Ahmed Mohamed AL-Bayati Zahra Hasan Oleiwi Nidhal Mohammed Ridha Mohsin

GOAL CLARITY, EXTENSIVE TRAINING, AND ENVIRONMENTAL DYNAMICS' IMPACT ON FINTECH EMPLOYEES' PERCEIVED STRATEGIC CHANGE: ORGANIZATIONAL CULTURE AS A MODERATOR
Luya Zhu Marziah binti Zahar Sarah binti Shaharruddin

INVESTIGATION OF ARTIFICIAL INTELLIGENCE IN SMALL AND MEDIUM-SIZED ENTERPRISES: A CASE STUDY OF THE COLLEGE OF BUSINESS STUDIES
Shaikhah Alainati Ahmed Al-Hunaiyyan Aseel Al-Duiaji Faisel Al-Hammad

UTILIZING CROSS-BORDER E-COMMERCE TO PROMOTE ECONOMIC SUSTAINABLE DEVELOPMENT: LESSONS LEARNED FROM CHINA’S TRIAL ZONES
Wei He Kittipol Wisaeng

THE ROLE OF DIGITAL TRANSFORMATION MECHANISMS IN PROMOTING THREE-DIMENSIONAL STRATEGIES OF SUSTAINABLE DEVELOPMENT: EVIDENCE FROM IRAQ
Sahraa Anwer Hussein Mustafa Khudhair Hussein Hakeem Hammood Flayyih Mohammed Faez Hasan

HOW DEMOCRATIC LEADERSHIP DRIVES DIGITAL ENTREPRENEURSHIP: A MODERATED MEDIATION APPROACH
Zhe Xu Nor Liza Abdullah

EVALUATING THE XR TARGETING POLICY USING SOME ECONOMIC STABILITY VARIABLES - THE CHINESE ECONOMY AS MODEL FOR THE PERIOD 1990-2023
Salam Kazem Shani Ali Ayed Nasir Khudhair Abbas Hussein Al waeli Ali Omran Hussein

THE IMPACT OF DIGITAL MARKETING ON ENHANCING FINANCIAL LITERACY AND COMMERCIAL PENSION INSURANCE PURCHASE DECISIONS AMONG CONSUMERS
Lei Zhang Roslan Ja’afar Mohd Hafizuddin Syah Bangaan Abdullah

EXPLORING CUSTOMER INTENTION FOR SUSTAINABLE TOURISM PACKAGES IN THAILAND THROUGH SOCIAL MEDIA: A ROUGH SET E-DELPHI METHOD
Koch Dejprayoon Sumaman Pankham

CAPITAL STRUCTURE AND PROFITABILITY OF FOOD PRODUCER COMPANIES IN SOUTH AFRICA
Kansilembo Aliamutu Kerry-Lee Gurr

ANALYSING THE IMPACTS OF GIG ECONOMY, ADOPTION FLEXIBLE RECRUITMENT POLICY AND EMPLOYEE PERFORMANCE ON SDGS ACHIEVEMENT IN INDONESIA: MODERATING ROLE OF CSR
Jopinus Saragih Jumadiah Wardati

REVIEWING UTAUT DIMENSION'S EFFECTS ON INTENTION TO USE ELECTRONIC GOVERNMENT SERVICES: INSPECTING IRAQI CITIZENS' PERSPECTIVES
Aws Al-Orfali Joumana A. Younis Mazen Massoud Ali El Attar

THE ROLE OF ORGANIZATIONAL CREATIVITY IN THE RELATIONSHIP BETWEEN STRATEGIC AGILITY AND SUSTAINABLE COMPETITIVE ADVANTAGE
Ali M. S. Al Sudany Akram Salim Hasan Al-Janabi Mustafa Khudhair Hussein

EXPLORING THE ROLE OF INFORMATION SYSTEMS IN DOCUMENTING TACIT KNOWLEDGE AND DRIVING TRANSFORMATION IN TRADITIONAL HANDICRAFTS
Fengqi Yang

THE ROLE OF BLOCKCHAIN TECHNOLOGY IN PRODUCT COST MANAGEMENT OF ELECTRONIC PAYMENT SERVICES: BIG DATA AS AN INTERVENING VARIABLE
Ghazi Maan Faisal Saba Kareem Abbood

VIRTUAL DIGITAL HUMANS IN URBAN CULTURAL COMMUNICATION AND BRANDING: BUSINESS MODEL INNOVATION BASED ON MEME THEORY
Shiyao Xu

UNVEILING THE COGNITIVE AND AFFECTIVE DRIVERS OF PURCHASE INTENTIONS IN MOBILE AR: A MULTI-GROUP SEM ANALYSIS OF CHINESE CONSUMERS
Ludan Yu Chatchai Chatpunyakul