About
The journal of TANMIYAT AL-RAFIDAIN (TANRA) is a quarterly academic journal published by the University of Mosul/College of Administration and Economics, Mosul, Iraq. The journal published its first issue in 1979.
TANRA publishes open-access articles, which means that all articles are available on the internet to all users immediately upon publication for reading, downloading, and sharing.
A double-blind peer-review system is employed to maintain the quality of publications.
The TANRA Journal publishes its issues under the Creative Commons Attribution 4.0 International License (CC BY 4.0). Each published article is assigned a unique Digital Object Identifier (DOI): [10.33899/tanra].
The journal has been publishing papers in both English and Arabic, covering research in economics, management, accounting, finance, and management information systems. TANRA publishes original articles, review papers, and case reports.
TANRA is committed to upholding the highest standards of publication ethics, following COPE guidelines, and requires authors to avoid plagiarism and improper citations.
TANRA uses iThenticate to prevent plagiarism and ensure the originality of submitted manuscripts. All submitted manuscripts will undergo plagiarism screening using iThenticate, and similarity should not exceed 20% before being sent to reviewers.
TANRA is indexed in well-known international databases such as DOAJ, Google Scholar, and IASJ.
All manuscripts must be submitted through our online manuscript management system. Authors are required to register in the system before submitting their manuscripts.
Corresponding authors will be notified of the status of their manuscripts via the online system within 1–2 months.
TANMIYAT AL-RAFIDAIN (TANRA) Journal is a signatory to the Sustainable Development Goals (SDG) Publishers Compact. TANRA supports the following U.N. Sustainable Development Goals (SDG):
1- Zero Hunger: End hunger, achieve food security, improve nutrition, and promote sustainable agriculture.
2- Quality Education: Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all.
3- Gender Equality: Achieving gender equality and empowering all women and girls is not just the right thing to do; it’s essential for sustainable development.
4- Economic growth: Promoting sustained economic growth, productive employment, and decent work for all is essential for a sustainable future.
5- Industry, innovation, and infrastructure: Build resilient infrastructure, promote inclusive and sustainable industrialization, and foster innovation.
6- Sustainable cities and communities: Make cities and human settlements inclusive, safe, resilient, and sustainable.
7. Partnerships for the Goals: Revitalize the global partnership for sustainable development.
Current Issue
Vol. 44 No. 147 (2025)
Vol. 44 No. 147 (2025)
Published: 2025-09-01
Contents
Research Paper
Economic measurement of the impact of international finance indicators on the economic performance of some Arab countries for the period (2000_2022)
Nashwan Abdul-Aziz Azzawi, Saad Mahmoud Al_Kawaz
The economic and financial policies of countries are based on achieving the welfare of people through international financing, which provides the necessary funds to establish projects and...
DOI: 10.33899/tanra.v44i147.49207
The Fairness Approach to Developing the Intellectual Framework of Accounting and its Impact on the Function of Accounting Disclosure - An Analytical Study of the Opinions of A Sample of Academics in Iraqi Universities
Darstan H. Hamad, Fazil N. Othman
The study aims to identify the concept and importance of accounting fairness and its three criteria (benefit, equality, justice, and neutrality) in an attempt to develop the intellectual...
DOI: 10.33899/tanra.v44i147.49210
Early Warning Indicators and Their Role in Identifying Deviations in the Banking Sector: An Analytical Study of Indicators Adopted by the Central Bank of Iraq Regarding Bank Performance for the Period 2018–2022
Hussin Lazim Mazban , Fanar Yousif abdulrazzaq AL-Ani
This research aims to assess the effectiveness of early warning indicators in predicting banking crises and identify the key indicators that help detect banking deviations in Iraq. It also seeks...
DOI: 10.33899/tanra.v44i147.49219
The Impact of Some Macroeconomic Variables on Economic Growth in Singapore for the period 1990-2023
Ahmad Mahmood Habeeb, Mahdi Saleh Sulaiman Al-Rikani
This research aims to study the impact of selected macroeconomic variables on economic growth in Singapore using the ARDL model. Singapore is an efficient and resilient economy, and the...
DOI: 10.33899/tanra.v44i147.49220
The Role of Servant Leadership in Achieving Strategic Success: A Survey Study of The Opinions of a Sample of Administrative Leaders of a Number of General Directorates \ Zakho Independent Administration
Guhdar Sheekho Taher, Jagar Mustafa Ismail
This study aimed to understand the nature of the correlation and impact relationship between servant leadership and strategic success, as well as to provide suggestions for the surveyed...
DOI: 10.33899/tanra.v44i147.49221
Relationship Between Big Data Analytics Capability and Organizational Performance: Dynamic Capabilities a Mediate Variable
Abdaladheem D.Jabbar
The researchers argue that to leverage big data analytics and realize performance gains, organizations must develop strong big data analytics capabilities. Therefore, the objective of this...
DOI: 10.33899/tanra.v44i147.49222
Participatory Leadership and its Role in Enhancing Human Resource Sustainability Through the Mediating Role of Organizational Equilibrium An Analytical Study of the Opinions of a Sample of Workers in Private Hospitals in Duhok Governorate/ Kurdistan Regio
Jotiar H. Mohammed Kochar, Nizar M. Ali. ALSulaifani
The current research aims to explore the impact of participative leadership represented by (decision-making participation, delegation of authority, human relations, and justice and equality) in...
DOI: 10.33899/tanra.v44i147.49225
An analysis of the Use of Artificial Intelligence in Enhancing the Quality of Financial Reporting for the Industrial Sector in the Kurdistan Region of Iraq
Avrest Kamal Mustafa, Naz Ghafoor Omer, Hariem Abdullah
The world is currently witnessing significant advancements in artificial intelligence (AI) technology, which have profoundly impacted various sectors, including accounting. AI is distinguished...
DOI: 10.33899/tanra.v44i147.49226
The Impact of the Size of Investment in Local Financial Assets Mutual Funds on The Performance Indicators Of Financial Markets an Applied Study of The Saudi Stock Exchange During The Period 1996 - 2022
Ibraheem M. Hussain, Aihab Kamal Saeed
The research aims to analyze the impact of local financial assets of mutual funds on the performance indicators of financial markets in the Kingdom of Saudi Arabia, based on annual data for the...
DOI: 10.33899/tanra.v44i147.49228
The Role of Internal Control Procedures in Confronting Cybersecurity Risks An analytical study
Saleh Yousif Hassan , Burhan Hussein Khalaf
With the continuous increase in cyber threats and the rising frequency of cyberattacks, it has become imperative for organizations to enhance their regulatory measures in managing and mitigating...
DOI: 10.33899/tanra.v44i147.49196
The Role of Generation Leadership Marketing Strategies in Re-Engineering Production Processes - A Field Study in the General Company for Electrical and Electronic Industries
khudhur khaleel sheekhoo, Raad Adnan Raouf
The research aims to investigate the role of generational leadership marketing strategies in re-engineering production processes. The research problem is represented by the weak use of modern...
DOI: 10.33899/tanra.v44i147.49238
Factors Influencing the Intention to Adopt Mobile Payment Using NFC Technology: s Survey Study in Mosul City
Ammar musleh, Mohmed .Y. Mohmed Al-Sabaawi
This study aims to identify the factors influencing the intention to adopt mobile payment using Near Field Communication (NFC) technology in the city of Mosul, based on the Unified Theory of...
DOI: 10.33899/tanra.v44i147.49230
Measuring and Analyzing the Impact of Structural Changes in The Value of the Iraqi Dinar on The Monetary Base for the Period (2020-2024)
Parween Mustafa Haji, Akram Salih Yousif, Bangin Abdullh Ahmed
The study aimed to measure the impact of structural changes in Iraqi dinar value on the monetary base during the period (2020-2024), given the importance of the exchange rate in determining...
DOI: 10.33899/tanra.v44i147.49231
A Proposed Framework to Support the Independence of the Central Organization for Control and Auditing in the Republic of Yemen in Light of the (INTOSAI) Principles)
Waheeb Abdulaziz Mohammed AL Hobaishi , Nabil Mohammed Saeed Al Sharabi, Mareb Ahmed Abdullah AL Mehgani, Ali Hazim Alyamoor
This study addresses the urgent need to enhance the independence of the Central Organization for Control and Auditing (COCA) in Yemen, crucial for its efficient and objective oversight of state...
DOI: 10.33899/tanra.v44i147.49233
Developing a Change Management Framework to Enhance Operational Excellence in Law Enforcement Organizations
Ayda Mussa Yousif Abdulrahman , Rafiduraida binti Abdul Rahman
This research aims to investigate the current operational status of the Ajman Police, focusing on identifying elements and issues that affect operational excellence. Using change management...
DOI: 10.33899/tanra.v44i147.49234
Applying Forecasting Algorithms to Improve Budget Preparation Procedures in Government Units
Doaa Adreese Younis
It is necessary to use contemporary techniques to anticipate government budget items in light of the financial difficulties that governments face, especially scarce resources and growing...
DOI: 10.33899/tanra.v44i147.49235