International Journal of Financial, Administrative and Economic Sciences
type: channel
description: The International Journal of Financial, Administrative and Economic Sciences (IJFAES) is an international refereed scientific journal specialized in the fields of finance, accounting, auditing, business administration and economics. It is published by the publishing house “Vision for Scientific Research and Publishing” located in London, United Kingdom, which is managed by academics with long scientific expertise. The journal is interested in publishing scientific research that have originality, modernity and scientific methodology, which constitute a useful scientific addition, whether in Arabic or English. The research published in the journal is subject to an arbitration process by a group of specialized academic professors from many countries of the world. The journal is also responsible for indexing and archiving Arab scientific and knowledge production in major international scientific databases. ISSN 2977-1498 (Online) Journal Doi: https://doi.org/10.59992/IJFAES.ISSN.2977-1498
publisher: Vision for Scientific Research and Publishing
language: en
publication name: International Journal of Financial, Administrative and Economic Sciences
issn: 2977-1498
items: https://www.vsrp.co.uk/index.php/ijfaes/en/article/view/1831
items: Integrating Program and Performance Budgeting with Artificial Intelligence Technologies to Improve the Quality of Financial Decision-Making
items: The Impact of Influencer Marketing on Value Co-Creation with Customers: The Mediating Role of Brand Trust—An Analytical Study of Generation Z Online Shoppers in Baghdad
items: The Impact of AI-Informed Leadership on Supply Chain Resilience under Global Disruptions: The Mediating Role of Operational Digitalization and the Moderating Role of Human Capital Efficiency
items: Custom in modern judicial rulings and its legal force as a silent condition for documenting and stabilizing transactions in intellectual property rights: Applied legal and jurisprudential study
items: The Economic Dimension of Water Use in Production, Self-Sufficiency, and Saudi Net Exports of Dates
items: The Role of Training Strategies in Implementing Total Quality Management (TQM)
items: The Mediating Role of Strategic Leadership in the Strategic Entrepreneurship–Institutional Performance Relationship: An Empirical Study
items: The Effect of Bank Account Expansion on Deposit Size: Evidence from the Iraqi Banking Sector
items: The Principle of Lifting “or Piercing” the Institutional Veil on Corporate Independence: A Study in Modern Trends in the Theory of Corporate Financial Independence and Lifting the Veil
items: The Impact of Creative Leadership on Organizational Performance through Talent Management: A Field Study in the Hayel Saeed Anam (HSA) Group, Al-Hudaydah Governorate
items: The Effects of Foreign Trade on Economic Growth: A Comparative Study
items: Evaluating the Role of Strategic Foresight in Enhancing Corporate Governance: An Analytical Study at the Baghdad Provincial Council
items: The Impact of Leadership Style on Employee Job Satisfaction among Employees in Private Healthcare Sector in Riyadh, Saudi Arabia
items: https://www.vsrp.co.uk/index.php/ijfaes/en/article/view/1796
items: Two‑Stage DEA Assessment of Knowledge‑to‑Economy Efficiency in GCC Countries Using the Global Knowledge Index, 2021–2024
items: The Impact of Internal Organizational Factors on the Performance of Human Resource Management: A Field Study at Yemeni Private Universities
items: Quality of Work Life Among Employees in Saudi Charity Sector: A Multidimensional Empirical Assessment
items: The impact of digital transformation on improving internal audit performance: A field study on telecommunications companies in the Republic of Yemen
items: The Impact of Nation Brand Dimensions on the International Reputation of the State of Qatar: An Application of the Anholt Nation Brand Hexagon Model
items: Determinants of External Demand for Saudi Arabia’s Non-Oil Industrial Goods Exports: An ARDL Analysis for the Period 2000–2024
items: The impact of implementing environmental risk management on compliance with safety and quality standards: A field study on Saudi industrial companies
items: The Impact of Marketing Promotion on Enhancing Competitive Advantage: A Sample of Workers in a Carpet Factory - Baghdad
items: Administrative Organization and Its Impact on Performance in Private Sector Institutions: A Field Study Applied to Al-Faw Higher Training Institutes in the Kingdom of Saudi Arabia (2025–2026)
items: Taxation in the Kingdom of Saudi Arabia
items: The Impact of Human Resource Management Practices on Organizational Change Management in Private Hospitals in Sana'a, Yemen
items: Agglomeration and Dispersion Forces in the Riyadh Region: A Spatial Economic Analysis of Unbalanced Growth and Over-Urbanization
items: The Role of Transformational Leadership in Enhancing Employee Creative Performance
items: The impact of traffic congestion on quality of life in the Eastern Province: A regional study
items: Structural Transformation in the Economy of the Makkah Region: The Role of the Hajj and Umrah Sector within the Framework of Saudi Vision 2030

https://www.vsrp.co.uk/index.php/ijfaes/en/article/view/1831
type: item
title: The Impact of Digital Leadership on Improving Decision-Making Quality Using Artificial Intelligence Technologies: An Applied Study in Private Universities in Baghdad – Al-Farabi University as a Case Study
description: This research aimed to measure the impact of digital leadership on improving the quality of decision-making using artificial intelligence (AI) technologies in private universities in Baghdad, with Al-Farabi University serving as a case study. The research stemmed from the crucial role of digital leadership in guiding technological transformation within academic institutions, particularly given the increasing reliance on data, smart systems, and AI applications to support administrative and academic decisions. The study employed a descriptive-analytical approach, utilizing a questionnaire as the primary data collection tool. The questionnaire was administered to a sample of 112 employees at Al-Farabi University. The independent variable, digital leadership, was measured through two dimensions: digital vision and digital empowerment. The dependent variable was measured through the quality of decision-making using AI technologies. Reliability results showed high Cronbach's alpha coefficients for all dimensions, with the overall reliability coefficient for the questionnaire reaching 0.95, indicating the instrument's consistency and validity for analysis. Furthermore, multiple linear regression analysis revealed a significant impact of digital vision and digital empowerment on the quality of decision-making, with a coefficient of determination of 0.66. This suggests that the dimensions of digital leadership explain 66% of the variance in decision-making quality. The research concluded that digital leadership represents a crucial administrative approach to improving university decision-making when linked to a clear vision, effective digital empowerment, and a technological infrastructure capable of supporting the use of artificial intelligence.
subject: Articles
  topic: section
subject: Digital Leadership
  topic: keywords
subject: Digital Vision
  topic: keywords
subject: Digital Empowerment
  topic: keywords
subject: Artificial Intelligence
  topic: keywords
subject: Quality of Decision-Making
  topic: keywords
subject: Private Universities
  topic: keywords
creator: Mustafa Khalid Abdulhadi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-08-24
publication date: 2026-08-24
doi: 10.59992/IJFAES.2026.v5n8p10

Integrating Program and Performance Budgeting with Artificial Intelligence Technologies to Improve the Quality of Financial Decision-Making
type: item
description: This study examines whether integrating program and performance budgeting (PPB) with artificial intelligence (AI) technologies improves the quality of financial decision-making. PPB links appropriations to programmes, objectives, outputs, outcomes, and performance indicators, whereas AI can strengthen forecasting, anomaly detection, reporting, scenario analysis, and decision support. The proposed model treats integration as an organisational, informational, and analytical capability rather than the mere acquisition of software. Five dimensions constitute the independent variable: data readiness and integration, intelligent analytics, AI-supported financial forecasting, budget-cycle automation, and programme evaluation and intelligent decision support. Financial decision-making quality is assessed through timeliness, accuracy, evidence use, allocation efficiency, expenditure rationalisation, risk detection, traceability, transparency, and responsiveness. A quantitative, cross-sectional, descriptive-analytical design was used with 64 eligible respondents and a 45-item questionnaire. The findings show a strong positive relationship between overall integration and financial decision-making quality, while the integration dimensions overlap substantially. The results support treating integration as a coherent capability bundle while retaining human oversight and accountability.
subject: Articles
  topic: section
subject: Program and Performance Budgeting
  topic: keywords
subject: Artificial Intelligence
  topic: keywords
subject: Public Financial Management
  topic: keywords
subject: Financial Forecasting
  topic: keywords
subject: Decision Quality
  topic: keywords
subject: Programme Evaluation
  topic: keywords
creator: Mothana Mohammed Khudher
creator: Jaafar Ibrahim Mohsin
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-08-24
publication date: 2026-08-24
doi: 10.59992/IJFAES.2026.v5n8p9

The Impact of Influencer Marketing on Value Co-Creation with Customers: The Mediating Role of Brand Trust—An Analytical Study of Generation Z Online Shoppers in Baghdad
type: item
description: This study aims to explain how influencer marketing contributes to enhancing customer value co-creation by examining the mediating role of brand trust among Generation Z online shoppers in Baghdad, Iraq. The study was motivated by a research gap indicating that most previous studies have focused on the impact of influencer marketing on traditional marketing outcomes, such as purchase intention and customer loyalty, while paying limited attention to the mechanism through which influencer marketing fosters customer participation in value co-creation, particularly through the potential mediating role of brand trust. To achieve the study objectives, a descriptive-analytical approach was adopted, and an online questionnaire was used to collect data from a sample of 413 Generation Z respondents. Data were analyzed using a range of statistical techniques, including descriptive statistics (weighted means, standard deviations, and relative importance), Confirmatory Factor Analysis (CFA) to assess construct validity, McDonald's Omega coefficient to evaluate reliability, simple linear regression analysis, and Path Analysis to examine the hypothesized direct and mediating relationships, using SPSS version 28 and AMOS version 26. The findings revealed that brand trust partially mediates the relationship between influencer marketing and customer value co-creation, with the indirect effect exceeding the direct effect. This indicates that building brand trust is the primary mechanism through which influencer marketing enhances customers' participation in value co-creation.
subject: Articles
  topic: section
subject: Influencer Marketing
  topic: keywords
subject: Brand Trust
  topic: keywords
subject: Customer Value Co-Creation
  topic: keywords
subject: Generation Z
  topic: keywords
creator: Ahmed Mohammed Ibrahim Hassan
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-08-15
publication date: 2026-08-15
doi: 10.59992/IJFAES.2026.v5n8p8

The Impact of AI-Informed Leadership on Supply Chain Resilience under Global Disruptions: The Mediating Role of Operational Digitalization and the Moderating Role of Human Capital Efficiency
type: item
description: This study aims to analyze the impact of AI-informed leadership on supply chain resilience in Iraqi industrial and service firms under global disruptions, while examining the mediating role of operational digitalization and the moderating role of human capital efficiency. The study is based on a central problem related to the need for organizations to strengthen their leadership, operational, and human capabilities in order to respond effectively to turbulent environments. The research adopted a descriptive-analytical approach, and data were collected through a questionnaire distributed to a sample of 361 respondents drawn from managers and employees working in management, operations, supply chain, and technology-related functions. The findings revealed high levels of AI-informed leadership, operational digitalization, supply chain resilience, and human capital efficiency. The results of structural equation modeling and regression analysis also showed that AI-informed leadership has a positive and significant effect on supply chain resilience. Operational digitalization was found to play a partial mediating role in this relationship, while human capital efficiency strengthened this effect through its moderating role. The study concludes that building a resilient supply chain does not depend on technology alone, but rather requires integration between smart leadership, operational digitalization, and human capabilities. This provides a practical basis for improving organizational performance and enhancing preparedness in the face of disruptions.
subject: Articles
  topic: section
subject: AI-Informed Leadership
  topic: keywords
subject: Supply Chain Resilience
  topic: keywords
subject: Operational Digitalization
  topic: keywords
subject: Human Capital Efficiency
  topic: keywords
subject: Global Disruptions
  topic: keywords
creator: Tamara Mohammed Mahmoud Salman
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-04-15
publication date: 2026-04-15
doi: 10.59992/IJFAES.2026.v5n4p13

Custom in modern judicial rulings and its legal force as a silent condition for documenting and stabilizing transactions in intellectual property rights: Applied legal and jurisprudential study
type: item
description: Custom is considered one of the reserve sources of legislation and is the legislative basis for every new phenomenon that is not regulated by law. Custom is of two types: custom that is considered legitimate by Sharia, which is what has been accepted by jurists and scholars and does not violate public order or morals & it is considered a valid and beneficial custom that must be protected, and a corrupt custom because it regulates a habit that is associated with an activity or behavior that is considered reprehensible by society, and therefore it is reprehensible from the perspective of jurisprudential and legal rules. This research dealt with the status of customs and its impact on moral rights. Only three rights were chosen to explain the general vision of the research topic, namely (the right of authorship and copyright, the right of patent, and the right of the trade name and the rights related to the trade name - trademark, etc.) The researcher reached some important conclusions, including: - Custom, while being a reference and control for knowing the rulings for new phenomena and actions, is a broad control and reference whose applications vary, and referring to it requires knowledge of custom and the rulings for adopting and accepting it in jurisprudence and law. - Copyright, intellectual property rights, patent rights, and rights related to trade names are all financial rights recognized by Sharia and law and are entitled to legal protection due to their significant public benefit to the nation. The foundation of these rights is established and respected custom. The most important recommendations are: - The need to spread the concept of modern moral rights, the controls for their protection, the official bodies -national and international -responsible for protecting them, and the procedures and methods for requesting such protection, in order to facilitate the matter for those who request such protection, despite the development of laws in Arab countries in t…
subject: Articles
  topic: section
subject: Custom
  topic: keywords
subject: Moral Right
  topic: keywords
subject: Paternity Right
  topic: keywords
subject: Integrity Right
  topic: keywords
subject: Right to Copyright and Modification
  topic: keywords
subject: Legal Nature
  topic: keywords
creator: Osman Ahmed Osman Aloub
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-04-15
publication date: 2026-04-15
doi: 10.59992/IJFAES.2026.v5n4p12

The Economic Dimension of Water Use in Production, Self-Sufficiency, and Saudi Net Exports of Dates
type: item
description: Given the scarcity of water and the decline in non-renewable groundwater levels in the regions where palm cultivation is concentrated, this study aims to measure the impact of achieving self-sufficiency and net exports on the water used in date production, as well as its share of total agricultural water consumption, using economic equations and econometric analysis. The study indicates an increase in both the self-sufficiency ratio and Saudi net exports of dates, with annual growth rates of 0.6% and 10.4%, respectively, during the period 2000–2023. The total cumulative volume of water used to achieve self-sufficiency in dates reached 32.52 billion m³ representing 91.76%, while the cumulative virtual water used for net exports did not exceed 8.7% of the cumulative water used in date production by the end of the period 2000–2023. Water requirements for achieving self-sufficiency are expected to rise from 2.16 billion m³ in 2024 to 2.73 billion m³ in 2030. Similarly, the amount of water required for Saudi net exports of dates is projected to increase from 252.08 million m³ in 2024 to 380.63 million m³ in 2030. The total water used in date production is also expected to increase from 2.42 billion m³ in 2024 to 3.11 billion m³ in 2030, while the share of water allocated to date production out of total agricultural water use is forecast to rise from 15.99% in 2024 to 21.07% in 2030. To achieve the objective of rationalizing water consumption and preventing the depletion of groundwater in sedimentary-shelf regions, the study recommends maintaining the current cultivated area of date palms, limiting tree replacement to high-quality varieties only, and reconsidering the policy of exporting dates abroad.
subject: Articles
  topic: section
subject: Production
  topic: keywords
subject: Saudi Agriculture
  topic: keywords
subject: Dates
  topic: keywords
subject: Self-Sufficiency
  topic: keywords
subject: Exports
  topic: keywords
subject: Water Scarcity
  topic: keywords
creator: Adel Mohammed Khalifa Ghanem
creator: Sahar Abdelmoneim Kamara
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-04-15
publication date: 2026-04-15
doi: 10.59992/IJFAES.2026.v5n4p11

The Role of Training Strategies in Implementing Total Quality Management (TQM)
type: item
description: This study aimed to identify the role of training strategies in promoting the implementation of Total Quality Management (TQM) in Jordanian business organizations, as well as to determine the attitudes of employees in Jordanian telecommunications companies towards training strategies and TQM. The study employed a descriptive-analytical approach and used a questionnaire as the data collection tool. (450) questionnaires were distributed to the study sample, and (400) were returned. The data were analyzed using the Statistical Package for the Social Sciences (SPSS, Version 25) and descriptive statistics, including frequencies, percentages, Cronbach's alpha coefficient, and simple regression. The study reached a number of conclusions, most notably: Employees in Jordanian telecommunications companies held highly positive attitudes towards all variables and dimensions of training strategies, with an overall mean of 3.61 and a standard deviation of 0.537. Regarding the availability of training strategy dimensions, E-training ranked first, followed by continuous training. The study sample also held highly positive attitudes towards all variables and dimensions of Total Quality Management (TQM), with a mean of 3.93 and a standard deviation of 0.206. Furthermore, the study revealed a role for training strategies in promoting the application of TQM principles in Jordanian telecommunications companies, along with a positive correlation between them (R = 0.471). E-training and continuous training also played a role in promoting TQM implementation in Jordanian telecommunications companies, demonstrating a positive correlation between them. The study offered several recommendations, the most important of which are: developing training strategies within the training programs of Jordanian telecommunications companies by activating e-training and focusing on the continuity of training, and working to establish a culture of quality dissemination within these companies.
subject: Articles
  topic: section
subject: Training
  topic: keywords
subject: Training Strategies
  topic: keywords
subject: E-Training
  topic: keywords
subject: Continuous Training
  topic: keywords
subject: Total Quality Management
  topic: keywords
creator: Ahmad Mohammed Bani Issa
creator: Amer Zaal Al-Jaafreh
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-04-15
publication date: 2026-04-15
doi: 10.59992/IJFAES.2026.v5n4p10

The Mediating Role of Strategic Leadership in the Strategic Entrepreneurship–Institutional Performance Relationship: An Empirical Study
type: item
description: Purpose: This empirical study examines the relationship between strategic entrepreneurship and institutional performance within the Saudi Public Investment Fund (PIF), with a particular focus on the mediating role of strategic leadership. The study addresses a gap in the literature by explaining how entrepreneurial orientations are translated into measurable performance outcomes in sovereign wealth funds. Design/methodology/approach: A quantitative cross-sectional research design was employed. Data were collected from a stratified random sample of 337 professional employees at different organizational levels within PIF. Strategic entrepreneurship was modeled as a second-order construct comprising entrepreneurial mindset, entrepreneurial leadership, entrepreneurial culture, strategic resource management, and creativity and innovation application. Institutional performance was measured using the Balanced Scorecard dimensions, while strategic leadership was conceptualized as a reflective construct. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4, supported by bootstrapping procedures. Findings: The results indicate a significant positive effect of strategic entrepreneurship on institutional performance. Strategic leadership was found to partially mediate this relationship, confirming its role as a key mechanism through which entrepreneurial capabilities enhance performance. The measurement and structural models demonstrated strong reliability, validity, and explanatory power. Originality/value: This study extends strategic entrepreneurship and leadership theories to the context of sovereign wealth funds and provides empirical evidence on the mediating role of strategic leadership in enhancing institutional performance. Practical implications: The findings offer actionable insights for policymakers and executives in sovereign investment institutions, emphasizing the importance of developing strategic leadership capab…
subject: Articles
  topic: section
subject: Strategic Entrepreneurship
  topic: keywords
subject: Strategic Leadership
  topic: keywords
subject: Institutional Performance
  topic: keywords
subject: Sovereign Wealth Funds
  topic: keywords
subject: Saudi Vision 2030
  topic: keywords
subject: PLS-SEM
  topic: keywords
subject: Mediation Analysis
  topic: keywords
creator: Mahmoud Hussein Abu-Joma
creator: Mohammed Naqa Al-Rashidi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-04-15
publication date: 2026-04-15
doi: 10.59992/IJFAES.2026.v5n4p9

The Effect of Bank Account Expansion on Deposit Size: Evidence from the Iraqi Banking Sector
type: item
description: This study will analyze the relationship between two variables: the independent variable, the number of bank accounts in Iraq, and the dependent variable, the volume of bank deposits. The research hypothesis assumes a direct relationship between these two variables. After collecting data on four Iraqi banks and their deposit volumes over a decade (2015–2025) and comparing the change in deposit volume with the number of bank accounts in Iraq, the hypothesis was not supported. An increase in the number of bank accounts in Iraq does not necessarily mean an increase in the amount of money held in them, because most of these accounts were opened recently to transfer public sector employee salaries, and in most cases, the funds are withdrawn only once. In addition, other bank accounts are subject to influences such as financial or health crises or even negative rumors, which lead depositors to withdraw their money and hoard it or convert it into foreign currencies or precious metals.
subject: Articles
  topic: section
subject: Number of Bank Accounts
  topic: keywords
subject: Bank Deposit Volume
  topic: keywords
subject: Iraqi Banking Sector
  topic: keywords
creator: Ameer Ahmed Naser Al_Shlah
creator: Ahmed Saleh Kadhim Al_Wetaifi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-04-15
publication date: 2026-04-15
doi: 10.59992/IJFAES.2026.v5n4p8

The Principle of Lifting “or Piercing” the Institutional Veil on Corporate Independence: A Study in Modern Trends in the Theory of Corporate Financial Independence and Lifting the Veil
type: item
description: This research focuses on the legal rules related to the financial independence of a company from that of its partners, in order to avoid the commingling of financial liabilities and the overlapping of claims between the company's creditors and the company itself, and between the company's creditors and its partners. This has led to the development of the principle of company independence and its separate legal personality, the adequacy of capital, sound company management and governance, controls preventing the malicious transfer of funds from the company for the purpose of liquidation, the prevention of fraudulent and deceptive practices intended to harm third parties (creditors), and the prohibition of unfair competition by managers with the company, among other modern rules in this field. Since the principle of company independence is a judicial principle, first appearing in the English case of Salmon v. Salmon, it was subsequently codified in the company laws of most Commonwealth countries and later adopted by other nations. Furthermore, many courts have recently issued rulings providing protection for individual creditors of companies undergoing audit, inspection, or liquidation. The rules mentioned above were referenced in the body of this research and reviewed and analyzed in accordance with the rulings of various courts. The research concluded with several key findings and recommendations, the most important of which are: Conclusion: The emergence of the principle of lifting the veil on the institutional independence of commercial companies is considered an exception to the application of the principle of independence and resulted from negative practices by companies not covered by the law. Recommendation: Legal advisors to companies should exercise due diligence, caution, and care when drafting company articles of incorporation and when issuing legal opinions to founding partners or company directors during incorporation or while managing the company's affa…
subject: Articles
  topic: section
subject: Legal Personality
  topic: keywords
subject: Company Independence
  topic: keywords
subject: Company Financial Liability
  topic: keywords
creator: Osman Ahmed Osman Aloub
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-04-15
publication date: 2026-04-15
doi: 10.59992/IJFAES.2026.v5n4p7

The Impact of Creative Leadership on Organizational Performance through Talent Management: A Field Study in the Hayel Saeed Anam (HSA) Group, Al-Hudaydah Governorate
type: item
description: This study aimed to measure the impact of creative Leadership with its dimensions (creative vision, creative resources, creative environment and initiative) on organizational Performance in all its four dimensions including financial, customer, internal operations, and learning and growth), through the mediating role of talent management (talent attraction, talent development, talent retention, and talent motivation) within Hayel Saeed Anam (HSA) Group in Hodeidah governorate. Employing a descriptive-analytical approach, the study targeted a population of administrative leaders within the group's companies. Using the whole survey method, the data were collected from 248 individuals via a questionnaire. Statistical analyses were conducted using SPSS and Smart-PLS-SEM software. The findings revealed a significant mediating impact of talent management in the relationship between creative leadership and organizational performance. It is also found that talent retention and talent motivation have a mediating role in this relation, while no mediating effect was observed for talent attraction and talent development & improvement within the companies being studied.
subject: Articles
  topic: section
subject: Creative Leadership
  topic: keywords
subject: Talent Management
  topic: keywords
subject: Organizational Performance
  topic: keywords
subject: Hayel Saeed Anam (HSA) Group
  topic: keywords
creator: Dalia Mahmoud Ali Ali
creator: Abdulbaqi Abdulmohsen Mohammed Thabet
creator: Abdu Ahmed Ali Al-Ameri
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-04-15
publication date: 2026-04-15
doi: 10.59992/IJFAES.2026.v5n4p6

The Effects of Foreign Trade on Economic Growth: A Comparative Study
type: item
description: Foreign trade has an influential role in economic growth, and this is represented in both exports, which is the process that Through it, surplus goods are exported to various countries, and capital and intermediate goods are imported Consumer and primary goods, as capital, intermediate and primary goods are used to achieve an increase in domestic product As for durable and non-durable consumer goods, they are used to meet the growing domestic demand For most countries of the world. This study aims to analyze indicators foreign trade in Iraq and Saudi Arabia, for the period 2003-2022. To reach the objectives of the study and prove its hypothesis, the descriptive analysis method was adopted for the data which related to Iraq and Saudi Arabia, as well as the analysis econometrics model impact of foreign trade on the economic growth comparative study the study concluding: in Iraq The results showed that merchandise exports have a direct and significant impact on output, Long-term relationship: It showed that the relationship between merchandise exports and imports and the total labor force It has a positive and significant relationship with the gross domestic product, while the inflation rate has an inverse and significant relationship Significant. In the Saudi Arabia The results showed that merchandise exports have a direct impact on the GDP, but they are not significant Significance level, The long-term relationship: It was found that the relationship between commodity exports and imports, the inflation rate, and output The gross domestic product is related to a positive but insignificant relationship, while the global forces are related to a positive relationship. And significant with GDP.
subject: Articles
  topic: section
subject: Foreign Trade
  topic: keywords
subject: Foreign Trade Policy
  topic: keywords
subject: Freedom of Trade Policy
  topic: keywords
subject: Trade Protection Policy
  topic: keywords
creator: Fadwa Ali Hussein Alabd
creator: Ghada Abdul Masih Hanna
creator: Mishaal Tahseen Salim
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-04-15
publication date: 2026-04-15
doi: 10.59992/IJFAES.2026.v5n4p5

Evaluating the Role of Strategic Foresight in Enhancing Corporate Governance: An Analytical Study at the Baghdad Provincial Council
type: item
description: This study aims to examine the relationship of correlation and impact between strategic foresight as an independent (explanatory) variable and corporate governance as a dependent (responsive) variable, through their respective dimensions. The dimensions of strategic foresight include environmental scanning, strategic choice, and integration capability, while the dimensions of corporate governance comprise the effective governance framework, board of directors’ responsibilities, the role of stakeholders in organizational governance, as well as disclosure and transparency. The study was conducted at the Baghdad Provincial Council. The study population included all departments and committees within the Council. A purposive sample was selected, consisting of administrative leaders, including directors, heads of departments, officials of divisions and units, and heads of permanent committees (such as the Health Committee, Electricity Committee, Services Committee, etc.). The researcher adopted a descriptive-analytical approach. A questionnaire was used as the primary data collection tool, consisting of (42) items distributed across the study variables. The number of valid responses analyzed reached (77) out of (85) distributed questionnaires, in addition to diagnosing the actual situation of the organization under study. The study was guided by the following central question: To what extent does strategic foresight influence the enhancement of corporate governance in the Baghdad Provincial Council? This question served as a starting point for exploring the research problem. Accordingly, the study is considered exploratory in nature, aiming to investigate and understand the relationship between the dimensions of the two variables. A range of statistical methods was employed, including the mean, standard deviation, relative importance, Cronbach’s alpha, McDonald’s omega, coefficient of determination, Spearman’s rank correlation coefficient, Z-test for the significance of t…
subject: Articles
  topic: section
subject: Strategic Foresight
  topic: keywords
subject: Corporate Governance
  topic: keywords
creator: Haneen Shakir Mahmoud Sabr Al-Quraishi
creator: Mahmoud Osama Abdulwahab Abdulbaqi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-04-15
publication date: 2026-04-15
doi: 10.59992/IJFAES.2026.v5n4p4

The Impact of Leadership Style on Employee Job Satisfaction among Employees in Private Healthcare Sector in Riyadh, Saudi Arabia
type: item
description: This study aims to study the impact of leadership styles (Transformational, Transactional and Laissez-faire) on employee job satisfaction among private healthcare sector employees in Riyadh Saudi Arabia. A specially designed questionnaire has been distributed to private healthcare employees 55 responses were received, 54 of them were valid. The findings of this study revealed that Transformational and Transactional leadership have significant positive relationship with employee job satisfaction while Laissez-faire leadership does not have significant effect. The results of this study indicate the importance of effective leadership styles practices in improving employee satisfaction within private healthcare sector.
subject: Articles
  topic: section
subject: Leadership
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Transformational Leadership
  topic: keywords
subject: Transactional Leadership
  topic: keywords
subject: Laissez-Faire Leadership
  topic: keywords
creator: Raghad Emad Al-Humaid
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-04-15
publication date: 2026-04-15
doi: 10.59992/IJFAES.2026.v5n4p3

https://www.vsrp.co.uk/index.php/ijfaes/en/article/view/1796
type: item
title: The Degree of Practice of Department Managers in Government Agencies in the Kingdom of Saudi Arabia for Excellence Management According to the European Foundation for Quality Management (EFQM) Model and Ways to Develop It: The Ministry of Interior as a Case Study
description: The study aimed to identify the degree of practice of department managers in government agencies affiliated with the Ministry of Interior in Al-Madinah Al-Munawwarah in applying Excellence Management according to the European Foundation for Quality Management (EFQM) model, as well as to explore ways to develop the application of this model in government agencies. The study adopted the descriptive survey method as it is appropriate for the nature of the study. The researcher used a questionnaire as a tool to collect the responses of the study sample, and the data were analyzed using the Statistical Package for Social Sciences (SPSS). The study population consisted of all department managers in the government agencies affiliated with the Ministry of Interior in Al-Madinah Al-Munawwarah, totaling (60) managers, while the study sample consisted of (52) managers. The results of the study showed that the level of practice of department managers in applying Excellence Management according to the EFQM model was high. The purpose, vision, and strategy dimension recorded a high level with a mean of (3.48). The organizational and leadership culture dimension also showed a high level with a mean of (3.59), while the stakeholder engagement dimension recorded a high level with a mean of (3.54). In addition, the creating sustainable value criterion showed a high level with a mean of (3.53). Similarly, the driving performance and transformation dimension recorded a high level with a mean of (3.58), while the stakeholders’ perceptions dimension recorded a high level with a mean of (3.57), and the strategic and operational performance dimension also showed a high level with a mean of (3.56). Based on the findings, the researcher recommended several recommendations, the most important of which are enhancing the requirements for applying institutional excellence management in the government agencies affiliated with the Ministry of Interior in Al-Madinah Al-Munawwarah by providing moder…
subject: Articles
  topic: section
subject: Degree of Practice
  topic: keywords
subject: Excellence Management
  topic: keywords
subject: European Foundation for Quality Management (EFQM)
  topic: keywords
subject: Government Agencies
  topic: keywords
subject: Ministry of Interior
  topic: keywords
subject: Al-Madinah Al-Munawwarah
  topic: keywords
creator: Ibrahim bin Mohammed Al-Dairi Al-Badrani
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-04-15
publication date: 2026-04-15
doi: 10.59992/IJFAES.2026.v5n4p2

Two‑Stage DEA Assessment of Knowledge‑to‑Economy Efficiency in GCC Countries Using the Global Knowledge Index, 2021–2024
type: item
description: This paper evaluates how efficiently Gulf Cooperation Council (GCC) countries transform knowledge‑system inputs into knowledge capabilities and, ultimately, into knowledge‑based economic performance, using the Global Knowledge Index (GKI) as an integrated input–output framework over the period 2021–2024. Building on a two‑stage network Data Envelopment Analysis (DEA) model fully embedded in the GKI architecture, Stage 1 measures knowledge‑formation efficiency in converting education, TVET, higher education, RDI, ICT, and enabling‑environment pillars into composite intermediate knowledge outputs, while Stage 2 assesses knowledge‑to‑economy conversion efficiency in translating these outputs into the GKI economy indicator and its pillars of competitiveness, openness, and domestic value added. The results reveal substantial cross‑country heterogeneity: the United Arab Emirates and Qatar operate on the efficiency frontier in both stages, whereas Saudi Arabia, Kuwait, Bahrain, and Oman exhibit significant input surpluses and output shortfalls, especially in higher education, RDI, and value‑added generation, indicating structural gaps between knowledge formation and economic absorption. To assess the feasibility of achieving Vision 2030 targets, the study introduces a Δθ‑based forecasting model that quantifies the annual efficiency improvements required for each country to reach frontier or high‑performance thresholds (0.90–0.95) by 2030 and develops a policy‑intensity framework that maps these efficiency gaps into differentiated reform pathways ranging from light to transformational interventions. By extending DEA from static benchmarking to forward‑looking efficiency trajectories, the paper contributes to the technological forecasting and social change literature by offering a GKI‑consistent, multi‑stage efficiency framework that can be used to monitor progress toward national vision targets, stress‑test policy scenarios, and inform strategic planning for knowledge‑based…
subject: Articles
  topic: section
subject: Global Knowledge Index
  topic: keywords
subject: Efficiency
  topic: keywords
subject: Two ‑Stage DEA
  topic: keywords
subject: GCC
  topic: keywords
subject: Knowledge Economy
  topic: keywords
subject: Forecasting
  topic: keywords
subject: Policy Scenarios
  topic: keywords
creator: Rehab Abdelrahman Osman Abdalla
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-04-15
publication date: 2026-04-15
doi: 10.59992/IJFAES.2026.v5n4p1

The Impact of Internal Organizational Factors on the Performance of Human Resource Management: A Field Study at Yemeni Private Universities
type: item
description: This study aimed to identify the impact of internal organizational factors represented by dimensions of (organizational structure, organizational resources, organizational culture, strategic environment) on the performance of human resource management in its dimensions (efficiency and effectiveness). The study used descriptive analytical approach to achieve the objectives of the study and test its hypotheses, and the questionnaire was also developed for collecting the primary data from the study population, which reached (960) workers in 5 Yemeni private universities, where the random stratified sampling method was used to select the study sample which reached (274) elements. The data were statistically processed using the Statistical Package for Social Sciences (SPSS). The study findings revealed a statistically significant impact of all dimensions of internal organizational environment factors on the performance of human resources management, where the organizational structure dimension was the most impact, while the strategic environment dimension was the least impact on the performance of human resources management in Yemeni private universities. The findings also showed a high level of internal organizational environment factors available at Yemeni private universities. Based on the study findings, the study recommends Yemeni private universities to pay more attention to enhance the factors of the internal organizational environment, due to their impact on the performance of human resources management and improving the level of the general performance of the universities, as well as to focus on workers of those universities through taking care of their needs, training, motivation, and their functional development. The study also recommended that the study universities need to enhance and improve the level of culture of the importance of human resource management, with the aim of increasing performance efficiency and effectiveness, which in turn leads to achievi…
subject: Articles
  topic: section
subject: Internal Organizational Factors
  topic: keywords
subject: Performance of Human Resource Management
  topic: keywords
subject: Yemeni Private Universities
  topic: keywords
creator: Najeeb Mohammed Yahya Al-Bishari
creator: Somayah Mohamed Mohamed Hassan Al-Haradhi
creator: Mohamad Ali Mohammed Al-Ansi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-08-10
publication date: 2026-08-10
doi: 10.59992/IJFAES.2026.v5n8p7

Quality of Work Life Among Employees in Saudi Charity Sector: A Multidimensional Empirical Assessment
type: item
description: This study aimed to assess the level of Quality of Work Life (QWL) among employees in the Saudi charity sector across four dimensions: opportunities, working conditions, self-improvement, and internal group dynamics. A descriptive–analytical research design was employed. The study population comprised 1,044 employees working in 15 charitable organizations in Al-Qassim Province, Saudi Arabia. Based on the Krejcie and Morgan sample size table, 278 questionnaires were distributed, and 248 valid responses were obtained, yielding a response rate of 89.2%. Data were collected using a structured questionnaire and analyzed using (SPSS). The findings revealed that employees perceived the overall Quality of Work Life to be high. Among the QWL dimensions, Internal Group Dynamics received the highest evaluation, followed by Opportunities, Working Conditions, and Self-improvement. Moreover, employees expressed particularly positive perceptions regarding interpersonal relationships, collaborative work environments, meaningful job responsibilities, and opportunities aligned with their skills. However, comparatively lower ratings were observed for performance-based rewards, training opportunities, workload distribution, and employee welfare services, indicating areas requiring managerial attention. The study concludes that Saudi charitable organizations generally provide a supportive work environment that promotes employee well-being and organizational effectiveness. It recommends strengthening professional development programs, performance-based recognition systems, workload management, employee welfare services, and participative leadership practices while institutionalizing continuous QWL assessment to support organizational sustainability and the objectives of Saudi Vision 2030.
subject: Articles
  topic: section
subject: Quality of Work Life (QWL)
  topic: keywords
subject: Charity Organizations in Saudi Arabia
  topic: keywords
subject: Working Conditions
  topic: keywords
subject: Self-improvement
  topic: keywords
subject: Internal Group Dynamics
  topic: keywords
subject: Opportunities
  topic: keywords
creator: Yahya Ahmed Mohmmed Al-Khyari
creator: Mohamad Ali Mohammed Al-Ansi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-08-10
publication date: 2026-08-10
doi: 10.59992/IJFAES.2026.v5n8p6

The impact of digital transformation on improving internal audit performance: A field study on telecommunications companies in the Republic of Yemen
type: item
description: This study aimed to examine the impact of digital transformation components—namely technological infrastructure, data automation and analytics tools, and cybersecurity—on the development of internal audit performance in telecommunications companies in the Republic of Yemen. To achieve this objective, the study adopted a descriptive–analytical approach. Primary data were collected through a questionnaire specifically designed for this purpose and distributed to a stratified sample of (180) respondents drawn from employees working in managements of internal audit, accounting, and information systems departments across four Yemeni telecommunications companies. The data were analyzed using simple and multiple regression analysis. The statistical results revealed a statistically significant effect at the significance level (α ≤ 0.05) of digital transformation components collectively on the development of internal audit performance, with this effect being positive and direct. The results also indicated a statistically significant effect of each digital transformation dimension individually on the development of internal audit performance. Furthermore, the findings showed that digital transformation components contribute to shifting the role of internal auditing from a traditional control-based role to a proactive advisory role grounded in comprehensive data analysis. The study concluded that digital transformation constitutes a fundamental pillar for enhancing internal audit performance and enabling it to keep pace with contemporary requirements. Accordingly, the study recommended that telecommunications companies invest in technological infrastructure, implement data automation and analytics tools, strengthen the digital competencies of internal auditors, and establish robust cybersecurity policies to ensure the efficiency and effectiveness of the internal auditing process.
subject: Articles
  topic: section
subject: Internal Auditing
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Telecommunications Companies
  topic: keywords
subject: Yemen
  topic: keywords
creator: Sultan Ali Ahmed Faraj Alsuraihi
creator: Mukhtar Mohammed Eidrous Ali
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-08-09
publication date: 2026-08-09
doi: 10.59992/IJFAES.2026.v5n8p5

The Impact of Nation Brand Dimensions on the International Reputation of the State of Qatar: An Application of the Anholt Nation Brand Hexagon Model
type: item
description: This study aims to examine the impact of nation branding dimensions, based on Anholt's Nation Brand Hexagon model, on the international reputation of Qatar. It analyzes six core dimensions: governance, exports, tourism, investment and immigration, culture and heritage, and people. The study is grounded in the observation that Arabic literature addressing this relationship remains limited, despite Qatar's continuous efforts to strengthen its global presence through investment, sports, diplomacy, energy, and media. The study adopts a descriptive-analytical approach combined with a case-study method, using a questionnaire distributed to academics, economic experts, international relations specialists, media professionals, and practitioners in the investment and tourism sectors, covering the period 2019–2025. Findings reveal a statistically significant positive effect of all six hexagon dimensions on Qatar's international reputation, with sample respondents rating these dimensions highly. Governance was found to enhance reputation through efficient and credible public policy; investment and immigration attract talent and capital; while culture, heritage, tourism, and the image of the Qatari people all serve as key contributors to a positive international perception. Hosting major international events was also shown to significantly boost Qatar's global visibility. The study recommends sustaining an integrated national strategy for nation-brand management, strengthening coordination among government entities, further developing the investment climate, supporting cultural initiatives, expanding public diplomacy programs, and conducting periodic studies to monitor the evolution of Qatar's international reputation using recognized international indices.
subject: Articles
  topic: section
subject: Nation Branding
  topic: keywords
subject: International Reputation
  topic: keywords
subject: Anholt's Model
  topic: keywords
subject: Qatar
  topic: keywords
subject: Public Diplomacy
  topic: keywords
subject: Soft Power
  topic: keywords
creator: Omer Mahgoub Mohamed El-Hussein
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-08-08
publication date: 2026-08-08
doi: 10.59992/IJFAES.2026.v5n8p4

Determinants of External Demand for Saudi Arabia’s Non-Oil Industrial Goods Exports: An ARDL Analysis for the Period 2000–2024
type: item
description: This study aimed to measure and analyze the determinants of external demand for non-oil industrial exports (commodities only) in the Kingdom of Saudi Arabia during the period from 2000 to 2024. To achieve this objective, the study employed a descriptive-analytical approach to establish the theoretical framework and a statistical approach using the Autoregressive Distributed Lag (ARDL) model to estimate relationships in both the short and long run. The econometric model included a dependent variable represented by non-oil industrial exports (“commodities only”) and a set of independent variables consisting of: foreign GDP, the real effective exchange rate, foreign direct investment, and the trade openness index. The study concluded with a set of empirical findings, most notably: the existence of a cointegration relationship (long-run equilibrium relationship) among the variables under study, where the error correction term coefficient was negative, statistically significant, and had an adjustment speed of 50.5%. The results also showed a strong, statistically significant positive effect of weighted foreign GDP on industrial exports in the long run, confirming the sector’s sensitivity to income levels in partner countries. Conversely, there was a statistically significant inverse effect of the real effective exchange rate, demonstrating that a real currency appreciation negatively affects the price competitiveness of domestic exports. Meanwhile, the results did not show a sufficiently statistically significant effect of foreign direct investment and trade openness in the long run during the study period. Based on these findings, the study recommended strengthening the structural (non-price) competitiveness of domestic products to offset exchange rate pressures, and directing foreign investment toward advanced, high-value-added manufacturing industries, in line with the objectives of the Kingdom’s Vision 2030.
subject: Articles
  topic: section
subject: Non-Oil Industrial Exports
  topic: keywords
subject: Trade Openness Index
  topic: keywords
subject: Price Competitiveness
  topic: keywords
subject: Trading Partners
  topic: keywords
creator: Aljawharah Sulaiman Almanea
creator: Halah Essam Alattas
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-08-08
publication date: 2026-08-08
doi: 10.59992/IJFAES.2026.v5n8p3

The impact of implementing environmental risk management on compliance with safety and quality standards: A field study on Saudi industrial companies
type: item
description: This study aimed to examine the impact of implementing environmental risk management—across its four dimensions (environmental risk identification, environmental risk assessment, environmental risk control and monitoring, and continuous improvement of environmental performance)—on the level of compliance with safety and quality standards in Saudi industrial companies. The study adopted the descriptive analytical approach and employed a questionnaire as the primary instrument for data collection. The questionnaire was distributed to a convenience random sample of employees working in the safety, quality, and environment departments of several Saudi industrial companies operating in the petrochemical, mining, cement, food, and manufacturing sectors. A total of (346) valid questionnaires were retrieved and statistically analyzed using SPSS V.26, applying both descriptive and inferential statistical techniques, including simple and multiple linear regression analyses, to test the study hypotheses. The findings revealed a statistically significant impact at the (α ≤ 0.05) level of implementing environmental risk management dimensions collectively on the level of compliance with safety and quality standards, with the four dimensions jointly explaining (71.1%) of the variance in the dependent variable. Environmental risk control and monitoring emerged as the most influential dimension, followed by risk assessment, continuous improvement, and risk identification, respectively. In light of these findings, the study presented a set of recommendations, most notably enhancing digital environmental monitoring systems, integrating environmental, safety, and quality management systems within a unified managerial framework, developing quantitative risk assessment methodologies, and fostering an organizational culture supportive of sustainable environmental performance.
subject: Articles
  topic: section
subject: Environmental Risk Management
  topic: keywords
subject: Risk Identification
  topic: keywords
subject: Risk Assessment
  topic: keywords
subject: Environmental Control and Monitoring
  topic: keywords
subject: Continuous Improvement
  topic: keywords
subject: Compliance with Safety and Quality Standards
  topic: keywords
subject: Saudi Industrial Companies
  topic: keywords
creator: Abdulaziz Mohammed Hamdan
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-08-06
publication date: 2026-08-06
doi: 10.59992/IJFAES.2026.v5n8p2

The Impact of Marketing Promotion on Enhancing Competitive Advantage: A Sample of Workers in a Carpet Factory - Baghdad
type: item
description: Marketing is an urgent matter that many organizations seek to achieve, because of its great importance and positive impact on the latter, especially in an environment where competition is intense and the accompanying pressures and threats. The goal of marketing lies in achieving an integrated marketing mix and carrying out marketing activities that contribute to raising The performance rates of the institution and the achievement of excellence and excellence, and considering that marketing is one of the most important factors that contribute significantly to creating and enhancing a competitive advantage and maintaining the continuity of institutions, so our study came to show aspects of the relationship between marketing and competitive advantage by shedding light on the Ceramics Corporation - sartaf - as a model that works to market its products As a way to enable it to survive in the competitive crowd that characterizes the environment in which it is located.
subject: Articles
  topic: section
subject: Promotion
  topic: keywords
subject: Excellence
  topic: keywords
subject: Flexibility
  topic: keywords
subject: Price
  topic: keywords
subject: Competition
  topic: keywords
creator: Muhamad Faleh Hassan Al-kinani
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-08-06
publication date: 2026-08-06
doi: 10.59992/IJFAES.2026.v5n8p1

Administrative Organization and Its Impact on Performance in Private Sector Institutions: A Field Study Applied to Al-Faw Higher Training Institutes in the Kingdom of Saudi Arabia (2025–2026)
type: item
description: Problem: The research addresses the inherent gap between complex human goals and the limitations of individual capabilities, positioning administrative organization as a fundamental strategy to streamline collective efforts. The problem manifests in organizational challenges where the absence of structure leads to decreased efficiency and conflicting objectives, necessitating a framework that ensures optimal resource allocation. Methodology: The study adopts a descriptive-analytical approach within a theoretical framework, surveying management literature on organization theories. It meticulously analyzes organizational structures and distinguishes between Formal and Informal Organization, evaluating their combined impact on employee behavior and overall institutional dynamics. Results: The findings underscore that sound administrative organization is the cornerstone of efficiency. The theoretical results confirm the necessity of core governing principles—namely Coordination, Hierarchy of Authority, and Unity of Objective—for achieving Institutional Excellence. Furthermore, the study highlights that while formal structures provide clarity, informal organizations significantly shape performance based on management's ability to integrate them effectively. Application: This study is applied to "Al-Faw Higher Training Institutes" in the Kingdom of Saudi Arabia (2025-2026). The application aims to evaluate how organizational frameworks impact performance efficiency and the quality of training outputs within the Saudi private sector.
subject: Articles
  topic: section
subject: Administrative Organization
  topic: keywords
subject: Private Sector Institutions
  topic: keywords
subject: Quality of Institutional Performance
  topic: keywords
subject: Al-Faw Higher Institutes for Training
  topic: keywords
subject: Kingdom of Saudi Arabia
  topic: keywords
creator: Saqr Thamer Al-Wathiri
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-27
publication date: 2026-07-27
doi: 10.59992/IJFAES.2026.v5n7p15

Taxation in the Kingdom of Saudi Arabia
type: item
description: The tax system constitutes one of the principal sources of public revenue for financing the State Treasury, particularly in light of the substantial financial resources required to support economic development. The fundamental challenge facing developing and least-developed countries lies in establishing a productive economic structure capable of efficiently utilizing available resources, which represents the cornerstone of sustainable economic development. Consequently, the tax system must be designed to support national development policies by encouraging investment in its various forms through the provision of tax incentives and exemptions, while simultaneously protecting domestic industries through the imposition of appropriate customs duties on imported foreign products .Furthermore, the tax system serves as a fundamental legal and economic instrument of state intervention, directing both domestic and foreign investment toward the achievement of its economic and social objectives. It also plays a significant role in addressing macroeconomic challenges, including economic recession and inflation, through the application of diverse tax policies. In addition, taxation contributes to mitigating social crises, such as housing and income distribution, by adopting fiscal measures that include increasing the minimum wage threshold exempt from taxation .Given the pivotal role of taxation in promoting economic development and achieving fiscal sustainability, it is essential to undertake a comprehensive examination of this system. This study begins by defining the concept of taxation, its significance, and its distinguishing characteristics. It then examines the tax system in the Kingdom of Saudi Arabia, focusing on its principal types and its contribution to sustainable development within the framework of Saudi Vision 2030Keywords
subject: Articles
  topic: section
subject: Taxes
  topic: keywords
subject: Importance of Taxes
  topic: keywords
subject: Types of Taxes
  topic: keywords
subject: Sustainable Development
  topic: keywords
creator: Sulafa Siddig Ali Yousif
creator: Maali Mahdi Awad Al-Angoudi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-27
publication date: 2026-07-27
doi: 10.59992/IJFAES.2026.v5n7p14

The Impact of Human Resource Management Practices on Organizational Change Management in Private Hospitals in Sana'a, Yemen
type: item
description: This study aimed to identify the impact of Human Resource Management (HRM) practices, represented by the dimensions of human resource planning, recruitment and selection, training and development, compensation and incentives, and performance appraisal, on Organizational Change Management (OCM), represented by the dimensions of organizational culture, organizational structure, and technology, in private hospitals located in Sana’a Capital Municipality, Yemen. To achieve the study objectives, the descriptive-analytical approach was employed. The study population consisted of employees working in private hospitals in Sana’a Capital Municipality, totaling 2,908 employees. A simple random sample of 341 respondents was selected. A structured questionnaire was used as the primary instrument for data collection. The findings revealed that HRM practices, including human resource planning, recruitment and selection, training and development, compensation and incentives, and performance appraisal, have a significant impact on organizational change management in private hospitals in Sana’a Capital Municipality. The results also indicated that both the level of implementation of HRM practices and the level of organizational change management were high. Based on these findings, the study recommends implementing an objective, transparent, and clearly defined performance appraisal system based on well-established Key Performance Indicators (KPIs). It further recommends that HR managers in private hospitals place greater emphasis on modern specialized training programs to enhance employees’ technical and supervisory competencies. Additionally, the study emphasizes the importance of developing compensation and incentive systems and linking them to performance and productivity standards to promote fairness, motivation, and innovation. Greater attention should also be given to human resource planning, recruitment, and selection processes to support organizational effectiveness and succ…
subject: Articles
  topic: section
subject: Human Resource Management Practices
  topic: keywords
subject: Organizational Change Management
  topic: keywords
subject: Private Hospitals
  topic: keywords
creator: Najeeb Mohammed Yahya Al-Bishari
creator: Mohammad Tawfiq Sultan Ahmed
creator: Mohamad Ali Mohammed Al-Ansi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-22
publication date: 2026-07-22
doi: 10.59992/IJFAES.2026.v5n7p13

Agglomeration and Dispersion Forces in the Riyadh Region: A Spatial Economic Analysis of Unbalanced Growth and Over-Urbanization
type: item
description: This study presents a spatial economic analysis of the phenomenon of unbalanced growth in the Riyadh Region through an examination of the interplay between agglomeration forces that attract economic activities and population concentration toward the capital city and dispersion forces resulting from the pressures of rapid urban growth. The study reviews the geographic and demographic characteristics and the diversified economic structure of the Riyadh Region and analyzes its comparative advantages, including local market demand, human capital resources, strategic geographic location, and topographical features, in addition to its contribution to Saudi Arabia’s gross domestic product (GDP). It also examines unemployment rates, average income levels, domestic and foreign direct investment (FDI), the spatial distribution of economic activities, internal migration patterns, infrastructure development, and the degree of economic concentration. The analysis is grounded in major regional economic theories, particularly Perroux’s Growth Pole Theory, Krugman’s Core–Periphery Model, Myrdal’s Theory of Circular and Cumulative Causation, and Christaller’s Central Place Theory. The findings indicate that agglomeration forces continue to outweigh dispersion forces despite the emergence of urban diseconomies, such as rising housing costs and increasing traffic congestion. The study concludes by proposing a set of development policies aimed at managing economic concentration spatially and linking it to the objectives of Saudi Vision 2030, thereby transforming Riyadh’s centrality into a driver of balanced regional development rather than a self-reinforcing model of economic concentration.
subject: Articles
  topic: section
subject: Spatial Economic Concentration
  topic: keywords
subject: Unbalanced Growth
  topic: keywords
subject: Growth Pole Theory
  topic: keywords
subject: Core–Periphery Model
  topic: keywords
subject: Circular and Cumulative Causation
  topic: keywords
subject: Comparative Advantage
  topic: keywords
subject: Internal Migration
  topic: keywords
subject: Saudi Vision 2030
  topic: keywords
subject: Foreign Direct Investment
  topic: keywords
subject: Riyadh Region
  topic: keywords
creator: Moudi Obaid Alotaibi
creator: Shahad Majed Alotaibi
creator: Halah Alattas
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-19
publication date: 2026-07-19
doi: 10.59992/IJFAES.2026.v5n7p12

The Role of Transformational Leadership in Enhancing Employee Creative Performance
type: item
description: This study aimed to examine the role of transformational leadership in enhancing employees' creative performance through a review and analysis of the relevant literature and previous studies that investigated the relationship between transformational leadership, with its various dimensions, and creative performance in organizations. The significance of this study stems from the growing need to adopt modern leadership approaches capable of fostering employees' creativity and innovation in light of the rapid changes taking place in contemporary work environments, thereby contributing to improved organizational performance and the achievement of sustainable competitive advantage. The study adopted a descriptive-inductive approach by reviewing and analyzing relevant Arabic and international literature and previous studies related to the research topic. The findings revealed that transformational leadership is one of the most influential leadership styles in enhancing employees' creative performance due to its ability to inspire employees, motivate them, develop their capabilities, encourage innovative thinking, and promote their participation in work improvement initiatives. The literature analysis also indicated that the dimensions of transformational leadership—idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration—play an integrated role in creating an organizational environment that supports creativity by fostering trust, empowering employees, encouraging initiative, facilitating knowledge sharing, and promoting continuous learning. Furthermore, the study found that most previous studies agreed on the positive impact of transformational leadership on improving various dimensions of organizational performance, including job performance, human resource performance, organizational success, innovative work behavior, and innovation culture. These findings provide theoretical support for the relationship between transform…
subject: Articles
  topic: section
subject: Transformational Leadership
  topic: keywords
subject: Creative Performance
  topic: keywords
subject: Organizational Creativity
  topic: keywords
subject: Employees
  topic: keywords
subject: Inspirational Motivation
  topic: keywords
creator: Faisal Abdulaziz Abdulsalam Saleem
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-14
publication date: 2026-07-14
doi: 10.59992/IJFAES.2026.v5n7p11

The impact of traffic congestion on quality of life in the Eastern Province: A regional study
type: item
description: This report examines the impact of traffic congestion on quality of life in Saudi Arabia's Eastern Province, a major industrial and economic hub that accounts for roughly 23% of the Kingdom's industrial establishments and 22% of its GDP. It shows how rapid economic and population growth, combined with urban expansion and strong inter-city linkages between Dammam, Khobar, and Dhahran, have placed mounting pressure on road networks—worsening congestion and negatively affecting economic productivity, transport costs, traffic safety, and residents' quality of life. The report reviews current policy responses (such as rapid bus transit, traffic-signal removal, and smart transport systems), and proposes medium- and long-term development policies including regional transit expansion, redistributing economic activity through secondary growth poles in Al-Ahsa and Jubail, and promoting hybrid work arrangements. It links these policies to Saudi Vision 2030's goals of improving quality of life and building smart cities, concluding that traffic congestion is a structural regional phenomenon requiring functional regional reorganization rather than mere infrastructure expansion.
subject: Articles
  topic: section
subject: Traffic congestion
  topic: keywords
subject: quality of life
  topic: keywords
subject: Eastern Province
  topic: keywords
subject: regional planning
  topic: keywords
subject: population growth
  topic: keywords
subject: infrastructure
  topic: keywords
subject: Vision 2030
  topic: keywords
subject: public transport
  topic: keywords
subject: growth hubs
  topic: keywords
subject: economic decentralization
  topic: keywords
creator: Ghosoun Mohammad Alwagdani
creator: Rajwan Khalid Alharbi
creator: Halah Alattas
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-13
publication date: 2026-07-13
doi: 10.59992/IJFAES.2026.v5n7p10

Structural Transformation in the Economy of the Makkah Region: The Role of the Hajj and Umrah Sector within the Framework of Saudi Vision 2030
type: item
description: This report examines the structural transformation of Makkah Province's economy, Saudi Arabia's second-largest economic region, focusing on the role of the Hajj and Umrah sector in shaping its economic structure. It shows that the region depends heavily on this single sector — religious tourism accounts for roughly 60% of the Kingdom's tourism revenues and 25-30% of Makkah's private-sector revenue — but this over-reliance creates structural fragility marked by sharp seasonality and weak resilience to external shocks, as starkly revealed when the sector nearly collapsed during COVID-19. The report also analyzes labor-market indicators, noting a 9.15% Saudi unemployment rate in the region (above the national average), a significant income gap between Saudi and non-Saudi households, and heavy reliance on expatriate labor in tourism (74.4%). The analysis draws on Perroux's growth-pole theory and Hirschman's unbalanced-growth theory to explain the concentration of economic activity in Makkah and Jeddah. It reviews ongoing Vision 2030 policies and projects (Makkah Metro, Haramain Train, King Salman Gate project, and the Pilgrim Experience Program) aimed at diversifying the regional economy, and recommends accelerating the shift toward cultural tourism, strengthening Saudization, developing infrastructure, and pursuing balanced regional development.
subject: Articles
  topic: section
subject: Structural Transformation
  topic: keywords
subject: Makkah Province
  topic: keywords
subject: Hajj and Umrah Sector
  topic: keywords
subject: Economic Diversification
  topic: keywords
subject: Vision 2030
  topic: keywords
subject: Seasonality
  topic: keywords
subject: Unemployment
  topic: keywords
subject: Growth-pole Theory
  topic: keywords
subject: Unbalanced Development
  topic: keywords
subject: Religious Tourism
  topic: keywords
creator: Hind Mohammed Al-Shehri
creator: Naifah Dakhil Allah Al-Huzali
creator: Halah Alattas
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-11
publication date: 2026-07-11
doi: 10.59992/IJFAES.2026.v5n7p9