Challenges of Managing Organizational Change and Ways to Address them for a Sample of Employees of the Iraqi Ministry of Education

Wafaa Juda Badi — 2026-09-07

General Background: Government institutions increasingly undertake structural and administrative reforms to improve performance and service quality, but implementation is often constrained by administrative, human, financial, and situational barriers. Specific Background: The Iraqi Ministry of Education operates through multiple administrative levels and extensive human resources, making adaptation to digital, organizational, and knowledge-based transformations complex. Knowledge Gap: Limited empirical evidence identifies the main difficulties experienced by ministry employees during the implementation of institutional reforms in the Iraqi public education sector. Aims: This study identifies the key barriers encountered by employees at the Iraqi Ministry of Education headquarters and proposes practical measures to address them. Results: A descriptive analytical design was applied to questionnaire responses from 195 employees. The instrument included four dimensions: administrative and organizational, human and professional, financial, and situational barriers. Data were analyzed using SPSS 28 and Microsoft Excel. Situational barriers ranked highest, with reliance on traditional methods during crises (mean = 3.82). Human and professional barriers followed, particularly inadequate professional competencies for reform management (mean = 3.80). Novelty: The study provides a four-dimensional employee-based diagnosis of reform implementation at the headquarters of a major Iraqi public institution. Implications: Effective reform implementation requires crisis-responsive procedures, continuous professional development, transparent communication, employee participation, fair committee formation, and flexible institutional planning.

Highlights:

Traditional crisis procedures received the highest item rating at 3.82.
Professional competency shortages ranked second, with a mean of 3.80.
Recommended actions prioritize communication, training, participation, fairness, and implementation flexibility.

Keywords: Organizational, Management, Administrative , Education, Employee Resistance.

The Role of Fair Value Measurement and Accounting Disclosure of Toxic Assets in Reducing the Risks of Financial Misrepresentation

Osama Zaid Mohammed Manoukh — 2026-09-09

General Background High-risk financial assets presented at values detached from economic recoverability compromise financial statement reliability. Specific Background Illiquid accounts receivable lacking active markets rely heavily on valuation estimates and management assumptions. Knowledge Gap However, the combined role of fair value adjustments and structured risk disclosures in mitigating financial misrepresentation remains insufficiently quantified in industrial sector contexts. Aims This study evaluates how integrating fair value measurement with comprehensive disclosure reduces financial misrepresentation risks. Results Empirical analysis of Al-Mansour Company data (2022–2024) demonstrates that a ten percent collection risk discount reduces 2024 pre-tax surplus by 31.2%, while revealing a 75% gap in credit risk disclosures. Novelty An analytical sensitivity model paired with an IFRS-aligned disclosure index is established for high-risk receivables. Implications Combining realistic risk-adjusted valuation with detailed debt aging disclosures prevents misleading financial presentations and enhances reporting transparency.

Key Findings Highlights

Applying risk-adjusted fair value discounts significantly alters receivables values and reported operating surpluses.

Evaluating financial reporting reveals a seventy-five percent disclosure gap regarding high-risk asset collection profiles.

Integrating granular risk disclosures with valuation models mitigates incomplete financial position representation.

Keywords: Fair Value Measurement, Toxic Assets, Accounting Disclosure, Financial Misrepresentation, Accounts Receivable

Indonesian Journal of Law and Economics Review

Challenges of Managing Organizational Change and Ways to Address them for a Sample of Employees of the Iraqi Ministry of Education

The Role of Fair Value Measurement and Accounting Disclosure of Toxic Assets in Reducing the Risks of Financial Misrepresentation