Indonesian Journal of Law and Economics Review

Inspiring Leadership and Its Role in Boosting Organizational Quality Analytic Study at the Iraqi Islamic Bank for Investment and Development

Mohammed Thaer Ali ALBayati — Fri, 13 Mar 2026 00:00:00 +0000

General Background: Leadership plays a critical role in organizational performance and the ability of institutions to adapt to dynamic environments. Specific Background: Inspiring leadership, characterized by future vision, self-confidence, change management, and employee empowerment, is increasingly associated with the development of organizational quality. Knowledge Gap: However, empirical evidence explaining how these leadership dimensions relate to organizational quality in Islamic banking institutions remains limited. Aims: This study analyzes the relationship between inspiring leadership and organizational quality at the Iraqi Islamic Bank for Investment and Development. Results: Using data from 279 employees and applying descriptive statistics, simple linear regression, and stepwise regression, the findings reveal a significant positive relationship between inspiring leadership and organizational quality, explaining about 53.1% of its variance. Self-confidence, future vision, and change management emerge as the most prominent determinants, while employee empowerment shows limited statistical contribution. Novelty: The study provides empirical evidence regarding the relative importance of inspiring leadership dimensions in explaining organizational quality within an Islamic banking context. Implications: The findings suggest that strengthening leaders’ confidence, clarifying future vision, and improving change management practices can support the development of organizational quality in banking institutions.

Highlights:

• Leadership Self-Confidence Emerges as the Strongest Determinant of Institutional Quality Variation.
• Strategic Vision and Structured Change Practices Jointly Strengthen Internal Performance Conditions.
• Staff Autonomy Mechanisms Show Limited Statistical Contribution Within the Examined Banking Context.

Keywords: Inspiring Leadership, Organizational Quality, Islamic Banking, Leadership Self-Confidence, Change Management.

The Influence of Information Technology Architecture on the Innovative Performance of Employees: A Survey Conducted in Iraqi University Libraries

Dr.Omaima Hameed Aladilee Aladilee — Fri, 13 Mar 2026 00:00:00 +0000

General Background: University libraries operate in dynamic knowledge environments that require technological systems capable of supporting information services and organisational activities. Specific Background: Information technology architecture, including hardware and equipment, software and databases, communications networks, and human resources, provides a framework that supports employees in performing their tasks and generating innovative ideas. Knowledge Gap: Empirical research integrating information technology architecture and employee innovation performance in the context of Iraqi university libraries remains limited. Aims: This study examines the relationship between information technology architecture and employee innovation performance in the libraries of the University of Karbala. Results: Using survey data from 87 employees and structural equation modelling analysis, the findings show a statistically significant relationship between information technology architecture and employee innovation performance (β = 0.796, p < 0.001), explaining 68.6% of the variance in innovation performance. Novelty: The study integrates multiple dimensions of information technology architecture with indicators of employee innovation performance within the organisational context of university libraries. Implications: The findings indicate that strengthening technological resources, communication networks, software systems, and staff development is associated with improved innovative work practices in knowledge institutions.

Highlights:

• Information Technology Architecture Dimensions Show Significant Relationships With Employee Innovative Capabilities.
• Structural Equation Modelling Explains 68.6 Percent of Innovation Performance Variance in Libraries.
• Technological Resources and Staff Development Support Creative Work Practices in Knowledge Institution.

Keywords: Information Technology Architecture, Employee Innovation Performance, University Libraries, Information Systems Infrastructure, Organizational Innovation.

The Impact of Recruitment and Training Strategies on Enhancing the Efficiency of Strategic Tourism Alliances: An Exploratory Study of a Sample of Tourism Companies in Baghdad

Firas Naji Hatem — Thu, 26 Mar 2026 00:00:00 +0000

General Background: The tourism sector increasingly depends on strategic alliances to address competition and resource-sharing challenges. Specific Background: The effectiveness of these alliances is strongly linked to the quality of human resources managing partnerships. Knowledge Gap: Many tourism companies prioritize legal and financial aspects while neglecting recruitment and training strategies. Aims: This study examines the relationship between recruitment and training strategies and strategic alliance efficiency in Baghdad tourism companies. Results: Based on 93 valid responses, the findings show a strong positive correlation (0.800) and significant effect, with these strategies explaining 63% of alliance efficiency, where technical and behavioral training contributes the most. Novelty: The study connects human resource strategies with alliance performance in the tourism context. Implications: Aligning recruitment and training with partnership requirements can strengthen cooperation, reduce conflicts, and support better service outcomes.

Highlights:
• Strong Statistical Association Identified Between Human Resource Practices and Alliance Performance
• Training Focused on Behavioral and Technical Skills Shows Highest Contribution to Partnership Stability
• Digital Talent Acquisition Supports Coordination but Remains Secondary Compared to Skill Development

Keywords: Recruitment Strategies, Training Programs, Strategic Alliances, Tourism Companies, Alliance Efficiency.

International Brand Chanel's Opposition to the Dacosta + DC Painting Brand

Henky Solihin MZ — Tue, 03 Mar 2026 00:00:00 +0000

General Background: Trademark protection under Law Number 20 of 2016 concerning Trademarks and Geographical Indications constitutes a central pillar of intellectual property law in Indonesia, ensuring legal certainty, fair competition, and consumer protection within the international registration framework, including the Madrid Protocol. Specific Background: This study examines the opposition filed by CHANEL SARL against the registration of the DACOSTA + DC Painting trademark before the Directorate General of Intellectual Property (DGIP), based on alleged substantial similarity and claims related to well-known mark protection. Knowledge Gap: Although opposition mechanisms are formally available to international trademark owners, limited doctrinal analysis addresses how Indonesian authorities assess formal and substantive requirements in determining similarity and bad faith. Aims: This research aims to analyze the legal basis of the opposition, the rebuttal submitted by the DACOSTA applicant, and the juridical considerations underlying the DGIP decision to accept the application. Results: The findings demonstrate that the objection did not satisfy the formal and material requirements stipulated under Article 21 of Law Number 20 of 2016, as no dominant similarity or evidence of bad faith was proven; consequently, the DGIP lawfully registered DACOSTA + DC Painting in Class 18. Novelty: This article provides a focused normative legal examination of an international trademark opposition resolved in favor of a domestic applicant within Indonesia’s constitutive registration system. Implications: The decision confirms that opposition by a global brand does not automatically preclude national registration absent substantiated similarity and reputational proof, reinforcing legal certainty in Indonesian trademark law.

Highlights:

The objection failed to establish dominant resemblance under Article 21 of Law Number 20 of 2016.
No proof of bad faith or reputational appropriation was demonstrated in the proceedings.
The authority confirmed lawful acceptance of the Class 18 application under the constitutive registration regime.

Keywords: Chanel, Dacosta, Objection, Intellectual Property, Brand

Yurisometry as an Alternative Approach in Normative Legal Research in Indonesia: A Conceptual Study

Wed, 04 Mar 2026 00:00:00 +0000

General Background: Legal scholarship in Indonesia is predominantly shaped by normative legal research, which examines legislation, legal principles, and legal doctrines as the foundation of juridical reasoning. Specific Background: While this approach contributes significantly to legal certainty and systematic legal analysis, judicial practice frequently reveals variations in the interpretation and application of legal norms in court decisions. Knowledge Gap: Normative legal research alone often encounters limitations in explaining recurring patterns, interpretative tendencies, and inconsistencies within judicial rulings, and the conceptual discourse on integrating jurimetrics into normative legal methodology in Indonesia remains limited. Aims: This study examines jurimetrics as an alternative complementary approach to normative legal research in Indonesia through a conceptual legal study. Results: The analysis indicates that jurimetrics, which utilizes legal data such as court decisions to identify patterns, trends, and levels of consistency in legal interpretation, can function as an analytical instrument supporting normative reasoning without replacing doctrinal analysis. Novelty: The study conceptually positions jurimetrics within the methodological framework of normative legal research as a bridge connecting legal norms with judicial practice. Implications: The integration of jurimetrics offers methodological relevance for developing normative legal research that remains doctrinal and prescriptive while becoming more responsive to the dynamics of judicial decision-making in Indonesia.

Highlights:

Data-oriented examination of court rulings reveals recurring reasoning patterns and interpretative tendencies in adjudication.
Analytical integration links doctrinal examination of legal norms with observable judicial decision patterns.
Conceptual framework situates jurimetrics as a methodological complement within Indonesian legal scholarship.

Keywords: Normative Law, Complementary, Judiciary, Legal Principles, Jurimetrics

Application of the Unus Testis Nullus Testis Principle in Corruption Crime Cases: Study of Decision No. 2677/PAN.PN.WII.UI/HK.2.2/VI/2025

Budi Rahman — Wed, 04 Mar 2026 00:00:00 +0000

General Background Criminal procedure law in Indonesia mandates that judicial decisions be grounded on lawful evidence and the principle of minimum proof to uphold the rule of law. Specific Background In corruption crime adjudication, witness testimony constitutes valid evidence under the Criminal Procedure Code (KUHAP), yet it cannot stand alone due to the principle of unus testis nullus testis, which requires at least two lawful pieces of evidence to establish guilt. Knowledge Gap Limited doctrinal analysis has examined how this evidentiary principle is applied in concrete corruption cases involving multiple defendants and contested indictments by the Corruption Eradication Commission (KPK). Aims This study analyzes the application of the unus testis nullus testis principle in Decision No. 2677/PAN.PN.WII.UI/HK.2.2/VI/2025 and evaluates the evidentiary basis of the KPK Public Prosecutor’s indictment against Defendant IV FCR. Results Using normative juridical research with a statute approach, the study finds that only one witness alleged the transfer of IDR 30,000,000 to Defendant IV FCR, while other testimonies and documentary statements contradicted this claim. The indictment also demonstrated inconsistencies in legal reasoning and classification of evidence. Consequently, the evidentiary threshold under Articles 183 and 185 KUHAP was not fulfilled, rendering the charge unproven. Novelty This article provides a structured doctrinal examination of evidentiary insufficiency in a multi-defendant corruption trial through systematic interpretation of statutory provisions. Implications The findings reaffirm the centrality of corroborated evidence in corruption prosecutions and underscore the necessity of strict adherence to evidentiary standards to ensure legal certainty and judicial fairness.

Highlights:

A single uncorroborated testimony was insufficient to establish criminal liability.
Contradictions among witness statements weakened the prosecutorial argument.
The indictment failed to satisfy the statutory minimum proof requirement, leading to acquittal.

Keywords: Indictment, Corruption, Public Prosecutor, Pleadings, Defendant

The Effects of Digital Mechanization on Administrative Decision-Making

Ekhlas Abarahim Khalf Ebrahim Alzubaydi — Fri, 27 Mar 2026 00:00:00 +0000

General Background: Public administration is undergoing rapid transformation through digital mechanization, shifting from paper-based processes to electronic systems for data collection, processing, and decision-making. Specific Background: This transformation has altered the formation, issuance, and implementation of administrative decisions within a technological environment where legal principles intersect with digital systems. Knowledge Gap: Despite increasing reliance on automated systems, existing Iraqi legislation lacks explicit regulation of electronic administrative decisions and their legal implications. Aims: This study aims to analyze the legal foundations of digital mechanization, examine its effects on the elements of administrative decisions, and assess the adequacy of the Iraqi legislative framework in governing automated decision-making. Results: The findings indicate that digital mechanization restructures administrative decisions by integrating data-driven processes, modifies elements such as competence, form, and subject matter, and introduces electronic notification and publication mechanisms. However, legal responsibility remains attributed to administrative authorities, while risks to rights and freedoms persist due to algorithmic errors and insufficient legal safeguards. Novelty: The study provides a comprehensive legal analysis linking digital mechanization with traditional administrative law principles within the Iraqi context. Implications: The results highlight the necessity of a clear legislative framework to regulate electronic administrative decisions, ensure accountability, and balance technological development with the protection of legality and individual rights.

Highlights:
• Identifies Structural Transformation of Decision Processes Through Automated Data Systems
• Demonstrates Persistence of Institutional Liability Despite Algorithmic Involvement
• Reveals Regulatory Gaps in Governing Electronic Procedures and Legal Safeguards

Keywords: Digital Mechanization, Administrative Decision Making, Electronic Administrative Decision, Legal Responsibility, Iraqi Administrative Law

Monetary Policy and Its Role in Promoting a Circular Economy in Iraq

Husham Sabeeh Zayer — Mon, 23 Mar 2026 00:00:00 +0000

General Background: The transition from a linear to a circular economy has become essential for sustainable resource management and environmental protection, particularly in developing economies. Specific Background: In Iraq, monetary policy implemented by the Central Bank plays a role in supporting circular economy initiatives through non-traditional instruments such as Special Drawing Rights, green quantitative easing, and carbon emission reduction certificates. Knowledge Gap: Despite the availability of these tools, limited empirical evidence exists on their role in advancing circular economy practices within the Iraqi context. Aims: This study aims to examine the role of unconventional monetary policy tools in promoting the transition to a circular economy in Iraq. Results: Using a descriptive-analytical approach and questionnaire data from 69 entrepreneurs analyzed via SPSS, the findings reveal strong positive relationships between Special Drawing Rights (R²=55.2%), green quantitative easing (R²=70.3%), and carbon emission reduction certificates (R²=42.3%) with circular economy promotion. Novelty: The study provides empirical validation of integrating smart monetary instruments within circular economy frameworks in a developing country context. Implications: The findings suggest that activating non-traditional monetary tools can support financial stability, diversify the economy, reduce dependence on oil revenues, and facilitate sustainable development strategies in Iraq.

Highlights:
• Strong Correlations Identified Between Unconventional Financial Instruments and Circular System Adoption
• Green Quantitative Easing Shows Highest Explanatory Power Among Examined Variables
• Carbon Certificates and Reserve Assets Linked With Investment in Low-Carbon Projects

Keywords: Monetary Policy, Circular Economy, Special Drawing Rights, Green Quantitative Easing, Carbon Emission Certificates.

The Impact of Financial Recession on the Efficiency of Invested Capital

Mohammed Jasim Mohammed — Mon, 16 Mar 2026 00:00:00 +0000

General Background: Financial management in the banking sector focuses on profitability, liquidity, and risk control to evaluate financial performance and capital utilization. Specific Background: Financial recession represents a condition that can influence how banks allocate and manage invested capital. Knowledge Gap: Prior studies rarely distinguish between different types of financial recession when examining capital efficiency in banking institutions. Aims: This study analyzes the relationship between financial recession and invested capital efficiency in commercial banks listed on the Iraq Stock Exchange. Results: Using panel data from 2012–2023 and statistical analysis with Eviews v13, the findings show that available financial recession is negatively related to return on invested capital and return on working capital, while potential financial recession shows a positive relationship with these indicators. Novelty: The study differentiates recession conditions into available and potential categories when assessing capital efficiency in banks. Implications: The findings provide insights for stakeholders in evaluating how recession conditions relate to the utilization of capital resources in the banking sector.

Highlights:
• Available Recession Conditions Correspond With Lower Profitability Ratios Derived From Capital Utilization.
• Potential Recession Conditions Correspond With Higher Profitability Ratios Derived From Working Resources.
• Empirical Evaluation Employs Panel Observations From Publicly Traded Banking Institutions During 2012–2023.

Keywords: Financial Recession, Invested Capital, Capital Efficiency, Banking Sector, Iraq Stock Exchange.

Green Education and Digital Transformation as Catalysts for Growth in Iraq: An Economic Analysis of Available Opportunities

Prof. Dr. Nadia Mahdi Abdul Kader — Wed, 18 Mar 2026 00:00:00 +0000

General Background Sustainable economic growth requires the integration of environmental sustainability and digital innovation. Specific Background Iraq’s economy is characterized by oil dependence, limited diversification, and underdeveloped education and digital systems. Knowledge Gap Limited studies have examined the combined role of green education and digital transformation in addressing these structural challenges. Aims This study analyzes their joint role in supporting sustainable economic growth in Iraq. Results Green education develops environmentally skilled human capital and supports green sector innovation, while digital transformation improves efficiency, productivity, and market access. Their integration promotes economic diversification, reduces oil reliance, and aligns with Iraq Vision 2030, although constrained by weak infrastructure and limited investment. Novelty The study offers an integrated framework linking green education and digital transformation as complementary drivers of structural reform. Implications The findings highlight the need for coordinated policies, increased digital investment, and stronger international collaboration to support a sustainable and diversified economy.

Highlights:
• Integration of Environmental Learning and Technology Fosters Diversification Beyond Oil Sectors
• Infrastructure Gaps and Limited Funding Constrain Progress in Education and Digital Systems
• Policy Coordination and International Collaboration Support Transition Toward Sustainability

Keywords: Green Education, Digital Transformation, Sustainable Economic Growth, Iraq Economy, Economic Diversification.

ACCOUNTING STRATEGIES FOR ACHIEVING SUSTAINABILITY: RATIONALIZING COSTS UNDER THE CURRENT ECONOMIC CONDITIONS OF IRAQI COMPANIES

ALnujaimi Aws saeed mirdan, MUSLIM BADR JASIM, Mujtaba Ali Hussein — Sun, 08 Mar 2026 00:00:00 +0000

General Background: Modern management accounting emphasizes the importance of controlling production costs to sustain organizational competitiveness. Specific Background: Companies increasingly rely on cost–value analysis and cost management models to identify inefficient operational expenses and improve financial performance. Knowledge Gap: Empirical research examining cost optimization strategies in Iraqi manufacturing companies remains limited. Aims: This study aims to identify key cost drivers and develop a cost optimization model using empirical data from Baghdad Soft Drinks Company. Results: The Relative Importance Index and factor analysis reveal that direct labor costs represent the dominant component of total production costs, with a relative importance index of 0.989 and an explanatory contribution of 92.3%. Using the cost–volume–profit model, three strategic scenarios were tested: expansion, market penetration, and operational efficiency. The expansion scenario generated the highest profit growth (+55.9%), the efficiency scenario produced moderate growth (+15%), while the penetration strategy caused a substantial decline in profitability (−67.8%). Novelty: The study integrates cost-driver identification with scenario-based cost modeling in an Iraqi industrial context. Implications: These findings provide a practical basis for managerial decision-making and sustainable financial planning through systematic cost optimization.

Highlights:

Direct labor expenditure emerges as the primary component shaping production cost structure
capacity investment produces the largest profitability growth.
Operational efficiency strategy yields stable gains with minimal financial risk

Keywords: Cost Optimization; Cost Volume Profit Model; Cost Value Analysis; Managerial Accounting Strategy; Production Cost Structure

Legal Anthropology of Pluralism and the Commercialized Public Sphere in Tourism

Dewa Gede Edi Praditha, I Gusti Ayu Sita Maharani — Fri, 27 Mar 2026 00:00:00 +0000

General Background: Bali tourism is globally recognized for its strong integration of cultural values and spirituality rooted in the Tri Hita Karana philosophy, emphasizing harmony among humans, nature, and the divine. Specific Background: This philosophy has been formally institutionalized through Bali Provincial Regulation No. 5 of 2020, which mandates culturally based tourism governance. Knowledge Gap: Despite its normative adoption, the practical implementation of Tri Hita Karana within tourism development and public space management remains inconsistent and insufficiently examined from a socio-legal perspective. Aims: This study aims to analyze the application of Tri Hita Karana values and explore the dynamics of legal pluralism and law enforcement in Bali’s tourism sector. Results: The findings reveal that although Tri Hita Karana is embedded in regional policy, its implementation is constrained by weak supervision, dominance of economic interests, environmental degradation, commercialization of public and sacred spaces, and limited cultural awareness among tourists. Additionally, the interaction between state law, customary law, and socio-religious norms creates complex legal pluralism, where enforcement is often inconsistent and influenced by power relations and economic pressures. Novelty: This study provides a socio-legal analysis linking Tri Hita Karana marginalization with legal pluralism and power dynamics in tourism governance. Implications: Strengthening regulatory enforcement, enhancing institutional synergy, and reinforcing cultural awareness are essential to ensure balanced tourism development aligned with cultural preservation and environmental sustainability in Bali.

Highlights:

Cultural philosophy is formally recognized but inconsistently applied in tourism practices.
Economic priorities and investment pressures dominate spatial and regulatory decisions.
Interactions between state, customary, and socio-religious norms shape uneven law enforcement.

Keywords: Tri Hita Karana, Legal Pluralism, Bali Tourism, Cultural Governance, Public Space Commercialization

The Impact of Implementing International Financial Reporting Standards (IFRS) on the Efficiency and Effectiveness of Internal Auditing in Financial Institutions

Aqeel Raham Hassoon — Wed, 11 Mar 2026 00:00:00 +0000

General Background: Financial reporting is essential for providing transparent and comparable financial information to stakeholders, encouraging the adoption of global accounting standards. Specific Background: International Financial Reporting Standards (IFRS) provide a unified framework to standardize financial reporting practices across institutions. Knowledge Gap: Empirical evidence on IFRS adoption and financial reporting quality in developing economies, particularly Iraqi financial institutions, remains limited. Aims: This study examines IFRS adoption and its relationship with financial reporting quality while considering internal control systems. Results: Data from 512 financial professionals analyzed using PLS-SEM show that perceived benefits, ease of adoption, and government support encourage IFRS implementation, while legal enforcement plays a smaller role. IFRS adoption is associated with improved clarity, comparability, and timeliness of financial reports. Novelty: The study presents empirical evidence from Iraqi financial institutions and evaluates internal control systems within this relationship. Implications: The findings provide guidance for policymakers to support IFRS implementation and promote transparent financial reporting practices.

Highlights:
• IFRS Adoption in Iraqi Financial Institutions Is Primarily Motivated by Perceived Benefits, Ease of Implementation, and Government Support.
• Financial Statements Prepared Under IFRS Demonstrate Higher Levels of Accuracy, Comparability, Clarity, and Reporting Timeliness.
• Internal Control Systems Show Limited Moderating Contribution in the Relationship Between IFRS Adoption and Reporting Quality.

Keywords: IFRS Adoption, Financial Reporting Quality, Internal Control System, Financial Institutions, Iraq

The impact of opportunistic behavior on reducing the quality of financial reports - an analytical study in Al-Rafidain and Al-Rasheed banks in Najaf

Huda Ameen Oleiwi — Wed, 11 Mar 2026 00:00:00 +0000

General Background: Financial reporting quality is essential for transparency and accountability in the banking sector. Specific Background: Opportunistic behavior by managers, such as self-interest seeking and lack of commitment, can distort financial information and reduce the credibility of financial reports. Knowledge Gap: Empirical evidence examining the relationship between opportunistic behavior and financial reporting quality in emerging banking contexts such as Najaf remains limited. Aims: This study examines the relationship between opportunistic behavior and financial reporting quality among employees of Al-Rafidain Bank and Al-Rasheed Bank in Najaf. Results: The findings show a low level of opportunistic behavior (mean 1.614) and a relatively high level of financial reporting quality (mean 3.978), with accuracy recording the highest value. Statistical analysis confirms a significant negative relationship between opportunistic behavior and financial reporting quality. Novelty: The study links behavioral dimensions of opportunism with the dimensions of accuracy, reliability, and readability of financial reporting within the Iraqi banking sector. Implications: The results emphasize the importance of ethics training, governance mechanisms, and adherence to reporting standards to maintain reliable financial reporting practices.

Highlights
• Strong negative statistical relationship identified between opportunistic conduct and reporting credibility
• Highest evaluation recorded for statement precision dimension
• Respondents reported minimal tendency toward self-serving managerial actions

Keywords
Opportunistic Behavior; Financial Reporting Quality; Banking Sector; Agency Theory; Corporate Governance

The Legal Challenges of Protecting the Electronic Consumer in Social Commerce in Iraq

Dr. Mahmood Shaker Abood — Tue, 17 Mar 2026 00:00:00 +0000

General Background: The rapid expansion of social media–based commercial activities has transformed digital trade, positioning social commerce as an increasingly significant component of contemporary electronic commerce systems. Specific Background: In Iraq, the growing use of social media platforms for online transactions has created new opportunities for business activities while simultaneously exposing electronic consumers to risks associated with indirect transactions, limited transparency, and potential fraud. Knowledge Gap: Despite the development of social commerce practices, the existing Iraqi legal framework does not adequately address the specific regulatory requirements of electronic consumer protection, particularly in relation to misleading advertisements, pre-contractual information disclosure, unfair contractual terms, and the evidentiary validity of electronic contracts. Aims: This study aims to examine the legal challenges surrounding the protection of electronic consumers in Iraqi social commerce by analyzing current legislation and identifying regulatory deficiencies. Results: Using a descriptive–analytical legal approach based on Iraqi consumer protection and electronic transaction laws, the study identifies significant legislative shortcomings, including weak regulation of electronic advertising, insufficient mechanisms for verifying electronic contracts, and the non-activation of the electronic signature system due to the absence of a national certification authority. Novelty: The research provides a structured legal analysis linking consumer protection stages pre-contractual, contractual, and post-contractual to the specific regulatory deficiencies within Iraq’s social commerce environment. Implications: The findings indicate the necessity of legislative reform, stronger regulatory oversight, activation of electronic transaction laws, and the establishment of institutional mechanisms to secure electronic consumer rights and strengthen trust in Iraq’s digital marketplace.

Highlights:
• Identifies Major Legislative Gaps in Iraqi Regulation of Social Commerce Transactions.
• Reveals Risks Related to Misleading Digital Advertising and Unverifiable Online Contracts.
• Recommends Activation of Electronic Signature Law and Creation of Certification Authority.

Keywords: Consumer Protection, Social Commerce, Electronic Commerce Law, Electronic Consumer Rights, Iraqi Legal Framework.

Enabling Institutional Control for Project Risk Management in the Context of Digital Transformation

Ahmed Hamzah Abbas, Zaid Aed Mardan, Hayder Neamah Kadhim — Thu, 19 Mar 2026 00:00:00 +0000

General Background: Rapid digital technological advancement has transformed business environments, increasing complexity and challenging traditional internal control systems. Specific Background: The integration of digital systems and artificial intelligence has reshaped management practices, requiring alignment between institutional control and project risk management. Knowledge Gap: Conventional control frameworks remain inadequate in addressing risks within dynamic digital transformation contexts. Aims: This study evaluates the activation of institutional control supported by digital systems in managing project risks. Results: Findings reveal a statistically significant relationship, with institutional control explaining 16.7% of variance in project risk management outcomes and strong agreement on ethical leadership and risk identification practices. Novelty: The study introduces an integrated framework combining institutional control, digital systems, and performance evaluation tools. Implications: Results emphasize the need for adaptive control frameworks, strengthened digital governance, and improved organizational coordination to support effective risk management in evolving digital environments.

Highlights:
• Strong Statistical Linkage Identified Between Control Activation and Risk Handling Outcomes
• Leadership Ethics and Structured Identification Processes Show High Organizational Agreement
• Integrated Framework Combining Governance Tools and Digital Infrastructure Proposed

Keywords: Digital Transformation, Institutional Control, Project Risk Management, IT Governance, Performance Evaluation.