Volume & Issue: Volume 26, Special 2, Winter 2026 

The Role Of Artificial Intelligence Applications In Enhancing Experiential Marketing Practices:An analytical study of the opinions of a sample of employees of luxury hotels / Baghdad

Pages 1-10

Atheer Abdul Amir Hassoni, Huda Mahdi Hassan

Abstract The Current Research Aims To Determine The Relationship Between Artificial Intelligence Applications And Experiential Marketing Practices By Analyzing The Opinions Of A Sample Of (120) Employees Working In Luxury Hotels In Baghdad. The Research Stems From A Fundamental Problem: The Weak Use Of Artificial Intelligence Applications By The Surveyed Sample, Which Is Reflected In Their Experiential Marketing Practices. In Light Of This Problem, A Set Of Hypotheses Was Formulated. To Prove The Hypotheses And Address The Problem, A Questionnaire Was Used As The Primary Tool For Collecting Information And Data, And The Statistical Software (SPSS.Var23a Number Of Results Were Reached, The Most Important Of Which Is That There Is A Statistically Significant Relationship Between Artificial Intelligence Applications And Experiential Marketing Practices Of The Sample Studied.

Assessing the Impact of Recycling Practices on Sustainable Performance: An Analytical Study of Opinions of Employees at Al-Mustaqbal University

Pages 11-21

https://doi.org/DOI://doi.org/10.33916/qjae.2026.Specialissue01121

Amal Abd Mohammed Ali, Laith Ali Mattar

Abstract Recycling constitutes a pivotal pillar in advancing sustainability pathways, contributing effectively to mitigating environmental degradation, conserving natural resources, and optimizing energy consumption. This study examines the multidimensional impacts of recycling on sustainable performance within the education sector, using Future University as a case study.
Through an analysis of specialized literature and case studies, the research highlights the positive effects of recycling across environmental, economic, and social dimensions. It also addresses the challenges and barriers hindering the implementation of recycling initiatives, proposing a set of strategies aimed at enhancing their efficiency and effectiveness.
The study underscores the importance of integrating recycling into core policies and business models, given its critical role in resource rationalization, waste reduction, and the achievement of long-term sustainability goals. Ultimately, the research concludes that recycling should be adopted as a strategic entry point for sustainable development, due to its transformative capacity to enable the construction of a circular economy and to strengthen community resilience in the face of environmental and societal challenges.

Secure Intelligence in Banking: An Integrated Framework for Artificial Intelligence with Data Privacy and Security Preservation

Pages 22-34

https://doi.org/DOI://doi.org/10.33916

hayder makki shakir, Hadir H Shubbar

Abstract AI is being deployed to transform digital banking, allowing us to move beyond just predictive analytics and fraud detection. But when they implement AI on a scale, they expose sensitive financial information to privacy, security, and compliance breaches. This paper introduces a Secure Intelligence Architecture (SIA). 1 HE, SMPC, DP, and TEE-Based Conceptual Framework Our conceptual framework is a combination of Homomorphic Encryption (HE), Secure Multi-Party Computation (SMPC), Differential Privacy (DP), and Trusted Execution Environments that are used to guarantee end-to-end confidentiality and privacy compliance. Composed of four interdependent fractal layers (Data Governance, Privacy & Cryptography, AI Intelligence, and Compliance & Monitoring), the Academy Framework establishes trust as a continuous, flowing process throughout the entire data lifecycle. According to the theory, the SIA reduces exposure risk and enhances compliance through automated RegTech auditing. A model based on a ‘fake algorithm’ and its formal arithmetic establishes that we can have secure computation without compromising the usability. The research presents an example for building scalable, trustworthy AI in financial ecosystems .                                                                                                                       

The Impact of Technological Innovation on the Development of Digital Entrepreneurship: An Analytical Study on a Sample of Employees at Asia Cell Telecommunications Company

Pages 35-53

https://doi.org/DOI://doi.org/10.33916/qjae.2026.Specialissue03553

Zahraa fadhil Atiyah, Hind abdulzahra neamah

Abstract This study aims to analyze the impact of technological innovation on the development of digital entrepreneurship through an applied investigation conducted at Asia Cell Telecommunications Company, one of the leading organizations operating in the telecommunications and information technology sector in Iraq. The company represents a fertile environment for implementing concepts of innovation and digital entrepreneurship, particularly in light of the accelerated digital transformation. The significance of this study stems from the increasing need for companies to enhance their competitive capabilities by investing in technological innovation as a strategic tool to support the transition toward sustainable digital entrepreneurship.The research employed the descriptive–analytical approach and utilized a field survey distributed to a sample of Asia Cell employees working in both technical and administrative departments. The instrument was designed to measure the dimensions of technological innovation—namely service innovation, process innovation, research and development expenditures, and patents—and to assess their impact on the development of digital entrepreneurship dimensions, which include digital knowledge, digital business environment, digital financing, and digital leadership.
The statistical analysis, conducted using SPSS, revealed a strong and significant correlation and impact between technological innovation in its various dimensions and the development of digital entrepreneurship. This indicates that innovative practices in services and processes, along with an emphasis on research and development, represent fundamental pillars in supporting the digital business environment at Asia Cell. The results further showed that fostering digital knowledge and digital leadership within the organization contributes to transforming technological innovation into tangible entrepreneurial outcomes, thereby enhancing the company’s ability to innovate and respond to market changes. The study concludes with several recommendations, most notably the need to strengthen a culture of innovation within the work environment at Asia Cell, increase investment in research and development and patent activities, and empower digital leaders capable of directing work teams toward achieving excellence in digital services. Such efforts are essential for ensuring the sustainability of the company’s competitive advantage within the Iraqi telecommunications sector.

The Role of Artificial Intelligence in Enhancing Digital Accounting Practices and Improving the Quality of Financial Reports

Pages 54-61

https://doi.org/DOI://doi.org/10.33916/qjae.2026.Specialissue05461

Sanaa Kamil Obayes Al-Mansoori ., Zainab Zuhair Mahdi, Muna Abed Sagban

Abstract The aim of this research is to examine the role of artificial intelligence (AI) in improving the digital accounting process and improving the quality of financial reporting in Iraqi government, semi-governmental and commercial institutions. The study uses descriptive analytical methods, which are distributed by questionnaire to 145 selected employees. The results indicate that AI is associated with better efficiency in the accounting supply chain process. They also showed that the speed and accuracy of operations had increased significantly. Compliance with rules, regulations and guidelines that recognise compliance and make things more transparent can help improve the accuracy and quality of financial statements. The study also found that there were technical, human, and legal problems that prevented the best use of artificial intelligence. For example, because there are not enough qualified people, it is difficult to connect to the old system. Based on these results, we recommend companies build their IT systems, train employees, make data secure, open and comply with accounting rules. The results demonstrate the importance of AI as a key solution for improving the financial and accounting performance of digital workplaces.

THE ROLE OF VALUE ACQUISITION CAPABILITIES IN DIGITAL TRANSFORMATION READINESS:An Analytical Study of the Opinions of a Sample of Faculty Members in Private Universities in the Middle Euphrates Region

Pages 62-71

https://doi.org/DOI://doi.org/10.33916/qjae.2026.Specialissue06271

Ali Thamer Abdul Ameer, Fatimah Hussein Abdullah

Abstract This exploration aims to unveil the role of worth achievement capabilities oblique its dimensions (relational market assets and intellectual market assets) in digital transformation eagerness athwart its dimensions (digital infrastructure, digital human resources, digital organizational culture, and digital security requirements). The study working a questionnaire to expanse the availability of value procurement capabilities and digital revolution gameness among capacity associates in sequestered universities and academies in central Iraqi boondocks. The research problematic was straddling by the central interrogation: To what series do value achievement capabilities endorse to digital transformation enthusiasm? The model size involved of 472 faculty followers. The exploration adopted a descriptive-analytical approach, functioning the statistical posts SPSS version 29 and AMOS version 29. Results were gained for normal spreading, structural equation modeling, reliability coefficient, arithmetic means, standard eccentricities, relative standing, correlation matrix, and regression constant. The results indicated that worth acquisition capabilities represent a pivotal element in enhancing digital transformation enthusiasm. Digital transformation readiness within private academies: It has been publicized that educational establishments that possess the volume to engage, adapt, and exploit digital knowledge in evolving their hypothetical and directorial processes are better equipped to keep pace with digital transformation effectually.

The Mediating role Of strategic flexsiblte In relationship Between Patterns of strategic thinking And Institutional performance: A Study on Iraqi private university

Pages 72-82

Ali Abdu Qader Mahmood, Tahreer Nazhan Mahmood

Abstract In light of the significant and rapid developments and the increasing intensity of competition among institutions to gain a competitive advantage, and knowing how to manage their institutions in a sound strategic manner, to keep pace with major institutions, exploit the opportunities available to them, avoid risks, and achieve excellence and superiority in their performance, this study aimed to identify the impact of strategic thinking patterns on institutional performance through the mediating role of capability flexibility in that relationship in Iraqi private universities. The relationship was built, the study model and its hypotheses were based on the literature of the study, as well as utilizing previous studies in developing the study measures. A questionnaire was designed to collect data, and (237) questionnaires were distributed, of which (231) were returned, with a response rate of (97.46%). To ensure the degree of reliability of the data, Cronbach's alpha test was used, and the path analysis method and structural equation modeling were used to test the hypotheses. The study reached a number of results, the most important of which is: the existence of a significant positive relationship with an impact between strategic thinking patterns and financial performance, and that capability flexibility mediates the relationship between strategic thinking patterns and financial performance.

The Strategic Role of Green Technology in Promoting Pillars of Sustainable Organizational Behavior in Smart Universities An Analytical Study at the University of Babylon

Pages 83-90

https://doi.org/DOI://doi.org/10.33916/qjae.2026.Specialissue08390

Karrar Hasan Dinar, Ahmed Majid Hussein, Ali Diaa Mousa, Laith Kazem Al-Kadhim

Abstract This study investigates the persistent influence of green technology dimensions (climate and environmental) on the facets of sustainable organizational behavior (harmony, discipline, and conscientiousness). The research specifically examines the impact of climate and environmental changes on the target sample of employees at the University of Babylon, Iraq. A total of 238 employees were targeted, with 228 valid responses obtained for analysis. The researchers utilized the Statistical Package for the Social Sciences (SPSS) to analyze the collected data. The study formulated six hypotheses, all of which were empirically supported. Drawing on relevant scholarly sources, the findings underscore the importance of implementing this study's framework to enhance the performance of all employees at the University of Babylon. This should be coupled with providing comprehensive and sustainable improvements to their living conditions. Such an integrated approach is posited to foster a positive work environment, thereby motivating employees to perform at their best. Ultimately, this cultivates lasting cooperation among staff and with the institution itself, effectively channeling employee conscientiousness into a positive and sustained contribution towards achieving established programs and strategic plans.