This research aimed to analyze the green accounting (GA) impact on financial performance (FP). The research question pertaining to this research will answer empirical investigation and analysis in the top 100 multinationals corporations. The research seeks to answer the questions: Does green accounting cost have an impact on financial performance in the top 100 multinationals corporations? Thus, secondary data and multiple regression analysis were employed in this research, such as CSR reports, sustainability reports, and financial statements. The selected corporations were 100 largest multinational corporations in the year 2018. Then, the green accounting used a proxy of the environmental cost (EC), while financial performance employed a proxy of Return on Capital Employed (ROCE). The finding of autonomous Green Accounting costs on financial performance has a negative relationship.
At present, a debate on the nature of corporate social responsibility (CSR) and its positive and negative impacts is taking place from various theoretical and practical perspectives. The purpose of this article is to reveal the contributions of Marathon Oil Corporation’s CSR by exploring “the good, the bad, and the ugly” face of CSR and to examine whether the oil and gas corporation is contributing positively to the environment and society of the Kurdistan Region of Iraq. A qualitative approach was employed by identifying the important effects of CSR activities on the environment and society, such as economic development, human rights protection, poverty alleviation, environmental protection, and employment. Furthermore, the contextual meaning of the CSR reports on the performance from 2011 to 2015 was studied by using content analysis. The article finding Marathon Oil Corporation has portrayed a good and strong impact, but it does not have visible contributions to the environment and society in Kurdistan.
Purpose
The purpose of this paper is to determine the impact of mass collaboration on the knowledge-sharing process in the manufacturing sector of Iraq in the mediation of innovation capability.
Design/methodology/approach
This study is quantitative in nature in which the data has been gathered from the primary sources of information through a survey questionnaire from 225 respondents. The structural equation structural equation modeling technique has been used to analyze the data along with the path assessment and confirmatory factor analysis confirmatory factor analysis.
Findings
The results of this study determined that in the context of the interactive system and mutual adjustment, the mediation of innovation capability is partial whereas, in the context of shared understating, the mediation is full. In addition to this, an interactive system and mutual adjustment had a significant effect on the knowledge sharing process, while the shared understanding was determined to have an insignificant effect on the knowledge sharing process.
Research limitations/implications
The findings of this study are limited to the manufacturing sector of Iraq. In addition to this, the study includes a limited sample size which must be increased by future researchers.
Originality/value
This paper ensures originality in the context of Iraq, as the associations tested in this study have not been tested previously considering Iraq.
<p>Today, concerning the capacityto react straight for wardly to client demands and offer the client a profound experience that is customized and interactive, organizations in the telecommunication industry must have the capacity toset up, support and continue the connections toward long-term clients. This study attempts to analyze and observe the customer relationship management (CRM) practices that affectfirm performance telecommunication corporations. Thus, the study employed a qualitative method, the primary data were obtained using the questionnaire and the respondents consisted of 100 people. The results propose that customer relationships' management factors included the gathering of information, the processing of data, the management of information, the loyalty of customers, and the retention of customers with significantly related to the performance of a firm in the industry of telecommunication in Iraq.</p>
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