Impact Factor (2025): 6.9
DOI Prefix: 10.47001/IRJIET
The current
study generally seeks to shed light on the impact of job embeddedness in
reducing creative accounting practices in some faculties of the Iraqi
university, in addition to a set of sub-objectives, such as measuring the
degree of job embeddedness among the workers in the study queens. Measuring the
extent to which creative accounting is practiced by workers in the colleges
subject to research. This study aimed to reveal the effect of functional
implication in reducing creative accounting practices in the Colleges of Iraqi
University by following the descriptive analysis approach and using the
questionnaire as a study tool where it was distributed. For a sample of
respondents working in some colleges represented the Iraqi University. The
study reached a set of results, the most important of which are: the existence
of an inverse relationship between the degree of job inclusion and the level of
creative accounting practice among workers in the faculties of the Iraqi
university, where the job degree is high and that the relationship between the
cognitive dimension of the job. Inclusion and creative accounting practice is a
direct relationship, in which a higher level of cognitive inclusion leads to an
increase in creative accounting practices, and vice versa is also true. The
study presented a set of recommendations, the most important of which are: the
need to adopt the concept of merging jobs in higher education institutions as
one of the organizational values and methods that are used in building and developing
people.
Country : Iraq
IRJIET, Volume 7, Issue 6, June 2023 pp. 5-11