The Effect of Job Embeddedness in the Iraqi Colleges

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.