Even after the COVID-19 pandemic, the use of the learning management system (LMS) is still low among university lecturers in the Kurdistan Region of Iraq. The objective of the current study is to understand the factors influencing LMS usage in universities using indicators from Technology Acceptance Model (TAM) and Technology–Organisation–Environment (TOE) framework. This study examined system quality, service quality, information quality, technical support, and government policies as essential variables for affecting LMS usage using perceived ease of use (PEOU) and perceived usefulness (PU) as mediating variables. To reach the aim of this study, the conceptual model was proposed based on TAM integrated with external factors adapted from TOE framework. Quantitative research using a questionnaire was conducted on a sample of 393 lecturers. The study used a structural equation modelling technique, and the results were analysed by SmartPLS 4.0 software. The findings show that information quality significantly correlates with PU and PEOU. Service quality, system quality, and government policy show a significant relationship with either PU or PEOU. However, technical support shows an insignificant relationship with PU and PEOU. Inside the TAM itself, PU and PEOU significantly correlate with LMS usage. Finally, the current study demonstrated the role of PU and POEU as mediators between external factors and LMS usage. These study findings have implications for research and practice to guide university leaders and policymakers in understanding the factors that must be addressed.

The pedagogy method academicians in the Kurdistan Region follow has not been reformed since 1992. There is a need to test different pedagogical beliefs, including constructivist and traditional pedagogical beliefs. This study examined the effect of pedagogical beliefs on technology adoption among university lecturers. The present study extends the Technology Acceptance Model (TAM) by including lecturers' pedagogical beliefs and examining them in Arab counties. A questionnaire was distributed during the COVID-19 pandemic, and 393 data were collected from university lecturers. The study examined how the constructivist and traditional pedagogical beliefs influence the model's three constructs: perceived ease of use, perceived usefulness, and actual use. This study has new finding that contributes to TAM, and the reasons are deliberated.

E-Wallets play a critical role in many ways people do cashless transactions. Technology innovations have made smartphone users carry out many transactions or payments using applications installed on their smartphones. The COVID-19 pandemic has boosted cashless payment awareness in numerous countries, including Iraq. The research objectives are to determine the factors that influence E-wallet usage in the Kurdistan Region of Iraq. This study methodology uses a questionnaire distribution based on the structural equation model. Ninety-nine sets of valuable data were collected from lecturers who use the FastPay E-Wallet application at the University of Cihan-Erbil. The collected data have been analyzed using SmartPLS data analysis software. The current study revealed that perceived security, trust, ease of use, and usefulness strongly influence E-Wallet usage. A future study suggests researching different E-Wallet applications since this research only focused on FastPay.

The authors would like to make the following corrections about the published paper [1]:(1)Adding an affiliation to the first author: Twana Tahseen Sulaiman ^1,2,*, Department of Banking and Finance, College of Administration and Financial Sciences, University of Cihan-Erbil, Erbil 44001, Kurdistan Region, IraqSchool of Business and Economics, Universiti Putra Malaysia, Serdang 43400, Malaysia

—Environmental cost accounting is an arising perception, prompting this investigation into its theoretical framework and its effect on the financial performance of oil industries in the area. Utilizing secondary data spanning from 2020 to 2024, sourced from the annual reports of selected oil industries operating in the Kurdistan Region, this study employs STATA version 12 for regression analysis. Results suggest that environmental cost variables significantly influence the financial performance of these oil industries, as determined by return of asset. This study advocates for the consideration of environmental performance alongside other metrics in evaluating company performance, emphasizing the need for legislation mandating adherence to international environmental protection standards. Keywords—Environmental Cost Accounting, Oil Companies, Kurdistan Region.