Many studies in management accounting are concerned with the applications and methods of management accounting used in different countries, and also examine the most important factors affecting the development of the application of these methods, as the various professional organizations have been interested in observing the development of the role of the managerial accountant with the development of these methods and through the issuance of a definition of management accounting. This research determined the role of the management accountant according to the development of its methods and changes in the business environment, and this research found that despite the development of the definition of management accounting, which indicates a change in the role of the managerial accountant, the methods and applications of management accounting in Iraq are still limited and that the change in them is slow and not commensurate with the change in the business environment.

Managing the workforce has become a serious challenge during this era. Therefore, this study investigates how employee commitment could be improved through collective leadership. Extant literature that supported this were reviewed and found that collective leadership has played a significant role in organizational performance especially as it improves employee work behaviour. Although, there is less research studies that examine collective leadership and employee commitment in literature. However, this paper made attempt to bridge this gap in literature by adopting two dimensions of collective leadership with respect to two measures of employee commitment. The study also examines Leader–Member Exchange theory and Social Identity Theory that support the concepts. After critical review of past literature, the study conclude that collective leadership can improve employee commitment only when leaders ensure effective communication, build Leader-Team Exchange and engage in network development that will facilitate the awareness of expertise and distribution of roles within the company. Considering the above, the study recommended that management ought to adopt the concept of collective leadership by ensuring effective communication flow vertically and horizontally. They should develop Leader-Team Exchange and build both the team's network as well as the leader’s individual network to improve employee commitment.

Human resources, especially nurses, are the most dominant workforce in carrying out tasks in the management of hospital organizations, therefore, as the driving force for organizing hospital activities, nurse job satisfaction is very important to get attention from hospital leaders and management. The purpose of this study is to determine the effect of intrinsic motivation on nurse job satisfaction. This type of research is non-experimental quantitative research with a descriptive approach (cross-sectional survey) and associative analysis. The study was conducted at Royal Prima Marelan Hospital in March 2022. The population in this study was all nurses who worked at Royal Prima Marelan Hospital with a total of 151 nurses. The sampling technique used in this study was the Slovin Technique with a confidence level of 95%, and an error rate of 5%, obtained 139 samples. Chi-Square's analysis found that the variables of responsibility (p-value=0.023), award (p-value=0.002), achievement (p-value=0.006) had a value of < 0.05, thus Ho was rejected Ha accepted. Likewise, with multiple regression analysis, the intrinsic factor variable has a p-value of <0.05, and the most influential variable is the reward variable with an OR of 5,105. Conclusion partially and simultaneously the variable intrinsic factor of nurses affects job satisfaction The OR value obtained is 5,105 meaning that with the appreciation of employees, it has a 5.1.05 times chance of affecting the level of job satisfaction of nurses at Royal Prima Marelan Hospital.

Someone who has high job satisfaction will show a positive attitude toward his work, while someone dissatisfied with his work will show a negative attitude towards his work. Extrinsic motivation is a driver of work that comes from outside the worker in the form of a condition that requires carrying out work optimally. This study aims to analyze the influence of extrinsic motivation on nurse job satisfaction. This type of research is quantitative non-experimental with a descriptive approach (cross-sectional survey) and associative analysis. The study was conducted at RSU Royal Prima Marelan, in March 2022. The population in this study was all nurses with 151 nurses. The sampling technique used in this study was the Slovin Technique, with a confidence level of 95%, and an error rate of 5%, obtained with 109 respondents, plus 30 respondents as a validity test, then the overall population in this study was 139 respondents. Pearson Chi-Square's value of the Supervision variable (X1), Wages (X2), and Work Environment (X3) has a p-value smaller than the 95% signification number (α =0.05), while the Status variable (X4), has a p-value greater than the 95% signification number (α = 0.05). The results of the multivariate analysis, that from independent variables, namely Supervision (X1), Wages (X2), and Work Environment (X3), which are suspected to affect job satisfaction, the most influential is the wage variable with a p-value of 0.001 < 0.05. The OR value obtained is 6,233, meaning that high wages have a 6,233 times chance of affecting the level of job satisfaction of nurses at Royal Prima Marelan Hospital.