https://journal.oiu.edu.sd/index.php/JMS/issue/feed 2026-01-15T14:11:23+00:00 أ.د/تهاني ابو القاسم أحمد tehanymm@gmail.com Open Journal Systems <p style="text-align: justify;">مجلة العلوم الإدارية للبحوث العلمية هي مجلة علمية محكمة نصف سنوية، تصدر عن كلية العلوم الإدارية بجامعة أم درمان الإسلامية، تنشر بحوث متخصصة في إدارة الأعمال والمحاسبة والتسويق باللغتين العربية والإنجليزية، كما تقبل بحوث باللغة الفرنسية. وتهتم بنشر الأوراق والتقارير العلمية المقدمة للمؤتمرات والندوات، كما تعرض ملخصات الكتب والرسائل الجامعية ( الماجستير والدكتوراه) في مجال تخصص المجلة.</p> https://journal.oiu.edu.sd/index.php/JMS/article/view/3442 2026-01-15T14:11:22+00:00 صلاح علي أحمد محمد salaliahmed@oiu.edu.sd

This study was conducted to evaluate the experience of online learning at the Faculty of Administrative Sciences, Omdurman Islamic University, during the 2023–2024 academic year, in light of the sudden shift from traditional in-person education to remote learning due to the war conditions in Sudan. The study focused on two courses: Accounting Theory and Research Methods, using a descriptive-analytical methodology based on an online questionnaire completed by 30 male and female students. Both quantitative and qualitative analyses were applied to the collected data. The results revealed a high satisfaction rate of 96.7% among students, with positive evaluations of the effectiveness of various educational media such as PDF files, videos, and audio recordings. Academic interaction also proved successful, with 95% of students reporting that their inquiries received timely responses. The study identified key technical challenges, notably power outages and weak internet connectivity, along with the need for more interactive teaching methods for theoretical courses. Despite these challenges, the study concluded that the experience achieved notable success, emphasizing the importance of continuous interaction between students and instructors as a key factor in effective online learning. It recommended the development of a comprehensive digital platform, improvement of technical infrastructure, diversification of teaching methods-particularly for theory-based courses-and increased training in the use of e-learning tools. The study also highlighted the necessity of adopting a continuous assessment system. Overall, this research offers a practical model for education in crisis settings, clearly identifying strengths and areas for improvement, thereby contributing to the development of e-learning policies under challenging circumstances.

2025-06-30T00:00:00+01:00 Copyright (c) 2026 Journal of Managerial Sciences (JMS) https://journal.oiu.edu.sd/index.php/JMS/article/view/3443 2026-01-15T14:11:22+00:00 د/سلمي محمد علي salma0mohammed0ali@gmail.com د/احمد حسن عبد القادر عوض الله salma0mohammed0ali@gmail.com

The study dealt with the role of strategic management in developing the performance of service organizations, and the problem of the study was the following question: What is the role of strategic management in developing the performance of service organizations in the Sudanese banking sector?. The importance of the study is that strategic management has an effective role in developing the performance of organizations, especially in banks, and that it provides data and information that supports decision makers to make the right administrative decisions. The study aimed to highlight the impact of preparing the strategic plan in developing the performance of service organizations, and the role of strategic implementation in developing the performance of service organizations. The study followed the descriptive analytical approach by conducting a field study on a sample of the Sudanese banking sector. The study reached results, including that the axis of preparing the strategy is relatively high, due to the interest of banks in the principle of participation in the strategic plan, and that the preparation of the plan in banks depends on the analysis of the internal and external environment, and the study recommended the need to subject officials at all levels of the hierarchy in banks to training courses in strategic management and the use of experts in the formulation of the strategic plan

2025-06-30T00:00:00+01:00 Copyright (c) 2026 Journal of Managerial Sciences (JMS) https://journal.oiu.edu.sd/index.php/JMS/article/view/3444 2026-01-15T14:11:22+00:00 عبدالرحمن عبدالله الدين حبه a.aldeen@oiu.edu.sd

Amid the exceptional circumstances Sudan is experiencing during the 2023/2024 academic year, asynchronous e-learning through social media applications) such as Telegram and WhatsApp (has proven to be a suitable and effective option to ensure the continuity of the educational process at the Faculty of Administrative Sciences, Omdurman Islamic University. This study aimed to evaluate the management experience of asynchronous e-learning from the students’ perspective, employing a descriptive-analytical methodology. Data were collected through an online questionnaire based on a five-point Likert scale, with a total of 309 male and female students participating. The findings revealed a general student satisfaction rate of 63% regarding the e-learning experience, alongside a positive evaluation of the clarity of instructional content (72%) and the effectiveness of using unofficial platforms in the learning process (79%). However, the communication rate with faculty members was significantly lower (58%), indicating the need to strengthen the formal structure of these platforms and improve channels of direct communication and academic support. Based on these findings, the study recommends developing a formal regulatory framework instead of relying solely on social media platforms for educational purposes, enhancing direct communication mechanisms with faculty, and improving strategies for assessing academic performance. Furthermore, the study underscores the importance of adopting flexible e-learning management plans that align with emergency conditions to ensure the quality and continuity of higher educatio

2025-06-30T00:00:00+01:00 Copyright (c) 2026 Journal of Managerial Sciences (JMS) https://journal.oiu.edu.sd/index.php/JMS/article/view/3447 2026-01-15T14:11:23+00:00 د.عبد الخالق دينار عبد الله إبراهيم dinnar9@gmail.com . سيف الدين حسن عبيد إبراهيم Saifobaid088@gmail.com

The study investigated the measurement of governmental expenditure and inflation on Gross Domestic Product. The problem was represented in several questions including: To what extent there is a statistically significant relationship between inflation and Gross Domestic Product using (Data Panel Models)? To what extent there is a statistically significant relationship between governmental expenditure and Gross Domestic Product? The study aimed to identify the measurement of the impact of the variables (governmental expenditure and inflation) on Gross Domestic Product during the period 2014-2020. In order to achieve the study objectives, the researcher collected data from the Central Authority of Statistics. The data were analyzed and the hypotheses were verified. The statistical package (E-views) and the (Panel Data Models) models were used through the Pooled Regression Model (PRM), the Fixed Effects Model (FEM) or the Random Effects Model (REM) to estimate the model and select which of the above mentioned models is the best to conduct the analysis. The study concluded several findings the most significant: The study showed that the estimated model is significant and this indicates that inflation and governmental expenditure together affect Gross Domestic Product in Sudan through F-Test. There is an effect of each inflation and governmental expenditure individually on Gross Domestic Product in Sudan because the coefficients values are significant. Inflation affects Gross Domestic Product more than governmental expenditure because the coefficient value in the model was (199.4569). The study recommends the following: Research practical results should be adopted when setting the economic and political plans for decision makers because of the accuracy of the results obtained. Further studies should be conducted on Data Panel Models using other variables in the States because of their role on estimation accuracy and wide contribution to development.

2025-06-30T00:00:00+01:00 Copyright (c) 2025 Journal of Managerial Sciences (JMS) https://journal.oiu.edu.sd/index.php/JMS/article/view/3450 2026-01-15T14:11:23+00:00 Fadlalla Berier Gafar Ibrahim berier1974@gmail.com

The problem of the study is evaluate the role of the self-assessment system in reducing the tax avoidance. The study aimed at identifying the role of the self-assessment system in reducing the tax avoidance phenomena in Sudan. The study tested the following hypotheses the role of the self-assessment system in reducing the tax avoidance is weak, conditions and regulations for the self-assessment system is not available. The study used the descriptive and analytical approach using the case study method. The applied study was conducted on Large Taxpayers Center, Khartoum, and the result of the study is showed that the role of the self-assessment system in reducing the tax avoidance phenomena is weak, the basics and conditions of the self-assessment system is not available. The study recommended the following, activating the role of the self-assessment system in reducing the tax avoidance phenomena, and providing the basics conditions and rules of the self-assessment system.

2025-06-30T00:00:00+01:00 Copyright (c) 2026 Journal of Managerial Sciences (JMS) https://journal.oiu.edu.sd/index.php/JMS/article/view/3451 2026-01-15T14:11:23+00:00 د. أبو ذر مسند محمد أبوزيد E.bazar960@gmail.com د. إبراهيم حمدان حامد E.hamdan7020@gmail.com

المستخلص: تمثلت مشكلة الدراسة في دارسة دور الاتجاهات الحديثة للمراجعة الداخلية (الدور الحوكمي، والدور الاستشاري ودور إدارة المخاطر) في تقليل مخاطر التمويل في المصارف السودانية، حيث استخدمت اداة الاستبيان لجمع معلومات الدراسة للعينة المستهدفة لمجموعة من العاملون بكل من بنك (فيصل الاسلامي السوداني، بنك ام درمان الوطني، بنك الخرطوم وبنك النيل). تكمن أهمية الدراسة في كونها تمثل إضافة حقيقية من خلال معرفة الاتجاهات الحديثة للمراجعة الداخلية ودورها في تخفيض مخاطر التمويل المصرفي في المصارف السودانية، تساعد في توضيح أهمية تطبيق الاتجاهات الحديثة للمراجعة الداخلية والاستفادة منها في تحسين المعلومات المالية. هدفت هذه الدراسة إلى توضيح الإطار المفاهيمي للاتجاهات الحديثة للمراجعة الداخلية مخاطر التمويل المصرفي في المصارف السودانية، دراسة العلاقة بين الاتجاهات الحديثة للمراجعة الداخلية (الدور الحوكمي، والدور الاستشاري ودور إدارة المخاطر) وتخفيض مخاطر التمويل المصرفي في المصارف السودانية. توصلت الدراسة إلى عدة نتائج أبرزها توجد علاقة ذات دلالة إحصائية طردية بين الدور الحوكمي للمراجعة الداخلية وتخفيض مخاطر التمويل المصرفي في المصارف السودانية، توجد علاقة ذات دلالة إحصائية طردية بين إدارة المخاطر للمراجعة الداخلية وتخفيض مخاطر التمويل المصرفي في المصارف السودانية، توجد علاقة ذات دلالة إحصائية بين إدارة المخاطر للمراجعة الداخلية وتخفيض مخاطر التمويل المصرفي في المصارف السودانية. أوصت الدراسة بضرورة الاهتمام بإدارة المخاطر في القطاع المصرفي السوداني وتفعيل دورها من خلال التدريب والتطوير المستمر لأعضائها، دراسة أسباب المخاطر المصرفية وتصنيفها والعمل على تحديد العوامل التي تسببها بصورة دقيقة، ضرورة اكتشاف القصور في تطبيق إجراءات منح التمويل المصرفي في المصارف السودانية بصورة مبكرة.

2025-06-30T00:00:00+01:00 Copyright (c) 2026 Journal of Managerial Sciences (JMS) https://journal.oiu.edu.sd/index.php/JMS/article/view/3474 2026-01-15T14:11:23+00:00 محمد حسن محمد عبد الجليل Mabdelgalil@KKu.edu.sa

The tax system in the Kingdom of Saudi Arabia has undergone a significant digital transformation, particularly with the implementation of e-invoicing and the expansion of electronic disclosure platforms. These developments have created a growing need to examine their impact on reducing tax planning practices, which represent a major challenge for tax authorities. This study aimed to assess the influence of digital transformation and electronic disclosure on limiting tax planning behaviors, using a descriptive–analytical methodology and a survey administered to a sample of 200 participants working in tax-related fields. The findings indicated that digital transformation contributed to improving the quality of financial data and reducing errors, while electronic disclosure enhanced transparency and helped minimize undesirable tax planning practices. Results further showed that the integration of digital transformation and electronic disclosure had a stronger effect on reducing tax planning compared to the impact of each variable independently. Based on these findings, the study recommends expanding the use of digital systems, strengthening disclosure platforms, and enhancing audit and verification capabilities to improve overall tax compliance in the Kingdom of Saudi Arabia.

2025-06-30T00:00:00+01:00 Copyright (c) 2026 Journal of Managerial Sciences (JMS)