https://journal.oiu.edu.sd/JMS <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> en-US tehanymm@gmail.com (أ.د/تهاني ابو القاسم أحمد) rasha03414@gmail.com (م.تقني رشا محمد جمعة) Sun, 20 Sep 2026 09:56:22 +0100 OJS 3.2.1.4 http://blogs.law.harvard.edu/tech/rss 60 https://journal.oiu.edu.sd/JMS/article/view/3582 Abstract: The study aimed to measure the impact of knowledge management dimensions on achieving competitive advantage and identify the most important cognitive practices affecting the enhancement of efficiency and innovation, and the problem of the study was that there is a research gap related to the extent to which the technological, organizational and social dimensions of knowledge management contribute to enhancing the competitive advantage of institutions, as many institutions still suffer from weakness in investing knowledge capital and employing it in an integrated manner. The study reached a number of results, the most important of which are: the existence of a clear positive effect of knowledge management in its three dimensions on achieving competitive advantage, and showed that institutions that adopt advanced knowledge practices achieve higher levels of efficiency and innovation, and it was also found that the organizational dimension was the most influential compared to the technological and social dimensions. Accordingly, the research recommended the need to enhance knowledge management through the development of technological infrastructure, improving organizational procedures, encouraging cooperation and institutional communication in a way that contributes to improving the quality of performance, promoting innovation and innovation, and ensuring the sustainability of competitive advantage. HAdeel ABD ELAZEEM ELTAHiR, SALMA MOHAMED ALI Copyright (c) 2026 Journal of Managerial Sciences (JMS) https://journal.oiu.edu.sd/JMS/article/view/3582 Tue, 05 May 2026 00:00:00 +0100 https://journal.oiu.edu.sd/JMS/article/view/3583 Abstract I covered the study The time value of money and its impact on financial risks and return on investment. the problem of the study represented in the face of many companies one of the financial risks that have significant impact on its financial performance which in turn can affect the rate of return on investment in these companies, it reflects the desires of current and potential investors to invest their saving in securities. The study aimed to clarify the concept of the time value of money and its impact on investment. The researcher used the deductive approach to identify the problem axes ad formulate hypotheses, and the descriptive analytical approach to analyze the case study. The results of the study showed that there are a number of challenges associated with the time value of money, such as predicting interest rates, inflation, economic fluctuations, and financial risks.The time value of money is also used I financial decisions, especially when determining the attractiveness of an investment ad setting loan terms. In light of the study results, the most important of which is that is important to integrate the risk analysis process with time value of money calculations to make informed fanatical decisions. د. غادة بابكر عبد السيد أحمد, تماضر الصادق بابكر Copyright (c) 2025 Journal of Managerial Sciences (JMS) https://journal.oiu.edu.sd/JMS/article/view/3583 Sun, 10 May 2026 00:00:00 +0100 https://journal.oiu.edu.sd/JMS/article/view/3585 The study aimed to clarify the modern activities of internal auditing and their role in limiting creative accounting practices. The study problem lies in the significant discretion available to management in choosing among alternative accounting methods and policies, which may affect the accounting figures reported in the financial statements through the practice of so-called creative accounting. The study relied on the descriptive-analytical approach and tested hypotheses regarding the relationship between modern internal auditing activities—namely, the governance role, risk management, and the advisory role—and the limitation of creative accounting practices. The findings revealed that internal auditing played a governance role in enhancing the credibility of financial reports and ensuring that financial statements are free from errors or manipulation. Risk management had a significant impact on curbing creative accounting practices, and internal auditing helped identify risks surrounding banks while providing recommendations to strengthen areas of weakness and deficiency. The study recommended focusing on modern internal auditing activities and activating their role in limiting creative accounting practices, as well as implementing corporate governance mechanisms due to their effective contribution to reducing creative accounting practices وليد عماد يس , عماد الدين عوض محمد العكام, منير اَدم حسن Copyright (c) 2025 Journal of Managerial Sciences (JMS) https://journal.oiu.edu.sd/JMS/article/view/3585 Sun, 10 May 2026 00:00:00 +0100 https://journal.oiu.edu.sd/JMS/article/view/3751 Abstract The Service sector is regarded as one of the most important sectors in developed and developing countries. It contributes enormously to the total local production along with other economic sectors. Because of the increases of these services’ price have impact on the inflation rates. Due to the importance of this sector, the study aims to show the impact of education, health, transportation, and communications services’ prices, on inflation in Sudan during the period January 2007 – December 2019. through standard models. These data have been acquired from the annual reports of the statistics center 2007- 2019. The study followed the quantitative descriptive analytical approach. The study found a very important result. The impact of independent variables on each other has been reflected in the inflation rates. The study also found that the short-term defect was corrected by a very small percentage, 12%. The study recommends focusing on education, health services, and supporting them through reforming hospitals, health centers, and governmental schools. Moreover, activate the role of control through the Chamber of Commerce to set maximum prices. The study also recommends increasing investments in the field of telecommunications to create some sort of challenge. This will lead to a decrease in prices. DR . Warag Ali Warag Nassir Copyright (c) 2026 Journal of Managerial Sciences (JMS) https://journal.oiu.edu.sd/JMS/article/view/3751 Mon, 14 Sep 2026 00:00:00 +0100 https://journal.oiu.edu.sd/JMS/article/view/3752 Abstract This study aimed to identify the role of business ethics in achieving institutional excellence and combating unethical practices by promoting the concept of business ethics in business organizations and overcoming administrative and technical challenges in achieving institutional excellence at the Blue Nile University in the Faculties of Education and Administrative Sciences. The study adopted the descriptive analytical approach and used a questionnaire as a data collection tool. The study sample consisted of 26 faculty members from the Faculties of Education and Administrative Sciences, 69% of whom were male the study revealed that the university's reliance on hiring males is higher in percentage. It showed that PhD holders constituted the largest group, at 46%, while lecturers comprised 631%, with the remaining percentage held teaching assistants and professors. The study reached several conclusions, including a direct correlation between the fundamental dimensions of work ethics—based on honesty, sincerity, integrity, transparency, and patience—and achieving institutional excellence. The higher the ethical values, the higher the level of institutional excellence. Individual ethics, however, have the least impact on institutions because they are inherently personal and unique to each individual. The researcher recommended the following: the necessity of adopting scales to evaluate peaceful and positive employee behavior; strengthening the principles of transparency, respect, honesty, and integrity within institutions; the necessity of laws and regulations that guarantee adherence to business ethics; and the development of programs to disseminate a culture of work ethics within institutions. إسماعيل إبراهيم آدم إبراهيم Copyright (c) 2026 Journal of Managerial Sciences (JMS) https://journal.oiu.edu.sd/JMS/article/view/3752 Wed, 16 Sep 2026 00:00:00 +0100 https://journal.oiu.edu.sd/JMS/article/view/3764 Abstract The study aimed to measure the relationship between exports and imports and economic growth in Sudan. The study relied on the descriptive, analytical and standard approach in the relationship between exports, imports and economic growth in Sudan during the study period using a nonlinear autoregressive model (NARDL) to estimate the relationship between the study variables. The results of the study found that exports have a positive impact on the rate of economic growth in the long term and have a negative impact in the short term during the study period. The results of the study indicated that imports have a negative impact on the rate of economic growth in the long and long terms and have a positive effect in the short term during the study period. The study recommended seeking to diversify Sudanese exports as well as working to remove obstacles facing foreign trade. Anas GareebAllah Ahmed Ibrhim Copyright (c) 2026 Journal of Managerial Sciences (JMS) https://journal.oiu.edu.sd/JMS/article/view/3764 Wed, 16 Sep 2026 00:00:00 +0100 https://journal.oiu.edu.sd/JMS/article/view/3765 Abstract This study aims to know the effect of strategic planning on developing performance at the Sudan University of Science and Technology from a comprehensive quality perspective. The researcher used in this study the descriptive and analytical approach. The most important assumptions are, there is a statistically significant relationship between the strategic vision and the performance of Sudanese higher education institutions from the perspective of total quality. There is a statistically significant relationship between mission and performance in Sudanese higher education institutions from a comprehensive quality perspective. There is a statistically significant relationship between the goals and the performance in Sudanese higher education institutions from a comprehensive quality perspective. There is a statistically significant relationship between the level of strategic planning and the quality of institutional performance at the University Sudan Science and Technology. The study reached many results, including, the mission of the university is flexible, and the university has a narrative announced to all employees. The study also concluded with recommendations, including, adopting the quality strategy and its principles, when preparing the university's strategic plan, and seeking to build a vision among workers with the concept and importance of strategic planning. The necessity of optimal utilization of the university’s financial resources The necessity of involving workers in setting the university’s strategic goals. د. عبد الخالق أبكر سليمان محمد Copyright (c) 2026 Journal of Managerial Sciences (JMS) https://journal.oiu.edu.sd/JMS/article/view/3765 Wed, 16 Sep 2026 00:00:00 +0100