{"id":5331,"date":"2026-09-11T06:14:47","date_gmt":"2026-09-11T06:14:47","guid":{"rendered":"https:\/\/journal.ziu.edu.sy\/?p=5331"},"modified":"2026-09-11T06:14:48","modified_gmt":"2026-09-11T06:14:48","slug":"%d9%88%d8%a7%d9%82%d8%b9-%d8%aa%d8%b7%d8%a8%d9%8a%d9%82-%d8%a7%d9%84%d8%aa%d8%ad%d9%88%d9%84-%d8%a7%d9%84%d8%b1%d9%82%d9%85%d9%8a-%d9%81%d9%8a-%d9%85%d8%af%d9%8a%d8%b1%d9%8a%d8%a7%d8%aa-%d9%85%d8%a7","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=5331","title":{"rendered":"\u0648\u0627\u0642\u0639 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0641\u064a \u0645\u062f\u064a\u0631\u064a\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u062d\u0627\u0641\u0638\u062a\u064a \u062d\u0644\u0628 \u0648\u062d\u0645\u0627\u0629 \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Abstract<\/strong>:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The study aimed to identify the reality of digital transformation implementation in the Financial Directorates of Aleppo and Hama governorates, assess the level of financial decision-making quality, and examine differences in respondents\u2019 perceptions according to demographic variables (gender, years of experience, and job title). The study adopted the descriptive analytical approach due to its suitability for the nature of the research. A questionnaire was used as a data collection instrument, including dimensions of digital transformation and a dimension related to the quality of financial decision-making, and was administered to a sample of employees working in the Financial Directorates of Aleppo and Hama governorates. The results showed that the level of digital transformation implementation was high, as the overall mean indicated a high level of agreement. The dimension of digital systems integration and financial processes ranked first, while the dimension of digital competencies and institutional support for digital transformation ranked last, although it remained at a high level. The findings also revealed that there were no statistically significant differences at the level (\u03b1 \u2264 0.05) in digital transformation and financial decision-making quality according to gender and job title. However, statistically significant differences were found according to years of experience, in favour of employees with longer experience (more than 10 years). The study recommended strengthening digital training and development programs for employees, supporting human competencies capable of managing digital systems, and continuing to enhance the integration of electronic financial systems to improve information efficiency and the quality of financial decisions within government institutions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Keywords<\/strong><strong>:<\/strong> <strong>Digital Transformation, Digital Financial Systems, Financial Decision-Making Quality, Digital Competencies, Government Financial Institutions.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0645\u0644\u062e\u0635 \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/strong> \u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0648\u0627\u0642\u0639 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a 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\u0627\u0644\u0648\u0638\u064a\u0641\u064a). \u0627\u0639\u062a\u0645\u062f\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0644\u0645\u0644\u0627\u0621\u0645\u062a\u0647 \u0644\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c \u0648\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0628\u0648\u0635\u0641\u0647\u0627 \u0623\u062f\u0627\u0629 \u0644\u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u062a\u0636\u0645\u0646\u062a \u0645\u062d\u0627\u0648\u0631 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0628\u0623\u0628\u0639\u0627\u062f\u0647 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0648\u0645\u062d\u0648\u0631 \u062c\u0648\u062f\u0629 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0639\u0644\u0649 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062d\u0627\u0641\u0638\u062a\u064a \u062d\u0644\u0628 \u0648\u062d\u0645\u0627\u0629. \u0623\u0638\u0647\u0631\u062a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0623\u0646 \u0648\u0627\u0642\u0639 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u062c\u0627\u0621 \u0628\u062f\u0631\u062c\u0629 \u0645\u0631\u062a\u0641\u0639\u0629\u060c \u062d\u064a\u062b \u0628\u0644\u063a \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0643\u0644\u064a \u0645\u0633\u062a\u0648\u0649 \u0645\u0648\u0627\u0641\u0642\u0629 \u0645\u0631\u062a\u0641\u0639\u064b\u0627\u060c \u0648\u062c\u0627\u0621 \u0645\u062d\u0648\u0631 \u062a\u0643\u0627\u0645\u0644 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0631\u062a\u0628\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0628\u064a\u0646\u0645\u0627 \u062c\u0627\u0621 \u0645\u062d\u0648\u0631 \u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0648\u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u064a \u0644\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0641\u064a \u0627\u0644\u0645\u0631\u062a\u0628\u0629 \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0631\u063a\u0645 \u0628\u0642\u0627\u0626\u0647 \u0636\u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0631\u062a\u0641\u0639. \u0643\u0645\u0627 \u0628\u064a\u0646\u062a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0641\u0631\u0648\u0642 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0639\u0646\u062f \u0645\u0633\u062a\u0648\u0649 (\u03b1 \u2264 0.05) \u0641\u064a \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0648\u062c\u0648\u062f\u0629 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u062a\u0628\u0639\u064b\u0627 \u0644\u0645\u062a\u063a\u064a\u0631\u064a \u0627\u0644\u062c\u0646\u0633 \u0648\u0627\u0644\u0645\u0633\u0645\u0649 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u060c \u0641\u064a \u062d\u064a\u0646 \u0648\u062c\u062f\u062a \u0641\u0631\u0648\u0642 \u062f\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u064b\u0627 \u062a\u0628\u0639\u064b\u0627 \u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0628\u0631\u0629 \u0644\u0635\u0627\u0644\u062d \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0630\u0648\u064a \u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0623\u0643\u062b\u0631 (\u0623\u0643\u062b\u0631 \u0645\u0646 10 \u0633\u0646\u0648\u0627\u062a). \u0648\u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0636\u0631\u0648\u0631\u0629 \u062a\u0639\u0632\u064a\u0632 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0631\u0642\u0645\u064a \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646\u060c \u0648\u062f\u0639\u0645 \u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0627\u0644\u0642\u0627\u062f\u0631\u0629 \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u062a\u0643\u0627\u0645\u0644 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0628\u0645\u0627 \u064a\u0633\u0647\u0645 \u0641\u064a \u0631\u0641\u0639 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629:<\/strong> \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a\u060c \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629\u060c \u062c\u0648\u062f\u0629 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629\u060c \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0639\u062f\u0627\u062f : <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0623\u062d\u0645\u062f \u062d\u0627\u062c \u0625\u0633\u0645\u0627\u0639\u064a\u0644\u00b9\u060c \u062e\u0644\u064a\u0644 \u0627\u0644\u062d\u0645\u0648 \u0627\u0644\u062d\u0645\u062f\u0627\u0646\u00b2<\/strong><strong><br><\/strong>Ahmad Haj Ismail\u00b9, Khalil Al-Hamou Al-Hamdan\u00b2<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00b9<\/strong> <strong>\u0628\u0627\u062d\u062b \u0645\u0627\u062c\u0633\u062a\u064a\u0631\u060c \u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0648\u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0632\u064a\u062a\u0648\u0646\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0633\u0648\u0631\u064a\u0627<\/strong><strong>.<br>\u00b2<\/strong> <strong>\u0645\u062f\u0631\u0633\u060c \u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0648\u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0632\u064a\u062a\u0648\u0646\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0633\u0648\u0631\u064a\u0627<\/strong><strong>.<br><br><\/strong><strong><\/strong><\/p>\n\r\n\t\t<div class=\"review_wrap\">\r\n\t\t\t<div id=\"review-box\" class=\"review-box review-bottom review-stars\">\r\n\t\t\t\t<div class=\"review-summary\">\r\n\t\t\t\t\t<div class=\"review-final-score\">\r\n\t\t\t\t\t\t<span title=\"\" class=\"post-large-rate stars-large\"><span style=\"width:0%\"><\/span><\/span>\r\n\t\t\t\t\t\t<h4><\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"review-short-summary\"><a href=\"https:\/\/drive.google.com\/file\/d\/1a8NbTi5BhXxe1qOwEpVV91Rfy47xzBEd\/view?usp=drive_link\" class=\"taq-button taq-medium taq-square taq-flat\" style=\"background-color:#a0ce4e\" target=\"_blank\"><i class=\"fa fa-download\"><\/i><span class=\"button-text\">Download<\/span><\/a>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t<div class=\"user-rate-wrap\">\r\n\t\t\t\t<span class=\"user-rating-text\">\r\n\t\t\t\t\t<strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<span class=\"taq-score\"><\/span>\r\n\t\t\t\t\t<small>\u0643\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0648\u062a\u0648\u0646 !<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t<div data-rate=\"0\" data-id=\"5331\" class=\"user-rate taq-user-rate-active\">\r\n\t\t\t\t\t<span class=\"user-rate-image post-large-rate stars-large\">\r\n\t\t\t\t\t\t<span style=\"width:0%\"><\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"taq-clear\"><\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Abstract: The study aimed to identify the reality of digital transformation implementation in the Financial Directorates of Aleppo and Hama governorates, assess the level of financial decision-making quality, and examine differences in respondents\u2019 perceptions according to demographic variables (gender, years of experience, and job title). The study adopted the descriptive analytical approach due to its &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[167],"tags":[],"class_list":["post-5331","post","type-post","status-publish","format-standard","","category-167"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5331","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5331"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5331\/revisions"}],"predecessor-version":[{"id":5332,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5331\/revisions\/5332"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5331"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}