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This study aims to investigate the impact of leader’s religiosity on teachers’ organizational commitment and leaders’ virtuous behaviors. Second, it is intended to examine the significant influence of Al-Ghazali’s fundamental virtues – wisdom, justice, temperance and courage – on the level of commitment displayed by teachers in K12 schools.

To analyze this connection, a total of 335 surveys were collected from K12 private schools situated in the Kurdistan Region of Iraq. The data were then evaluated using confirmatory factor analysis and structural equation modeling.

It has been found that leaders’ virtuous behaviors have significant positive effects on teachers’ commitment. Furthermore, while religiosity did not directly influence teachers’ commitment, the virtuous behaviors of leaders played a significant mediating role in this relationship.

This research fills a gap in the literature by exploring the impact of Islamic ethical principles on employee commitment, specifically within the context of K12 education in the Kurdistan Region of Iraq. It emphasizes the critical role of leaders’ virtuous behaviors in improving employee commitment.

The purpose of this paper is to investigate the role of accounting measurement and disclosure of social capital (AMDSC) in improving financial performance (FP) in industrial companies in the Kurdistan Region of Iraq (KRG) and Sulaimani city. The research also examines the mediating role of reliability of financial information (RFI) between AMDSC and FP.

This research uses SmartPLS to analyze the questionnaire that was sent to 10 industrial companies operating in the iron sector during 2021.

The findings reveal that AMDSC has a significant effect on improving the FP of the industrial companies in KRG. The results also confirm that the RFI mediates between AMDSC and FP. Thus, this suggests that social capital (SC) needs to be considered in the companies’ strategy to secure future financing in this area.

This paper is limited to the iron sector of KRG/Sulaimani city. Future studies could address other sectors, such as sugar, cement, clothes, automobiles and medicines.

This paper focuses on improving FP in industrial companies in KRG and Sulaimani city through considering SC in their companies’ strategies, as there was no concern for SC in KRG before.