Tikrit Journal of Administrative and Economic Sciences

The aim of the present study is to measure the role of e-human resource management, which is represented as an independent variable, and its dimensions are (e-recruitment, e-training, e-compensation) in the dependent variable of sustainable competitive advantage and its dimensions represented (quality, creativity, cost, technology), and the descriptive-analytical method was used, and to explain the studied phenomenon, (questionnaire form) was the main tool for data collection from the studied university (University of Mosul), by applying it to a random sample of The total number of university employees amounted to (75) individuals, and the data were analyzed using a number of statistical methods within the statistical program (SPSS V26) to test the hypotheses and verify their validity. Based on the results, the study reached several conclusions, the most important of which are: e-human resources management has a significant impact on the "sustainable competitive advantage", and in light of the conclusions, a set of proposals has been developed that seek to improve the reality of these variables and the nature of the interaction between them at the university under study.

The study aims to understand the role played by strategic awareness, represented by its dimensions (internal strategic awareness, external strategic awareness, current strategic awareness, and future strategic awareness), in enhancing digital readiness, represented by its dimensions (technological infrastructure, digital skills, digital culture, operations and governance, digital innovation, strategy, and leadership).
The study problem was represented by a main question: (Does strategic awareness contribute to enhancing digital readiness in the organization under study?) To this end, a hypothetical study plan was developed, and the descriptive analytical approach was chosen as the study methodology. The study relied on the questionnaire as the primary tool for data collection and analysis. The random sample for the study consisted of a number of administrative leaders in the colleges and departments of the University of Kirkuk, represented by (50) individuals. (50) questionnaires were distributed to them to survey their opinions. (50) valid questionnaires were returned for statistical analysis, with a recovery rate of (100%). The data were analyzed using the statistical program. (SPSS.ver26) The study adopted a set of statistical methods to extract the results. The study concluded that there is a statistically significant correlation between strategic awareness and digital readiness. It also showed that there is a significant impact of strategic awareness on digital readiness in the organization under study.

The main objective of the current research effort is to explore the contribution of strategic awareness with its dimensions (internal awareness, external awareness, current awareness, and future awareness) in supporting the factors for the success of e-government implementation, which are embodied in (vision, leadership, senior management support, training, organizational culture, security, and infrastructure). The College of Administration and Economics at the University of Mosul was identified and chosen as a research field in which the field aspect would be completed. The (151) employees there were the research community, as the questionnaire was used in its electronic form as a tool for collecting the necessary data to complete the applied aspect of the research. (112) responses were received, as some necessary descriptive and analytical statistical methods were used to test the research hypotheses adopted by the researcher, based on the electronic statistical software (SPSS, V22). This revealed the emergence of a set of results, the most prominent of which was the presence of a variance in the level of influence of the dimensions of strategic awareness on the factors for implementing e-government in the organization under study.

The aim of the research was to clarify the role of digital marketing campaigns for Banks in terms of (clarity of message and attracting attention, targeting the right audience, digital interaction, and stimulating decision-making) In promoting financial inclusion represented by its dimensions (Access to banking services, use of banking services, quality of banking services), The Salah al-Din Governorate were selected as the field of research, Representing society with For categories that do not deal with the banking sector, while the research sample consisted of 320 individuals to accurately represent the research community, The questionnaire was adopted as the main tool for data collection, and it was analyzed to test the research hypotheses using (SPSS V.25) software, A descriptive analytical approach was used to arrive at the research findings, and A set of conclusions was reached, the most important of which were Most importantly, banks that adopt digital marketing strategies are able to achieve sustainable development goals by expanding their customer base, enhancing customer loyalty, and improving the efficiency of their digital services, thereby contributing to economic development through increased financial inclusion.

This study aims to analyze the role of smart management as a strategic option in supporting financial innovation within banking institutions. Financial innovation is considered a fundamental pillar for developing banking services and enhancing the competitiveness of banks in a rapidly changing business environment. The study's significance lies in its attempt to provide a scientific framework that clarifies how smart management practices can be employed to enable Iraqi private banks to improve their performance and expand their innovative capabilities in line with the requirements of digital transformation.
The study adopted a descriptive-analytical approach and relied on a questionnaire as the primary data collection tool. The study population comprised administrative staff, including bank managers and department heads, in several private banks in Baghdad Governorate: the National Bank of Iraq, the Commercial Bank of Iraq, Bank of Baghdad, and the United Investment Bank. (118) questionnaires were distributed, of which (103) were returned and deemed valid for statistical analysis, representing a response rate of 87.3%.
The study concluded that adopting smart management practices significantly contributes to enhancing financial innovation in Iraqi private banks by developing decision-making mechanisms and improving the quality of banking services. Accordingly, the study recommends adopting a clear strategy to activate smart management tools in line with the requirements of financial innovation and enhance banks' competitiveness in the modern banking environment.

This research aims to explore the potential for adopting digital innovation at the Iraqi Insurance Company by analyzing three main dimensions: service innovation, administrative innovation, and marketing innovation. The study aims to link these dimensions with insurance services and their four main dimensions: product, pricing, distribution, and promotion. It also seeks to determine the level of interest the company has in the two research variables and their dimensions. These two research variables are undoubtedly important to both the company and the research sample. The core problem lies in determining whether the use of digital innovation positively impacts the improvement of insurance services. To answer this question and test the proposed hypotheses, a questionnaire was used as the primary data collection tool. It was distributed to a sample of 70 employees at the Iraqi Insurance Company. The research adopted a descriptive exploratory approach to analyze the data theoretically and statistically. The sample's responses were subjected to descriptive and inferential statistical analysis using SPSS version 25. For data processing, the researcher used statistical methods such as percentages, frequencies, arithmetic mean, and variance. The study employed standardized metrics, relative importance, Pearson's simple correlation coefficient, and simple and multiple regression coefficients. Among its most prominent findings was the role of the Iraqi General Insurance Company in developing its policies and introducing new ones to the market. The company is keen to understand customer behavior and continuously meet their needs and desires in order to gain a large market share and maintain its competitive position. It directs its support and resources toward strengthening its competitive position and preserving its strengths. The research presented several recommendations, most notably enhancing the company's management's awareness of the importance and benefits of innovation, and activating the aforementioned dimensions using modern marketing methods. It also emphasized the necessity of focusing on customers benefiting from the services provided by classifying them and identifying their needs, and establishing a comprehensive database to ensure the expansion of services and reach the largest possible number of customers without duplication.

This study aims to analyze the role of digital banking services in strengthening the pillars of financial inclusion in Iraqi banks. To achieve this goal, the study's problem and hypotheses must be addressed by adopting a descriptive-analytical approach to measure the level of adoption of digital banking services and their impact on financial inclusion. A checklist was also used. The results showed that Iraqi banks achieved a good level of digital adoption, with an implementation rate of 73%. Speed of implementation and compatibility emerged as the highest-performing dimensions, while convenience and benefits ranked the weakest at 50%. The results for financial inclusion also showed an implementation rate of 76%, with the diversified financial services dimension outperforming (89%) and relatively weak regulation and financial education (67%). Regression analysis confirmed the significant impact of digital banking services in enhancing financial inclusion, strengthening the regulatory framework, and financial education programs to support sustainable financial development in Iraq.

This study aims to examine the impact of digital leadership skills on enhancing sustainable performance at Al-Kut University, by analyzing the opinions of a sample of its employees. The study was based on a primary question: "To what extent do digital leadership skills impact sustainable performance in the university environment?" The study relied on a descriptive-analytical approach, using a questionnaire to collect data from a sample of (78) administrative and academic staff. The data were analyzed using appropriate statistical methods, such as correlation coefficients and regression analysis, to determine the strength of the relationship and the direction of influence, using statistical programs (SSPS V 26.0) and (Smart-PLS 4). The study results showed a significant and positive impact of digital leadership skills on sustainable performance in its three dimensions (economic, social, and environmental), indicating the importance of adopting digital leadership methods in higher education institutions to enhance the sustainability of institutional performance. The study concluded with a set of recommendations, most notably: the need to develop training programs to develop digital skills among university leaders and promote a culture of digital transformation as an entry point for achieving institutional sustainability.

The current research aims to clarify the role of cyber marketing in brand enhancement. The main problem of the research was the challenges facing KIA Automotive Company in effectively employing cyber marketing tools to enhance its brand, which is reflected in weak digital interaction and a decline in the level of competitive excellence in the Iraqi markets. Cyber marketing is a marketing model that combines traditional marketing principles and is an effective means of improving a company's marketing effectiveness. The brand also contributes to increasing the interest of corporate management in creating competitive differences and strengthening the company's brand. After identifying the research problem, two hypotheses were formulated, based on the hypothetical research plan. The most prominent of these hypotheses was that cyber marketing has a significant impact on brand enhancement. To achieve the desired results, KIA Automotive Company in Iraq was selected. A questionnaire was designed and distributed to a sample of (55) male and female employees. The questionnaires were collected, sorted, and analyzed. The correlation and influence relationships between the research variables were tested using several statistical methods using the SPSS program. In light of the analysis, the research reached a set of conclusions, including: Cyber marketing plays a significant and effective role in enhancing the brand to achieve a competitive advantage in the market. This has made it a pioneer among companies, enhancing its position and reputation in the market. Based on the conclusions, a number of proposals were presented, the most important of which is: The company must work to increase the brand's market share, which strengthens its competitive position in the market.

This research aims to identify the impact of cyber risks on financial institutions, given the increasing cyber threats faced by banks of all types worldwide. These threats include, for example, data breaches, cyber espionage, and other risks that jeopardize information security and the integrity of electronic systems in banks. The researcher sought to measure and test the correlations and influences between the research variables. To achieve this, the study relied on the contributions of a group of specialized researchers and reputable studies that addressed the investigated variables. The research sample consisted of 270 questionnaires distributed among an IT company, a telecommunications company, and banks. The data obtained using the statistical software SPSS version 23 was analyzed to arrive at the relevant results. The Spearman correlation coefficient was used to measure the correlation between variables, and the t-test was used to determine the significance of this relationship. Multiple regression analysis and the F-test were employed to determine the significance of the regression equation. The R² value was used to interpret the extent to which independent variables influence the dependent variable. The study concluded with several key findings, most notably the existence of a statistically significant correlation and influence between cyber risks and the quality of bank management.
The research concluded with a set of recommendations, including the necessity of increasing awareness among financial institutions in general, and banks in particular, regarding the importance of using information security governance principles and standards to enable them to confront challenges and risks.

Digital inclusion is a strategic entry point for achieving tax justice and addressing structural challenges such as tax evasion and a limited tax base, by employing digital technologies to improve the efficiency of the tax system. The research aims to demonstrate the role of digital inclusion in enhancing tax revenues in Iraq, based on a problem centered on the gap between the theoretical potential of digital inclusion and the reality of its implementation in the Iraqi environment. The importance of the research stems from the urgent need to diversify revenues in Iraq and reduce reliance on oil. The research seeks to answer a main question about the nature of the mechanisms and the types of potentials through which digital inclusion can enhance tax revenues, assuming a positive influential relationship between digital inclusion (as an independent variable) and tax revenues (as a dependent variable). Through exploring the cointegration relationship according to the bounds test between digital inclusion and tax revenues in Iraq, the research found the existence of a long-run equilibrium response. This aligns with the reality and nature of the relationship previously discussed theoretically, which indicated that digital inclusion can bring about a qualitative shift in the way governments and tax authorities operate worldwide and has proven to have a direct and effective impact on enhancing tax revenues.

The digital economy represents a major transformation in the field of financial engineering. Digitalization and its role in providing fast and efficient banking services to consumers have helped reduce the cost of bank loans and foster competition in providing the best services. This research aims to identify the most important indicators of the digital economy and bank loans, and the relationship between them. The EViews 10 software was used to attempt to demonstrate the long-term and short-term relationship between some digital economy indicators as independent variables, namely the number of internet users as a percentage of the total population and the number of mobile phone subscribers per 100,000 inhabitants, and bank loans as the dependent variable. The researchers found a long-term and short-term relationship between the variables, with an F-statistic value of 18.96586, with the variables remaining at rest in the first difference. Among the most important recommendations are: increasing government spending on information and communication technology infrastructure in line with global developments, and ensuring that this spending positively impacts the economic and social reality by promoting sustainable development in its various dimensions; expanding borrowing to include infrastructure projects; and ensuring that bank loans are directed towards the most vital sectors. These include the education and health sectors, and the private sector.

This research aims to examine the role of digital transformation in improving the efficiency of the public budget (the net public budget) and its impact on enhancing the competitiveness of exports in Iraq. The importance of the study arises from the accelerating pace of digital transformation worldwide, which has prompted governments—including Iraq—to adopt digital financial systems that contribute to strengthening transparency, accountability, and improving the management of public resources. The research employed a theoretical and analytical approach to measure the relationship between public budget efficiency and export competitiveness. The results revealed a clear correlation between the two variables, as export competitiveness tends to improve during periods in which the net public budget improves, and decline when public finance conditions deteriorate. The study recommends adopting fiscal policies oriented toward productive efficiency by restructuring public expenditure priorities in ways that support sectors capable of enhancing exports.

The advent of digital transformation has revolutionized the traditional financial landscape. It provides fast and efficient services to consumers while reducing costs for financial institutions. With the continued progress in digital transformation, the digital financial industry is expected to grow rapidly in the coming years, providing greater access to banking services and increasing financial inclusion around the world. The main question addressed in this research was: What is the impact and role of digital transformation in promoting financial inclusion? The results indicate that digital transformation has a positive and statistically significant impact on financial inclusion. The results of the study also show that financial inclusion plays a pivotal role in mediating the negative impact of the digitization of banking operations. It can be concluded that there is a long-term equilibrium relationship between financial inclusion and digital economy indicators.

The contemporary world is characterized by an extremely high and unprecedented pace of technological developments. This has contributed to the wide and significant spread of modern electronic devices, platforms, and applications.
This expansion has supported the digital transformation of governmental sectors, as digital technologies have become an important and essential element in the structure of institutional work. This technological progress has led to an increase in cybercrimes and the evolution of their methods, which threaten the state's economic resources and impede the process of growth and development, making cybersecurity a top priority at both the national and international levels.
The study highlights the importance of cybersecurity as one aspect of military expenditure for developed and developing nations, and its role in supporting sustainable development in its various social, economic, and environmental aspects. This study followed the descriptive analytical approach regarding the scientific literature surrounding the specified aim of the study.
Furthermore, the results of the study revealed that while military expenditure is inversely related to sustainable development indicators, there is a positive correlation with the development of cybersecurity because it creates an optimal environment for opening the door toward state development, supporting growth, and achieving its outlined goals.
The study aimed to clarify the reality of cybersecurity in the Kingdom of Saudi Arabia and its role in achieving its development goals, as well as to analyze the challenges it faces.

This research aims to examine the growing role of financial technology innovations in supporting financial inclusion and achieving tangible economic impacts, especially in developing countries and communities with limited access to traditional financial services. The study examines how modern financial technologies, such as digital wallets, digital lending, mobile banking, and digital currencies, have enabled individuals to integrate into the formal financial system, the research demonstrates that financial technology expands financial inclusion by reducing costs, facilitating access to services, and improving transaction efficiency, which helps bridge the economic and social gap. It also has a positive impact on the overall economy by stimulating growth, increasing productivity, enhancing transparency, and reducing the size of the informal economy.
The research also discusses the challenges facing the application of technology in the financial sector and concludes with a set of recommendations for enhancing financial inclusion through technology. The research emphasizes that digital transformation in the financial sector can be a powerful tool for achieving more inclusive and equitable economic
development, if utilized in a regulated and safe manner.

The aim of the research was to analyze the role of fiscal policy in influencing inflation. The research also assumed that fiscal policy plays a fundamental role in influencing and limiting inflation, which is one of the common economic problems afflicting the Iraqi economy. The research concluded that the Iraqi economy has gone through periods of shocks and crises that have negatively affected its economic and social activity, This was due to its dependence on a rentier economy based on the oil sector and global oil prices, which was reflected in the public budget, which suffered from a chronic deficit due to high public expenditure compared to public revenue, especially given the consumerist nature of the economy and the weakness of its productive aspects. The tendency of government spending towards current expenditure rather than investment has contributed to increased inflationary pressures and reduced employment and income opportunities. The study also recommended the need to diversify sources of revenue to avoid shocks and crises resulting from changes in oil prices affecting the Iraqi economy, and to focus on other sectors to benefit from their revenues and direct public spending towards investment spending, which would contribute to creating a more stable economic environment. This would have a positive impact on reducing inflation by boosting confidence in the economy. The study relied on an analytical approach to describe the theoretical framework and analyze the reality of economic variables and their relationship to fiscal policy and the resulting effects.

This research aimed to measure the impact of implementing digital auditing on the efficiency of internal control systems in government institutions. The practical aspect of the research relied on testing the field hypotheses regarding the variables of digital auditing and the efficiency of internal control systems at Al-Rafidain Bank – Anbar Branch, using a questionnaire to collect data from employees. Sixty questionnaires were distributed, and 55 valid questionnaires were analyzed, while 5 questionnaires were excluded due to incompleteness. The data were analyzed using SPSS version 25. To ensure internal validity, the questionnaire was reviewed by four specialized professors, and some statements were modified based on their feedback to achieve clarity, accuracy, and better correlation with the variables. The research concluded that introducing digital auditing tools and techniques at Al-Rafidain Bank – Anbar Branch directly contributes to enhancing the efficiency of internal control systems, thus reducing financial and administrative errors and providing management with accurate data for informed decision-making. Furthermore, the application of digital auditing supports faster processing and real-time monitoring of financial operations, enabling management to detect deviations and risks early and improve internal planning. This highlights the need for investment in digital infrastructure and employee training on the use of these tools. The research recommended that the management of Rafidain Bank – Anbar Branch should enhance investment in the digital infrastructure for internal auditing, including data analysis programs and process automation, to support the efficiency of internal control systems.

This study aimed to analyze the role of financial and administrative oversight in promoting financial inclusion in Iraqi government institutions, in light of the directives and policies issued by the Central Bank of Iraq. To achieve this goal, the study adopted an analytical approach, using a questionnaire as the primary tool to collect data from a simple random sample of 86 employees, selected from a statistical population of 110. The data was analyzed using the Statistical Package for Social Sciences (SPSS), and the results showed a positive and statistically significant correlation between the effectiveness of financial and administrative oversight systems and the level of financial inclusion. This means that strengthening oversight mechanisms directly contributes to improving access to and increasing the use of financial services by citizens. The study also revealed a complementary relationship, whereby effective oversight enhances trust and transparency, which encourages the integration of more individuals into the formal financial system. In turn, increased financial inclusion contributes to consolidating the principles of accountability and transparency, which enhances the efficiency of the oversight systems themselves. However, the results indicated major challenges facing the achievement of effective financial inclusion in these institutions, most notably: limited technological infrastructure, rigid operating systems, and the difficulty of converting financial data into practical decisions. Based on the findings, the study recommended the adoption of comprehensive strategies that combine regulatory reforms and technological development. It also recommended the activation of the Central Bank's role in supporting these efforts by establishing stimulating regulatory frameworks that ensure sustainable and secure financial inclusion in the Iraqi government sector.

This research aims to study the role of the Random Forest Model in predicting the continuity of economic units in the local business environment. The Random Forest Model is one of the most widely used artificial intelligence techniques for forecasting and selection. The study also highlights the effectiveness of the Random Forest Model and its ability to improve the accuracy of predicting the continuity of economic units and to analyze financial data quickly and efficiently compared to traditional methods. The study focused on applying the Random Forest Model, using the Gini coefficient and entropy indices, to a sample of banks listed on the Iraq Stock Exchange from 2008 to 2023. The results showed that the model achieved outstanding performance in terms of prediction accuracy and data processing efficiency, with a high degree of agreement between the predictions and the financial reality of the units in the research sample. Furthermore, the results highlighted the model's ability to identify units with deteriorating financial conditions and classify them as threatened with non-continuity, reflecting the accuracy and effectiveness of this model in supporting financial and administrative decision-making. The study concluded that employing such models contributes to reducing financial risks, enhancing the quality of planning and control, and raising the level of transparency and financial disclosure. It also emphasized the importance of developing the capabilities of accountants and auditors in using these techniques to promote the continuity of economic units and protect capital.

The study aims to explore the impacts of implementing digital transformation (DT) on financial risk disclosure (FRD) in the Iraqi private banking sector in terms of technical infrastructure, digital banking services, regulatory preparedness, and human capabilities. The content of the financial reports of eleven private banks for the period from 2021-2024 was studied through an index consisting of 21 items including credit risk, market risk, and liquidity risk. The Pearson correlation and regression tests were adopted to reveal the trend and strength of the association between DT and FRD after concluding that the data is distributed normally by (Skewness) and (Kurtosis). The results indicate a strong positive significant relationship between DTT adoption and FRD. This means that DTT explains 83% of the changes that occur in the disclosure of financial risks for the banks in the study sample. The outcomes are consistent with the regulatory instructions issued by the Central Bank of Iraq in the field of advanced supervision and the use of digital systems that have effectively contributed to improving banks' ability to disclose risks in a faster and more accurate manner, which has had a positive impact on the quality of reports submitted to investors and other relevant parties. The study recommends DTT adoption for Iraqi government and private banks by updating instructions for electronic payment and cybersecurity, issuing a unified guide, and providing incentives to banks that achieve advanced levels in this field.

This research aims to identify how digital transformation in accounting impacts credit granting decisions within the context of financial inclusion. To achieve this objective, the researchers adopted the hypothesis that digital transformation in accounting has a statistically significant effect on credit granting decisions in financial inclusion within registered commercial banks. The research employed both descriptive and analytical methodologies, utilizing a questionnaire to collect data, which was then analyzed using the SPSS statistical software. The research yielded several key findings, most notably that digital transformation represents a fundamental shift in accounting practices, impacting both the efficiency and transparency of information. Furthermore, digital transformation has radically reshaped banking operations, enhancing service efficiency and expanding access to credit, particularly for small and medium-sized enterprises (SMEs). Additionally, digital transformation has helped overcome traditional limitations on access to financial services, making digital financial inclusion a necessity rather than an option. The most important recommendations of the research are as follows: companies should invest in financial technology to promote digital transformation and improve the efficiency of financial services. It is essential that companies work to promote digital financial inclusion, especially for small and medium-sized enterprises (SMEs) and those underserved by traditional financial services. Governments must also develop a robust regulatory framework that protects consumers and encourages innovation in financial technology.

The digital transformation of accounting systems is one of the most prominent outcomes of information technology development and plays a significant role in enhancing financial transparency and promoting financial inclusion. This research aims to study the impact of digital transformation on increasing transparency and its reflection on expanding financial inclusion. To achieve this, the correlation and direct and indirect effects between the variables of digital transformation in accounting systems, financial transparency, and financial inclusion were examined. The expected results indicate that digital transformation, through increased transparency, provides a foundation for improving trust, access, and financial efficiency, thereby enhancing financial inclusion at both the organizational and societal levels. This study can assist policymakers and financial institutions in developing new technology-based approaches. The most important findings indicate that the digital transformation of accounting systems significantly increases financial transparency in economic institutions and makes the flow of information more accurate, faster, and traceable. The most important recommendation is that banks and financial institutions increase their investments in modern accounting technology infrastructure to improve the transparency of financial reporting and the quality of information.

The research aimed to demonstrate the role of the Management Accounting Information System in promoting one of the most important innovations of financial technology and digital transformation, namely financial inclusion in the Iraqi banking environment. The Management Accounting Information System was defined through four dimensions that represented the characteristics of that information, which are: (the scope of information, the level of information collection, its integrated nature, and timeliness), while financial inclusion was also represented by four dimensions, which are (financial access, effective use, quality of financial services, and financial well-being). The descriptive analytical approach was adopted, through the researchers' reliance on two methods. The first is a quantitative field study using information content analysis of a number of banks within the Iraq Stock Exchange, numbering 10 banks, to determine the reality of financial inclusion in them, and the extent of growth in it between 2023 and 2024. The second method was based on the field survey method using a questionnaire form that was designed for the purpose of measuring variables and collecting data. 88 valid questionnaires for analysis were retrieved from the sample members within the research field. The research reached a number of conclusions, the most important of which is that there is a very slight growth in the level of financial inclusion within the banks in the research field according to the deposits and credit index. It was also found that the accounting use of the Management Accounting Information System greatly helps in consolidating the dimensions of financial inclusion according to the perception of the sample members in the banks in the field of research. These results can greatly serve the modern cognitive trends for the fields of consolidating financial inclusion in the Iraqi environment.

This study aims to examine the relationship between liquidity and profitability in ten private Iraqi banks during the period (2018–2022), with a specific focus on the impact of the COVID-19 pandemic. Using multiple regression analysis, the study finds a weak, negative, and statistically insignificant relationship between liquidity and return on assets (ROA), while the relationship with return on equity (ROE) is positive and significant. The results reveal a dramatic increase in liquidity ratios after the pandemic (1200%), accompanied by a 37% decline in profitability, as well as an unexpected positive relationship between non-performing loans and profitability. The study also uncovers a severe capital adequacy crisis, with an average ratio of only 1.03%. It recommends that banks be required to raise their capital adequacy ratios in line with Basel standards, develop balanced strategies for managing liquidity and profitability, and strengthen credit risk management systems to reduce non-performing loans.

This research aims to analyze the role of banking digitalization in promoting financial inclusion in Iraq by assessing the impact of digital banking services on empowering groups excluded from the formal financial system. The research employed a quantitative analytical approach based on panel data from a sample of Iraqi commercial banks during the period 2014–2024. Financial inclusion indicators included the number of bank accounts opened, the volume of electronic transactions, and the percentage of loans directed to individuals and small businesses. Indicators of banking digitalization were also considered, such as the prevalence of mobile and internet banking services and the volume of investments in technological infrastructure. Regression models (fixed effects and random effects) were used for the panel data, along with the Hausmann test to determine the most suitable model. Instrumental variables (IV) models were also employed to address the potential inverse correlation between digitalization and increased demand for banking services. The results demonstrated a statistically significant positive impact of banking digitalization on promoting financial inclusion, particularly through increased use of electronic transactions and the facilitation of remote account opening. The results also revealed a disparity in the impact between public and private banks, with the impact being greater in private banks that were more agile in adopting modern technologies. The research concludes that banking digitalization represents an effective path to expanding financial inclusion in Iraq, provided that the digital infrastructure is supported and trust in electronic services is strengthened. The research offers several recommendations for policymakers and banks to improve access to financial services and empower the unbanked.

Electronic payment methods are among the most prominent contemporary topics in the banking environment, as they contribute to keeping pace with technological development and improving the quality of banking services provided, in addition to their role in diversifying service delivery channels and attracting new segments of customers. The research aims to analyze the reality of the spread of electronic banking services on the financial performance of the Iraqi banking sector by measuring the relationship between the spread of electronic banking services and the main financial performance indicators of the Iraqi banking sector for the period from 2010-2024. The research adopted the quantitative analytical method using a set of equations and statistical models to measure the relationship between the variables, based on the data contained in the annual reports issued by the Central Bank for the aforementioned period. The study reached a number of results, the most important of which is the existence of a significant overall impact of electronic payment variables on the financial performance of the Iraqi banking sector during the period (2010-2024), which reflects the growing role of digital transformation in banking activities. Based on these findings, the study recommended expanding the provision of electronic banking services and working to improve their quality in line with technological developments, thereby contributing to reducing the gap between them and the electronic services provided in neighboring countries. It also recommended using marketing programs to inform customers about the importance and benefits of electronic services and their contribution to reducing costs, effort, and time.

This study aims to analyze the impact of financial inclusion dimensions—namely, ATM density, point-of-sale density, and current account penetration—on the monthly returns of the Iraq Stock Exchange (ISX) index during the period 2017–2024. The study employs a quantitative econometric approach using a multiple linear regression model. Monthly data were used to investigate the ability of financial infrastructure, electronic payments, and individuals' banking relationships to explain changes in market returns.
The results showed very high correlation levels among the independent variables, resulting in significant multicollinearity that negatively impacted model stability and increased the standard error of the transactions. Furthermore, the values of R, R², and adjusted R², along with the F-test, indicated that the model lacks explanatory power, with the explained variance not exceeding 1.1%, and all regression coefficients being statistically insignificant.
The study concludes that the three dimensions of financial inclusion do not have a significant linear impact on the returns of the ISX index, rendering the model unsuitable for explanatory or predictive purposes. The study recommends that the model be redesigned using alternative variables or methodologies more appropriate to the nature of the data.

The study aims to measure the level of financial inclusion during the period (2010–2024) using the approved indicators—number of bank accounts, ATM penetration, and number of bank branches. It also analyzes the development of bank credit over the same period, identifies the factors influencing it, and examines the relationship between financial inclusion and bank credit to determine its direction (positive or negative) and its degree of strength. The study further provides recommendations that contribute to enhancing financial inclusion in a way that supports credit activity and the banking sector. The research problem lies in the fact that, despite the growing interest in financial inclusion as a tool for promoting economic growth and achieving financial stability, its actual impact on bank credit remains unclear in many economies, particularly in developing countries. Therefore, the key question is: What is the nature of the relationship between financial inclusion and bank credit during the period (2010–2024). The significance of the study stems from its objective importance, as financial inclusion is considered one of the main pillars for achieving economic development and reducing financial poverty. Its practical importance lies in the study’s contribution to supporting banking policies aimed at expanding financial services and improving the efficiency of credit allocation, especially given the limited number of studies that have examined the relationship between financial inclusion and bank credit over a relatively long time span in the local or regional context.
The study is based on the hypothesis that there is a statistically significant positive relationship between the level of financial inclusion and the volume of bank credit. This can be further subdivided into sub-hypotheses, such as: the improvement of financial inclusion indicators contributes to increasing credit directed toward the private sector, and the expansion of digital banking services positively affects the growth of bank credit.
The study reached several conclusions, the most important of which is the existence of a long-run inverse relationship between the number of bank accounts and bank credit. The model results indicate that the coefficient of variable (X1) carries a negative and statistically significant value, meaning that an increase in the number of bank accounts per 1,000 individuals leads to a decrease in bank credit in the long run. This may reflect a tendency among a large segment of the public to rely on basic banking services without contributing to the expansion of lending activities. The key recommendations include supporting banking policies that link financial inclusion with the expansion of productive credit. Economic policies are advised to connect financial inclusion initiatives with lending programs for small and medium-sized enterprises, ensuring that the expansion of inclusion contributes to stimulating economic activity rather than merely increasing access to basic financial services.

Financial inclusion is a topic that has garnered the attention of central banks and financial institutions worldwide, prompting them to develop and implement specific strategies for this purpose. In this context, the Central Bank of Iraq, within its 2016-2020 strategy, prioritized expanding and developing financial inclusion. This is because financial inclusion contributes to economic stability and development by providing financial and banking services to various segments of society, contributing to poverty reduction efforts, and improving citizens' living standards by offering affordable financing and expanding access to financial services and products. Furthermore, it aims to increase the contribution of banks and financial institutions to financing investments, thereby contributing to the economic development process.
This research aims to identify the current state of financial inclusion in Iraq by analyzing its key indicators, examining the contribution of both banks and non-bank financial institutions to achieving financial inclusion, and assessing the extent to which the Central Bank's strategy contributes to raising the financial inclusion index through investment project financing initiatives.

The current study aims to identify the practices of network and communication systems influencing banking financial inclusion, and to demonstrate their impact, correlation, and role as an independent variable, and banking financial inclusion as a dependent variable with its dimensions (access to banking services, use of banking services, quality of banking services, impact of banking services). It also aims to determine the extent to which private commercial banks in Najaf Governorate have adopted a culture of network and communication systems, and to assess the familiarity of employees in these banks with the culture of network and communication systems. To achieve the study\'s objectives, 33 questionnaires were distributed to a sample of employees in these banks, and 30 questionnaires were valid for statistical analysis. The questionnaire was analyzed and the research hypotheses tested using SPSS v.25. The study problem was defined by several questions, the most important of which are: What are the interests and developments in the banking system in light of the shift from a traditional to an electronic system? To what extent have these banks adopted network and communication systems within their culture? What are the dimensions of network and communication systems? And do they affect financial inclusion? Several results were obtained, most notably the existence of a correlation and influence between network and communication systems and financial inclusion. The research also presented several recommendations, the most important of which is that organizations should pay more attention to adopting network and communication systems to satisfy customers and also focus on financial inclusion by providing what the customer needs.

The issues of expanding access to financing for financial services are of great importance in all countries of the world, especially developing countries, because of what they suffer from high youth unemployment rates, increasing poverty rates, and the necessity of developing economic strategies and policies to achieve more comprehensive growth for various segments of society and business sectors. At the forefront of these strategies is strengthening Financial inclusion. The study aimed to explain the importance and components of financial technology and the challenges it faces, an explanation of the topic of financial inclusion in the Iraqi economy and its indicators, and an analysis of the relationship between financial technology and financial inclusion indicators. The study also reached a set of conclusions, the most important of which is that the growth of financial technology in Iraq faces a number of difficulties and challenges. Among them is the absence of legislative frameworks Financial technology in Iraq faces a number of difficulties and challenges, including the absence of legislative and legal frameworks for information and communications technology, weak infrastructure, and low spending on research and development. The most important thing the study recommended is that decision and policy makers at the Central Bank and the Ministry of Finance must provide the necessary government support to stimulate and develop the financial technology industry and enhance financial inclusion, with the participation of all relevant parties under a legal environment One piece of legislation is clear.

The aim of this study is to determine the effect of capital structure indicators on Market Value Added (MVA), with asset productivity serving as a mediating variable. The variables were analyzed using financial and statistical methods through a set of appropriate software tools. The study utilized a sample of Iraqi banks listed on the Iraq Stock Exchange for the period 2005–2024, based on data availability and continuous trading of the selected banks.
The findings revealed that asset productivity positively mediates the relationship between capital structure indicators and Market Value Added. The study recommends analyzing the causes behind the decline in Market Value Added and the significant fluctuations in stock prices during the study period. It also emphasizes the importance of optimally utilizing material and financial resources at the lowest possible cost by adopting a clear financing strategy that considers capital structure theories suitable for both the current and future contexts.

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