New Research Publication by International Business Faculty Member
A new research paper has been successfully published by Mr. Aram Muhammad-Amin, a lecturer in the Department of International Business. The study was featured in the prestigious Tanmiyat Al-Rafidain Journal, an academic publication affiliated with the University of Mosul.
Research Title
"Evaluating the Relationship Between Accounting Information Quality and Strategic Decision-Making: An Analytical Study on Iraqi Banks"
Study Overview
The research investigates whether—and to what extent—the quality of accounting information influences strategic decision-making within Iraqi banks, particularly those operating under highly challenging and volatile economic and political environments.
Key Findings & Recommendations
The outcomes of the study provide critical recommendations aimed at improving the banking sector in Iraq:
- System Upgrades: Enhancing and developing current accounting systems to produce reports that are more relevant, reliable, and detailed for stakeholders, ensuring better comparability.
- Internal Controls: Strengthening internal control mechanisms to secure data integrity and transparency.
- Standardization: Unifying accounting policies to boost clarity and consistency across financial reporting.
Ultimately, the study concludes that while upgrading a bank's information infrastructure is a crucial pillar for facilitating strategic choices, it may not be the sole determining factor—especially when navigating highly unstable conditions.
Access the Full Paper
To read the complete research paper, you can visit the official publication link below: