Vol. 20, N°1 (2025)

78

35

The impact of financial decisions in determining the strategic choice and its reflection on the development of financial efficiency : An analytical study of a sample of Iraqi private commercial banks

Résumé

The study followed the descriptive analytical approach with the aim of identifying the impact of financial decision-making in determining strategic options and their reflection on the development of financial efficiency. The study community may have consisted of all employees of private commercial banks in Iraq, numbering (8) private commercial banks only, i.e. (30%) of the total community. Questionnaires were distributed to (240) employees working in those banks. The questionnaires were distributed to (240) employees of those banks. The study used the (AMOS) program, in addition to the (SPSS) program to collect and analyze data. The study used the (SPSS) statistical program to collect and analyze data and used different statistical techniques such as percentages, frequencies, correlation coefficients and multiple regression, so the questionnaire was used as a tool for collecting data. The results of the study showed that financial decisions have a statistically significant impact on all dimensions (financing decisions, investment decisions, profit allocation decisions, planning and forecasting decisions and financial risk management decisions). The study recommended that commercial banks should continue to focus on aligning their financial decisions with appropriate strategic options, according to their circumstances and objectives, in order to achieve comprehensive improvements in financial efficiency. The study recommended that commercial banks should continue to focus on aligning their financial decisions with appropriate strategic options, according to their circumstances and objectives, in order to achieve comprehensive improvements in financial efficiency.

Comment citer cet article

Mohamed Sameer Noaman & Ahmed Turki (2025), "The impact of financial decisions in determining the strategic choice and its reflection on the development of financial efficiency : An analytical study of a sample of Iraqi private commercial banks " , International Journal of Management And Technologies, Vol.20, N°1, pp: 67- 97