The Impact of Artificial intelligence applications in improving the efficiency of accounting operations in banks: an applied study at the Commercial Bank of Iraq, Najaf branch

Authors

  • Ali Mohammed Hussein Jasim Al-Mustaqbal University , College of Administrative Sciences
  • Hussein Jalil Mohsen Middle Technical University, Institute of Management, Rusafa

DOI:

https://doi.org/10.36325/ghjec.v21i3.20145.

Keywords:

Artificial intelligence, accounting operations, banking sector

Abstract

 The study aims to explore the effect of artificial intelligence applications on improving the efficiency of accounting operations in banks and to determine the nature of the relationship between artificial intelligence applications and accounting operations. A descriptive quantitative approach was used to collect data for the study, which included secondary data from previous studies and primary data through the distribution of a questionnaire to a sample of 30 employees. The study population included the Najaf branch of the Commercial Bank of Iraq. The SPSS program was used to analyze the data and arrive at the results. After conducting the statistical analysis, it was concluded that artificial intelligence has a positive impact on accounting operations in the banking sector and on the quality of banking services according to the variable of experience and the variable of educational qualification. One of the most important conclusions was that artificial intelligence leads to reducing the huge amount of work on the part of the customer and the bank, as it helps banks by obtaining, unifying, and integrating data from various and multiple sources.

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Published

2025-09-30

How to Cite

Jasim, A.M.H. and Mohsen, . H.J. (2025) “The Impact of Artificial intelligence applications in improving the efficiency of accounting operations in banks: an applied study at the Commercial Bank of Iraq, Najaf branch”, Al-Ghary Journal of Economic and Administrative Sciences, 21(3), pp. 903–932. doi:10.36325/ghjec.v21i3.20145.

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