Analyzing the Relationship between Financial Indicators and Banking Performance under Modern Management Accounting Techniques

Abstract

 The current research aims to analyze the impact of financial indicators on banking performance through modern management accounting techniques, within the framework of banks' efforts to improve their competitiveness and ability to meet financial and economic challenges. The research was applied to a sample of banks listed on the Iraq Stock Exchange within the regular market, namely (Bank of Baghdad, Credit Bank, National Bank, Mansour Bank). The research uses a mixed quantitative and qualitative approach, and reached the most important conclusions: There is a positive impact of financial indicators on banking performance through modern management accounting techniques, as modern management accounting techniques provide fast-analyzed data in real time, allowing institutions to respond immediately to changes in the market or financial environment.