Financial Intelligence and Performance Industry: An Analysis of Its Impact on The Productivity of Iraqi Private Banks As A Model

  • Authors

    • Dhuha Ishaq Khaleel Al-Tablee Mustansiriyah University, College of Administration & Economics, Department of Banking and Finance ‎‎, Baghdad, Iraq
    • Prof. Dr Subhi Hassoon Mustansiriyah University, College of Administration & Economics, Department of Banking and Finance ‎‎, Baghdad, Iraq
    https://doi.org/10.14419/57m1a057

    Received date: September 6, 2025

    Accepted date: September 27, 2025

    Published date: October 7, 2025

  • Financial Intelligence; Productivity; Financial Performance; Private Banks

  • Abstract

    Importance stems from its focus on a modern and vital topic: financial intelligence and its ‎role in improving banking productivity. This aspect has not received sufficient attention ‎within the Iraqi environment. It provides a cognitive framework that helps foster a deeper ‎understanding of the relationship between smart financial capabilities and productivity levels. ‎It also helps decision-makers in banks formulate strategies based on investing in smart ‎financial capabilities, enhancing operational efficiency, and increasing competitiveness ‎towards building a strong banking sector capable of facing economic challenges. Aim‏ ‏: Clarifying the concept of financial intelligence and its theoretical and practical dimensions in ‎the banking sector‏ ‏, measuring the level of financial intelligence among the management of Iraqi ‎private banks. In addition, analysing the relationship between financial intelligence and ‎productivity in private banks to verify the impact of financial intelligence as an indicator of ‎improved banking performance. Problem‏ ‏: The Iraqi banking sector is characterized by ‎relatively weak productivity and performance efficiency compared to banking sectors in other ‎countries. This is due to several reasons, most notably the lack of sufficient attention to the ‎concept of financial intelligence as a strategic tool that contributes to improving banking ‎performance.‎‏ ‏Hypothesis: Financial intelligence has a positive and statistically significant ‎impact on productivity levels, which in turn improves banking performance in the Iraqi private ‎sector.‎‏ ‏Results‏ ‏show a statistically significant, positive, and long-term relationship between ‎financial intelligence and banking productivity in Iraqi private banks.‎‏ ‏This indicates that ‎efforts to enhance financial understanding, analytical capabilities, and financial resource ‎management translate into sustained improvements in the efficiency and effectiveness of ‎banking operations over the long term.

  • References

    1. Abdel Rahman, A. A., & al-Bashar, M. M.-S. (2025). The relationship between environmental sustainability standards, improving environmental performance, and their interactive impact on the predictive power of accounting information in Saudi business establishments. Journal of Accounting Research, 12(1), 1-30. https://doi.org/10.21608/abj.2025.411351.
    2. ADEGBOYEGUN, A. E., & IGBEKOYI, O. E. (2022). Board Diversity and Financial Performance of Listed Manufacturing Firms in Nigeria. Saudi Journal of Business and Management Studies, 7(2)), 50-60. https://doi.org/10.36348/sjbms.2022.v07i02.001.
    3. Al-Awadly, R. H., & Shousha, A. A.-M. (2023). The role of financial intelligence in the relationship between behavioral factors and investment decisions. Scientific Journal of Financial and Commercial Studies and Research, 2(3), 976-1008. Retrieved from https://cfdj.journals.ekb.eg/article_289194_8e246cddcbcaade26478a23bc687ac7b.pdf.
    4. Al-Diyasti, D. H., Arafa, M. M., & Zaazou, Z. A. (2021). The impact of applying the sustainable balanced scorecard on improving the competitive performance of Egyptian ports: An applied study on West Port Said Port. Journal of Environmental Studies and Researches, 11(3), 546-555. https://doi.org/10.21608/jesr.2021.282832.
    5. Ali, M. B. (2025). The Impact of Artificial Intelligence Technology on the Quality of Accounting Information (Applied Study on the Sudanese Agricultural Bank). Humanities & Natural Sciences Journal, 6(6), 55-72. https://doi.org/10.53796/hnsj66/6.
    6. Al-Tablee, D. I., & Hassoon, S. (2025). The Role of Financial Intelligence in Enhancing Performance Efficiency of Private Iraqi Banks: A Case Study Bank of Baghdad. International Journal of Management and Economics Invention, 11(08), 4447-4455. https://doi.org/10.47191/ijmei/v11i8.03.
    7. El-Zeini, A. M., Khattab, G. S., al-Maliki, M., & Gohar, K. M. (2018). Measure the impact using cost-benefit analysis of disposal The waste of gas companies affects the value of the facility. Environmental Sciences Journal, 43(2), 481. Retrieved from https://jes.journals.ekb.eg/article_23265_973f0969dfb31b1ffb0a4a2421b7e72f.pdf.
    8. Fatehi, F., Hajiha, Z., & araghi, M. K. (2021). The Effect Of Financial Intelligence On The Four Functions Of Operational Managers And The Financial Performance Of Oil Company. Palarch’s Journal Of Archaeology Of Egypt/Egyptology, 18(4), 7968-7991. Retrieved from file:///C:/Users/hp/Downloads/7616-Article%20Text-14917-2-10-20210413.pdf.
    9. Kamila, N. S., Musab, R., & Sahak, S. Z. (2014). Examining the Role of Financial Intelligence Quotient (FiQ) inExplaining Credit Card Usage Behavior: A Conceptual Framework. Procedia - Social and Behavioral Sciences, 568 – 576. https://doi.org/10.1016/j.sbspro.2014.04.066.
    10. Khalil, H. A. (2023). The effect of simulation on productivity increase comparative : study on work Beila banks-Kafr Elsheikh. Journal of Contemporary Business Studies, 9(16), 547-592. https://doi.org/10.21608/csj.2023.328434.
    11. Kori, B. W., Muathe, S., & Maina, S. M. (2020). Financial and Non- Financial Measures in Evaluating Performance: The Role of Strategic Intelligence in the Context of Commercial Banks in Kenya. International Business Research, 130-142. https://doi.org/10.5539/ibr.v13n10p130.
    12. Majon, S. T., & Hameed, D. G. (2025). Human Resource Sustainability and its Impact on the Competitive Performance of Banks: Evidence from Iraqi Private Banks. International Journal of Management and Economics Invention, 11(07), 4318-4326. https://doi.org/10.47191/ijmei/v11i7.04.
    13. Muhailan, M. H. (2025). The Impact of Hybrid Work on Productivity: A Field Study in the Jordanian Industrial Sector . Arab Journal of Management, 1-22. https://doi.org/10.21608/aja.2025.355611.1788.
    14. Sundqvista, E., Backlunda, F., & Chronéera, D. (2014). What is project efficiency and effectiveness. Procedia- Social and Behavioral Sciences, 278 – 287. https://doi.org/10.1016/j.sbspro.2014.03.032.
    15. Xu, Z., & Cheng, X. (2017). The Impact of Financial Intelligence on Commercial Banking from the Perspective of. 3rd International Conference on Economics, Social Science, Arts, Education and Management Engineering (ESSAEME 2017) . 19, pp. 725-729. Essaeme: Atlantis Press. https://doi.org/10.2991/essaeme-17.2017.147.
    16. Abboud, N. A., & Abbas, S. A. (2023). Credit Risk Analysis in Financial Performance for the Period 2010-2020: Gulf Commercial Bank as a Model. Iraqi Journal of Economic Sciences, 352-372.
    17. Abdelraheem, A. (2024). The Effect Of Capital Structure On Financial Performance. Uncertain Supply Chain Management, 1879-1884. https://doi.org/10.5267/j.uscm.2024.2.015.
    18. Akindehinde, A.O., Folajimi, A., & Olutokunbo, A.O. (2022). Cost management and financial sustainability:evaluating its effect on liquidity and solvency of manufacturing companies. Academy of Accounting and Financial Studies Journal, 26(3), 1-16. Retrieved from https://www.abacademies.org/articles/Cost-management-and-financial-sustainability-evaluating-its-effect-on-liquidity-and-solvency-of-manufacturing-companies-1528-2635-26-3-271.pdf.
    19. Al-Rawazeq, A. S., Kazem, H. K., & Al-Amri, A. S. (2020). The Impact of Financial Intelligence Qualifications on Capital Development of Small and Medium Enterprises in Iraq. Al-Rafidain Development Journal, 12-22.
    20. Al-Shammari, A. J. (2022). The Impact of Corporate Financial Performance on the Real Value of Shares within the Framework of the Accounting Evaluation Model: An Applied Study in the Iraq Stock Exchange. Technical Administrative College, 22-32.
    21. Asadi, s. .., & ALmshhdani, , S. (2021). The rationalizing costs of environmental remediation through implementing leed criteria’s for the sustainability of laboratory quality. Academy of Accounting and Financial Studies Journal,, 25 (4S), 1-13. Retrieved from https://www.abacademies.org/articles/the-rationalizing-costs-of-environmental-remediation-through-implementing-leed-criterias-for-the-sustainability-of-laboratory-qual-12366.html.
    22. Asadi, S. (2021). Green Computing and Its Role in Reducing Cost of the Modren Industrial Product. Academy of Accounting and Financial Studies Journal, 25((6)), 1-13. Retrieved from https://www.abacademies.org/articles/Green-computing-and-its-role-Reducing-cost-of-the-Modren-industrial-product-1528-2635-25-6-838.pdf.
    23. Brizat, A. I. (2022). The Impact of Human Resource Expenditures on Financial Performance Indicators in Public Joint Stock Industrial Companies: The Moderating Role of Corporate Governance. journal of Jerash University, 45-55.
    24. Imran, Q. J. (2022). The Impact of Financing Structure and Modern Tools on Financial Performance: An Analytical Study of a Number of American Banks. Tikrit University/College of Administration and Economics, 34-46.
    25. Kinza, A., & Amina, H. (2022). he Role of Modern Financial Analysis in Evaluating a Firm's Financial Performance: A Case Study of the Salt Complex-Al-Wataya. Faculty of Economics, Business, and Management Sciences.
    26. Koopmans, C. , & Niek Mouter. (2020). Cost-benefit analysis. Advances in Transport Policy and Planning, 6, 1-42. https://doi.org/10.1016/bs.atpp.2020.07.005.
    27. Li, Y. (2024). Coping Strategies For Financing Constraints Of Small And Medium-Sized Enterprises (Smes) Under Financial Intelligence Transformation. Advances In Economics, Management And Political Sciences, 84-90. https://doi.org/10.54254/2754-1169/78/20241643.
    28. Matrood, L. (2023). Analysis of human capital and its role in financial performance: a comparative study of a sample of Iraqi private banks. Iraq Journal For Economic Sciences , 57-73.
    29. Miečinskienė, S. A., Jurevičienė, T. K., & Gudelytė, Ž. ,. (2023). The role of financial intelligence quotient and financial literacy for paving a path towards financial well-being. ournal of Business Economics and Management, 901-922. https://doi.org/10.3846/jbem.2023.20648.
    30. Mohd, R. S., & Kamaruddin, B. (2016). Measuring Financial Intelligence Of Malaysian Gen Y: A Preliminary Study. World Review Of Business Research, 157-169.
    31. Mu, P. (2020). Discussion On The Ways To Improve The Financial Intelligence Of Small And Micro Enterprises. In Journal Of Physics: Conference Series (Vol. 1682, No. 1, P. 012074). (p. 12074). USA: Iop Publishing. https://doi.org/10.1088/1742-6596/1682/1/012074.
    32. Muhammad, I. S. (2022, 5 16). Cost-benefit analysis of reuse of treated wastewater In agricultural activities to achieve sustainable development in light of Egypt’s Vision 2030 (case study: New Valley Governorate). Journal of Accounting Thought, 222. Retrieved from https://atasu.journals.ekb.eg/article_244734_c8c19297c43115ac40c8b4a76e950d29.pdf.
    33. Najar, B. (2020). Efficiency and/or Effectiveness in Managing Organizations. Journal of Education and Culture Studies , 4(2), 131-138. https://doi.org/10.22158/jecs.v4n2p131.
    34. Ohelal, I. (2017). Financial Intelligence and Wealth Creation. International Academies Group, 2-28.
    35. Omoregie, O. K. (2019). Corporate Financial Intelligence As A Driver Of Organizational Performance: A Conceptual And Exploratory Review. Arabian Journal Of Business And Management Review, 5-8.
    36. Safi , S. K.,, D. ,. (2024). Impact Of Senior Management’s Financial Intelligence On The Financial Performance Of Banks And Insurance Companies In The Gaza Strip. Discover Sustainability, 70-84. https://doi.org/10.21203/rs.3.rs-3673111/v1.
    37. Tudose, M. B., Rusu, V. D., , & Avasilcai, S. . (2022). Financial Performance Determinants And Interdependencies Between Measurement Indicators. Business Management And Economics Engineering, 119-138. https://doi.org/10.3846/bmee.2022.16732.
    38. Yuchen, L. (2025). Research on the Inner Logic and Practical Path of Empowering Enterprise Financial Intelligence Construction with Digital Economy. International Journal of Social Sciences and Economic Management , 6(1), 179-187. https://doi.org/10.38007/IJSSEM.2025.060115.
    39. Yuniawati, A., & Farman, ,. (2023). Analysis Of Financial Reports To Assess Financial Performance. Jornal lmiah Manajemen, Ekonomi, & Akuntansi (Mea), 889-900. https://doi.org/10.31955/mea.v7i1.2948.
    40. Bulletins and annual reports of the Central Bank (Iraqi, Egyptian, Turkish, Jordanian).

  • Downloads

  • How to Cite

    Al-Tablee , D. I. K. ., & Hassoon, P. D. S. . (2025). Financial Intelligence and Performance Industry: An Analysis of Its Impact on The Productivity of Iraqi Private Banks As A Model. International Journal of Accounting and Economics Studies, 12(6), 230-238. https://doi.org/10.14419/57m1a057