Comprehensive Banking and A Competitive Advantage in Iraqi ‎Commercial Banks: An Applied Analysis ofA Bank Sample ‎‎(2010 – 2024)‎

  • Authors

    • Rusul Abdulrazzaq Ubaid University of Babylon / College of Administration and Economics
    • Dr. Abdulkhleq Dubai Abdulmahdi University of Babylon / College of Administration and Economics
    https://doi.org/10.14419/8vk6za06

    Received date: November 8, 2025

    Accepted date: December 13, 2025

    Published date: December 27, 2025

  • Comprehensive Banking; Competitive Advantage; Digital Transformation; Financial Inclusion; Iraqi Banks; ROA; ROE.

  • Abstract

    This study examines the impact of comprehensive banking adoption on competitive advantage in Iraqi commercial banks through an applied ‎analysis of a sample of fifteen banks over the period (2010–2024). The study employs a mixed-methods approach integrating quantitative ‎techniques—questionnaires, composite indices, correlation analysis, and multiple regression models—with qualitative insights derived from ‎semi-structured interviews with bank managers and financial experts. Secondary data were obtained from official reports issued by the Central Bank of Iraq and the Iraqi Securities Commission.‎

    The findings reveal a strong and statistically significant relationship between comprehensive banking dimensions—digital transformation, ‎service diversification, microfinance, financial literacy, and geographical outreach—and competitive advantage indicators, including ROA, ‎ROE, market share, customer satisfaction, and service innovation. The regression model explains approximately 88% of the variance in ‎competitiveness, with digital transformation and service diversification emerging as the most influential determinants.‎

    The study contributes theoretically by integrating resource-based and dynamic capability perspectives into the analysis of banking modernization in a developing economy. Practically, it proposes policy-oriented recommendations focused on legislative reform, digital financing, ‎regulatory incentives, and human capital development to enhance sustainable competitiveness in the Iraqi banking sector

  • References

    1. Al-Haedari, M. K. (2022). Digital Transformation and Competitive Advantage in the Iraqi Banking Sector. Baghdad: Dar Al-Kutub ‎Al-Iqtisadiya.‎
    2. Al-Obaidi, A. F. (2023). The regulatory framework of comprehensive banking in Iraq: A critical reading. Journal of Financial and ‎Banking Sciences, 15(2), 45–53.‎
    3. Al-Janabi, S. A. (2019). Banking Competition Strategies in Transforming Environments. Erbil: Academic Center for Studies.‎
    4. Al-Hashimi, Fatima Ali. (2020). Revenue Diversification and Its Impact on Sustainability. Journal of Management and Economics, ‎‎12(3), 70–82, p. 77.‎
    5. Shalash, Alaa Hussein. (2022). Comprehensive Banking in Iraq: Application Possibilities and Success Requirements. Journal of ‎Banking Studies, 9(1), 101–122, p. 115.‎
    6. Saleh, H. J. (2023). Service Quality and Service Innovation in Iraqi Banks. Basra: Bayyan Library.‎
    7. Central Bank of Iraq. (2023–2024). Annual Financial Stability Reports. Baghdad.‎

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  • How to Cite

    Ubaid, R. A. ., & Abdulmahdi, D. A. D. . (2025). Comprehensive Banking and A Competitive Advantage in Iraqi ‎Commercial Banks: An Applied Analysis ofA Bank Sample ‎‎(2010 – 2024)‎. International Journal of Accounting and Economics Studies, 12(8), 822-826. https://doi.org/10.14419/8vk6za06