The Impact of Re-engineering Banking Accounting Operations on Achieving Financial Balance: An applied study of a sample of employees in Rafidain Bank AL-Diwaniyah Governorate

Authors

  • Diana Neamah Abdulrazzaq Al-Khazraji Al-Furat Al-Awsat Technical University (ATU), Technical Institue of Dewaniya, Iraq
  • Ali Samer Yousif Al-Bhate Al-Furat Al-Awsat Technical University (ATU), Technical Institue of Dewaniya, Iraq
  • Jinan Abed Khaji University of Kerbala, College of Administration and Economics, Department of Accounting

DOI:

https://doi.org/10.31150/ajebm.v8i8.3934

Keywords:

Re-Engineering Banking Accounting Operations, Financial Balance, Rafidain Bank

Abstract

The current research aims to measure the impact of the re-engineering of banking accounting processes, which include (human requirements, organisational requirements, and technological requirements), on achieving financial balance represented by (financial solvency, financial flexibility, profitability, and financial liquidity) among a sample of employees at the Rafidain Bank. To examine, analyse, and diagnose the issues faced by Rafidain Bank, the research problem was formulated as a question stating (what is the impact of re-engineering banking accounting processes on achieving financial balance?). In light of the nature of the problem, the aim, and the significance of the research, an analytical descriptive approach was used to construct and analyse the variables, relying on a questionnaire tool to collect the necessary data to measure the level of the variables. , thus 100 questionnaires were distributed and 87 were returned, of which 4 were damaged, meaning that the number of valid questionnaires for analysis is 83, resulting in a response rate of 83%. For analysis of the results, the research relied on two packages, namely (SPSS & AMOS), to extract the required results. The research yielded several important findings, chief among them the existence of a correlation and impact of re-engineering bank accounting processes on achieving financial balance. This implies that Rafidain Bank focuses on supporting its internal and external requirements to ensure achieving a distinction in the necessary skills and capabilities to achieve financial balance, and subsequently building the infrastructure of banks by investing in available opportunities and addressing threats and weaknesses.

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Published

2025-08-20

How to Cite

Al-Khazraji, D. N. A., Al-Bhate, A. S. Y., & Khaji, J. A. (2025). The Impact of Re-engineering Banking Accounting Operations on Achieving Financial Balance: An applied study of a sample of employees in Rafidain Bank AL-Diwaniyah Governorate. American Journal of Economics and Business Management, 8(8), 4082–4095. https://doi.org/10.31150/ajebm.v8i8.3934

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