Assessing the Influence of Computerized Accounting on Financial Performance in the Commercial Banks in Erbil City

Khowanas Saeed Qader; Sardar Jalal Braim

Article Details

Assessing the Influence of Computerized Accounting on Financial Performance in the Commercial Banks in Erbil City

Authors:

Khowanas Saeed Qader | Sardar Jalal Braim

Publisher:

International University of Erbil

Journal:

Academic Journal of International University of Erbil Vol.3 Issue 3, pp.179-187

Document Type:

Article

Publication Date:

8/2026

Document Language:

English

Document ID (Org No.):

2001930358

pISSN:

3080-7174

Abstract:

 The study's main objective was to assess the influence of Computerized Accounting on the financial performance of commercial banks operating in Kurdistan Region. To answer the research inquiries, four single regression analysis models were estimated using 74 questionnaire responses collected from employees at various levels within the accounting department and other general staff at Commercial banks (FIB, KIB, TBI, NBI). The findings of this study, supported by previous literature, highlight the critical role that Computerized Accounting plays in enhancing financial performance in commercial banks. The significant positive impact on ROA, ROE, NIM, and financial stability underscores the transformative potential of Computerized Accounting in improving efficiency, profitability, and risk management. Thus, according to the findings Commercial Bnks should invest in modern accounting systems and train their staff to use these technologies effectively. This will enable better management of assets and equity, leading to improved profitability. Additionally, banks should focus on technologies that enhance risk management and compliance capabilities. Implementing Computerized Accounting that offers real-time monitoring of financial health and predictive analytics can help institutions proactively manage risks and stabilize operations. Bank managers should integrate Computerized Accounting that offers data-driven insights into interest rate management to dynamically adjust interest rates in response to market conditions and improve their competitiveness in the banking sector. Understanding the link between technology adoption and financial stability offers valuable insights for regulators seeking to improve the banking sector's resilience. Policymakers may consider incentivizing technology adoption among commercial banks, either through subsidies or favorable policies.

Article Details

Assessing the Influence of Computerized Accounting on Financial Performance in the Commercial Banks in Erbil City

Authors: Khowanas Saeed Qader | Sardar Jalal Braim

Publisher: International University of Erbil

Journal: Academic Journal of International University of Erbil Vol.3 Issue 3, pp.179-187

Document Type: Article

Publication Date: 8/2026

Document Language: English

Document ID (Org No.): 2001930358

pISSN: 3080-7174

Issues

Authors:

Khowanas Saeed Qader | Sardar Jalal Braim

Publisher:

International University of Erbil

Journal:

Academic Journal of International University of Erbil Vol.3 Issue 3, pp.179-187

Document Type:

Article

Publication Date:

8/2026

Document Language:

English

Document ID (Org No.):

2001930358

pISSN:

3080-7174