Abstract
The purpose of the research is to examine how the issue of applying Artificial Intelligence (AI) and Blockchain (BC) technologies could be exploited to improve the quality and transparency of financial decisions in the banking sector in Iraq. Descriptive-analytical approach was adopted and data were gathered using a questionnaire and by conducting face-to-face interview (250) with managers, departmental heads and accountants of (15) Iraqi banks listed in the Iraq Stock Exchange. All data were represented by means of the SPSS V.22 and validity and reliability were verified with the help of the regression test and the alpha coefficient of Cronbach. The findings indicated that embedding (AI) technologies in (BC) technology is feasible so that it can be utilized to make accounting information systems more efficient, with high traceability, precision of financial forecasts, and low levels of fraud that are used to make more efficient and transparent financial decisions. To provide the Iraqi banks with a sustainable competitive advantage, we suggest that they embrace the digital transformation practices and base their technological infrastructure on the latest (AI) and (BC) technologies.
Keywords
Artificial intelligence (AI), Blockchain (BC), Financial decisions and Iraqi banking sector
Recommended Citation
Habish, Haibat Hassan; Jabr, Abduljabbar Alwan; and Mohammed, Ali Saad
(2026)
"The Integration of Artificial Intelligence and Blockchain Technologies and its Impact on Enhancing Financial Decisions in Banking Institutions,"
Muthanna Journal of Administrative and Economics Sciences: Vol. 16
:
Iss.
2
, Article 21.
Available at:
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