AL-Qadisiyah Journal For Administrative and Economic sciences

Abstract This research, entitled Evaluating the Monetary Stability Status in Light of Changes in the General Agreement, an Analytical Study in the Iraqi Economy for the Period from 2010 to 2022, deals with the impact of changes in public spending on monetary stability in Iraq during the mentioned years.The research begins by providing a comprehensive definition of monetary stability, explaining its importance in promoting economic growth and achieving balance in financial markets. It then reviews the changes witnessed in fiscal and monetary policies in Iraq, focusing on how they affect monetary stability. It relies on a periodic analysis of economic and financial data, examining the relationship between public spending levels and some key monetary indicators such as inflation, exchange rate, and cash liquidity. It also analyzes how oil prices affect public revenues and how political and economic crises have contributed to shaping public spending policies. In conclusion, the research emphasizes the need for coordination between fiscal and monetary policies to respond to ongoing economic changes, which contributes to enhancing monetary stability and achieving sustainable economic development in Iraq.

Abstract Recently, Iraq has witnessed a shift toward digitizing banking products and adopting digital financial services in its customer interactions. Fintech plays a key and effective role in facilitating financial transactions by developing banking operations and spreading a digital culture. The research reviewed fintech and its role in accessing the Iraqi economy through the banking market, as well as the digital financial services provided to customers and their relationship to customer protection in terms of data and financial transactions. It also examined the financial and banking reality in Iraq by reviewing some indicators. Several conclusions were reached, including that the application of fintech faces numerous obstacles and requires infrastructure and development spending in the field of digital banking financial services. The research's most important recommendations include working to revitalize the banking sector, increasing awareness and digital culture, and covering all regions, including rural areas.

Abstract This research analyzes the impact of money supply on the foreign exchange rate in Iraq during the period from 2004 to 2023. The exchange rate is considered one of the vital economic indicators that reflect the economic condition of the country, as it directly affects foreign trade, inflation, and investment. The study aims to highlight the importance of the relationship between money supply and the exchange rate, pointing out the influential factors that have contributed to significant fluctuations in the money supply and subsequently in the exchange rate. The research employs an analytical methodology that combines quantitative and qualitative data, analyzing economic data related to money supply and exchange rate. The findings indicate a positive relationship that flows from the money supply to the foreign exchange rate, represented by the U.S. dollar against the Iraqi dinar. In light of these findings, the researchers provide a set of recommendations, primarily aimed at guiding policymakers on how to manage the money supply to achieve exchange rate stability and enhance economic
growth.

Abstract The current study aimed to explore the nature of the relationship between ethical behaviors and the quality of banking services. The study's problem was the lack of clarity in the relationship between employees' commitment to ethical behaviors and the extent to which this is reflected in their perception of banking service quality. The study sample consisted of employees of private banks in Najaf (Babylon Bank, Gulf Bank, United Investment Bank, and International Development Bank). A questionnaire was distributed as a study tool to a sample of (120) respondents, randomly selected from the study population of (160). The response rate was (100%). After adopting appropriate statistical tools, the study hypothesis was confirmed, which states that there is a significant correlation between ethical behaviors and the quality of banking services. In light of the results, the study recommended the need to intensify ethical training programs in banks and promote a culture of ethical work among employees as a fundamental approach to improving the level of banking service.

Abstract The past decade has witnessed an accelerated digital transformation and increasing reliance on the internet, leading to profound changes in labor markets and economic activities. In contrast, the informal economy is prevalent in many developing countries, where it has played a vital role in providing employment opportunities and ensuring income security for large segments of the population.
The aim of this study is to clarify the relationship between digitization and informal employment in Iraq, using time series models and cointegration techniques to analyze the impact of internet penetration on informal employment. The importance of this study lies in:
1. Providing a precise statistical analysis of the dynamic relationship between digitization and the informal sector, highlighting the impact of digital transformation on informal employment.
2. Providing policy recommendations to leverage digital transformation to integrate the informal economy into the formal sector.

Abstract This research addressed the state of economic stability in Iraq and the role of combating unemployment in this by presenting the concepts of unemployment and economic stability, as well as some of the indicators affecting it during the period (2003-2022), It was concluded that there are several challenges that stand in the way of reducing or eliminating unemployment, Consequently the study focused on a set of recommendations, including increasing employment and investment opportunities by providing a suitable and appropriate climate for local and foreign investment, while directing investment towards labor-intensive industries that serve the employment and employment process and are capable of absorbing a large portion of the workforce, thus reducing unemployment rates

Abstract This research aims to highlight the role of digital financial inclusion as an effective means of enhancing women's economic empowerment, especially in developing societies. With technological advancements and the proliferation of smartphones and electronic payment services, digital financial services have become a means of facilitating women's access to financial tools such as bank accounts, financing, insurance, and payments, without the need for a physical presence in traditional financial institutions . The importance of the research lies in enabling women to manage their accounts by increasing financial and economic awareness. As a key factor in supporting growth and achieving sustainable development, with a focus is the gender gap in access to financial services. It also discusses the challenges women face in benefiting from digital financial inclusion, such as weak digital literacy, social restrictions, and lack of trust in Financial institutions . The study reviews successful models and experiences in developing countries that have used financial technology to enhance women's economic participation. It concludes that digital financial inclusion can be a powerful tool for empowering women, provided a supportive environment exists that includes awareness, digital infrastructure, and comprehensive policies .

Abstract According to the study, decision-makers in both developed and developing nations are starting to give the digital economy a high priority. Large sums of money have been set aside for it, and strategies have been established. It has also received significant research and funding from international institutions due to its growing role in driving economic growth and improving market competitiveness by reducing transaction costs, improving access to information, and enhancing the characteristics and requirements of domestic and foreign markets. This, in turn, has contributed to the achievement of comprehensive and sustainable development, given the astonishing speed at which the economy is evolving. As a result of the digital transformation, through stimulating innovation, increasing efficiency, and enhancing social inclusion, economic impacts have emerged, including improved growth rates, increased employment, and improved services. Given that Iraq faces numerous and complex challenges, these must be overcome with scientific and practical approaches. This requires creating conditions for reform and evaluation based on logical and scientific foundations. This requires a shift toward a digital economy by developing policies that ensure economic reform. These paths must be corrected within a comprehensive structural vision and across the Iraqi economy as a whole, by promoting sustained and effective economic growth and laying the foundations for the development and economic advancement required at this stage.

Abstract This study aims to identify the most influential factors affecting the efficiency of digital financial services in Iraq within the context of financial inclusion. It employs the Reciprocal LASSO method as a modern statistical tool for variable selection. The analysis is based on annual data from 2010 to 2020, obtained from the Financial Access Survey (FAS) published by the International Monetary Fund. Nine financial inclusion indicators were used as explanatory variables. The model results revealed that variables related to the actual use of digital technologies such as the number of online or mobile banking users, the number of debit cards, and point-of-sale (POS) terminals have the greatest impact on service efficiency. In contrast, traditional infrastructure variables like the number of bank branches showed no significant effect.These findings highlight the importance of focusing on user behavior and the adoption of digital tools rather than relying solely on quantitative expansion of banking infrastructure. The study recommends enhancing digital financial literacy, improving digital infrastructure, and providing a flexible and secure regulatory environment to boost service efficiency and achieve effective financial inclusion.

Abstract This research aims to examine the role of intelligent accounting auditing in enhancing financial fraud prevention by analyzing the relationship between intelligent auditing as an independent variable and financial fraud as a dependent variable. The study is grounded in three main theoretical frameworks: The Fraud Triangle Model, which explains the psychological and organizational motivations behind fraud; Agency Theory, which analyzes the relationship between owners and management within the context of financial oversight; and Governance Theory, which provides a framework for designing effective control mechanisms to reduce the risk of fraud. The study was conducted on a field sample of five Iraqi private companies operating in various sectors: Al-Hadhara Al-Arabiya Company, Baraem Al-Zaytoun Company, Makwar General Contracting Company, Amarsin Engineering Services Ltd., and Al-Sarh Al-Aali Company. Data were collected through a specially designed questionnaire and analyzed using a descriptive-analytical approach.The study found a statistically significant correlation between intelligent accounting auditing and financial fraud prevention. The results showed that the application of artificial intelligence tools and techniques in auditing processes effectively contributes to detecting fraud indicators and analyzing abnormal data patterns, thereby enhancing transparency and reducing opportunities for manipulation and deception. Furthermore, the findings indicated that the lack of adoption of intelligent auditing technologies may contribute to the persistence of loopholes that allow fraud to occur, particularly in low-governance environments.The study offered a set of recommendations, most notably: the necessity of adopting an AI-based intelligent auditing system with predictive analytics, training auditors in modern financial fraud detection tools, and fostering an institutional culture that supports transparency and effective oversight within Iraqi private companies.

Abstract One statistical method for examining data with kink points is kink regression. One artificial intelligence technique, differential evolution, was used to analyze the Gross Domestic Product (GDP) and Consumer budget data for the years 1990–2023. The analysis's outcomes were compared using the Broyden-Fletcher-Goldfarb-Shanot algorithm, which revealed that the data from differential evolution produced superior results.

Abstract Social entrepreneurship can be promoted by providing bank loans to investors after determining financing requirements. This study was conducted at Al-Taif Islamic Bank for the year 2024, and the research sample consisted of data from the period (1993-2023). The study assumed that banking financing requirements as an independent variable affect the dependent variable of social entrepreneurship and enhance its promotion. The study also assumed that banking financing requirements affect the dimensions of social entrepreneurship (number of beneficiaries, bank revenues, and cost per beneficiary). To prove this, simple and multiple regression coefficients were used, and the validity of the research hypotheses was verified. The results showed that banking financing requirements are inversely related to the number of beneficiaries and the volume of revenues, meaning that the bank's need for funds would reduce the number of beneficiaries of its services and also reduce its revenues. They are directly related to the cost of each beneficiary, so the more the bank needs funds, the higher the cost to beneficiaries of bank services. The results also showed that banking financing requirements affect social entrepreneurship and its dimensions (number of beneficiaries, bank revenues, cost per beneficiary). The study provided a set of targeted recommendations, including that financing plays a major role in the success of social projects.

Abstract This research aims to examine the impact of the external auditor's industry specialization on investor decisions. The study was applied to three private commercial banks listed on the Iraqi Stock Exchange during the period from 2020 to 2022. The variables were quantitatively measured based on the annual financial reports of a sample of Iraqi banks listed on the Iraqi Stock Exchange. The weighted market share measure was used, which is calculated by multiplying the market share ratio by the portfolio share ratio to assess the level of industry specialization of the auditing companies that audited the selected banks in the sample. As for investors' decisions, they were measured based on the trading value of the stocks of each company during the year, as investor economic decisions are reflected in their buying, selling, or holding of stocks, which in turn impacts the traded stock value, one of the key findings of the study is that the external auditor's industry specialization plays an important role in supporting investors' decisions. Industry specialization helps maintain trust in the credibility and integrity of financial reports, thanks to the auditor's knowledge and professional competence, which enhances the auditor's ability to detect illegal activities in financial statements. This creates a level of trust among stakeholders, positively impacting their investment decisions and ensuring that their investments are made in a sound manner. The statistical analysis results showed that there is a significant effect of the external auditor's industry specialization on investors' decisions.

Abstract The current research aims to demonstrate the measures taken by economic units to measure their environmental activities and the extent of their compliance with sustainable development requirements. It also aims to identify the methods and procedures they follow to develop appropriate measurement methods, mechanisms for accounting disclosure of these activities, and the impact of measurement and disclosure on the added value of the economic unit. The research also presents a proposed model that can assist units in measuring and disclosing these indicators in accordance with sustainable development requirements.The researchers identified the global environmental sustainable development indicators developed by the United Nations and identified measurement mechanisms by studying and analyzing the financial statements and published reports of the units in the research sample. They also analyzed the costs and benefits of responding to these indicators for each unit's activities, with the aim of presenting a proposed model that can assist them in providing information tailored to the needs of information users. The research reached a set of conclusions, including the need for units to measure the costs and benefits of their various activities on the environment, and to disclose the methods used to measure each of the environmentally related sustainable development indicators in financial reports, attached reports, and notes. The proposed model also helps units make these indicators quantifiable by determining the cost required to respond to these indicators and the expected benefits. These disclosure and measurement methods play a significant role in adding economic value to the unit through the important information they provide, which helps information users make appropriate decisions.

Abstract Banking merger is one of the outcomes of globalization, and it is one of the new global banking variables whose influence increased, especially during the second half of the nineties, with the increasing trend towards the globalization of banks as part of the system of economic globalization. It has become a global phenomenon at the present time, due to reasons of global competition, and in light of changes In light of globalization, the success of banking operations depends directly on its success in managing banking risks and choosing a business strategy that reduces threats and challenges, whether internal or external, as crisis management means how to deal with and overcome them with various scientific tools, as well as avoiding their negatives. Benefiting from it in the future, given that the crisis is not the result of itself, and the researcher sought through the foregoing to show the importance of managing banking crises in the Iraqi economy by tracking that in some Iraqi commercial banks.

Abstract This research has goaled primarily to focus on the role and importance of the tax revenues as one of the most important terms in the economy, which is affected by financial sustainability indicators, particularly (investment spending and economic growth). The financial sustainability indicators effect on the tax revenues, whether by increasing or decreasing them. The investment spending varies from one country to another and from one economy to another, depending on the size of spending and the state's ability to direct that spending to create productive capacities that contribute to expanding the tax base. This is in addition to the important role played by economic growth as a catalyst for expanding the tax base. Therefore, the research methodology relies on the use of the inductive approach to analyze general and theoretical aspects, as well as the deductive approach to analyze statistics and data, using the quantitative measurement method to analyze and measure the impact of investment spending and economic growth on tax revenues in Iraq for the period (2004-2023). The study issue lies in determining in presence or for lack of a statistically significant, positive or negative, impact stemming from financial sustainability indicators, represented by (investment spending and economic welfare ). Tax Revenues in our country .The research has found a statistically significant positive effect of financial sustainability indicators (investment spending and economic growth) on tax revenues in Iraq for the period (2004-2023) in the short term. The study also found a significant negative effect in the long term. Consequently, the study recommends developing the tourism sector, providing support to manufacturing industries, digitizing the tax system, and improving collection mechanisms to increase tax revenues and prevent tax evasion.

Abstract The current study addressed one of the most important issues facing organizations with chameleon or changing leadership behavior, which is the lack of full benefit from the applications of artificial intelligence techniques. The main research problem was to understand the impact of applying artificial intelligence techniques in the management of organizations with chameleon leadership, and the extent of the contribution of artificial intelligence applications in diagnosing and addressing administrative and technical obstacles in strategies and leadership with the aim of achieving high performance. In this context, the main objective of the study was to build a conceptual framework for the application of artificial intelligence techniques in chameleon leadership behaviors, specifically in the organizations of the research sample. To achieve the objectives of the study, the researcher followed the descriptive method with the analytical approach that suits the nature of the problem. An exploratory study was also conducted on the research sample using a questionnaire as a tool for data collection. The study concluded with the development of a reliable scale for the application of artificial intelligence techniques in organizations with chameleon leadership. Artificial intelligence techniques consist of two dimensions: (expert systems, and neural networks), while chameleon leadership consists of two dimensions represented in (external control, and relativistic beliefs).

Abstract Extracted:-This research aims to study the impact of internal audit quality on operational performance indicators and its reflection on the value of the economic entity, and the research population and sample included eight commercial banks for the period (2019-2023), and the quality of internal audit was measured through a check form to show the extent of the application of international standards in the work of these banks, while the operational performance indicators were measured through the two indicators of return on assets and return on equity, and the measurement of the value of the economic entity was measured by Topin s Q.The researcher reached a set of conclusions and recommendations, the most important of which is that there is a statistically significant impact and relationship between the quality of internal audit and operational performance indicators, between operational performance indicators and the value of the economic entity, and between the quality of internal audit and the value of the economic entity through the mediating role of operational performance indicators. It included paying attention to the quality of internal auditing, obliging the banking economic entitys listed on the Iraqi Stock Exchange to apply the international standards issued by the Institute of Internal Auditors (AII), and the banks' interest in methods and strategies that lead to improving their operational performance, and paying attention to the value of the economic entity, which is considered the measure for investors and shareholders to invest their money in these economic entitys

Abstract This study aims to examine the relationship between dividend distributions and stock prices, focusing on selected financial indicators from the study sample, including earnings per share and the market-to-growth ratio, and their impact on the stock prices of Bank of Baghdad. The results reveal a positive relationship between retained earnings and per-share dividends, and an inverse relationship between per-share dividends and the number of outstanding shares. The study recommends improving trading, clearing, and settlement systems through electronic trading platforms to enhance efficiency, speed, transparency, and security in financial transactions. Furthermore, implementing remote trading services would enable brokerage firms to execute transactions from their offices without requiring on-site representatives. This research explores the connection between dividend distributions and the increase in stock market value, emphasizing the role of dividends in enhancing the economic unit value through the analysis of data and practical applications in various operational environments.

Abstract The Paper aims to measure the impact of financial inclusion on a specific level of financial stakeholders in Iraq, identifying a mechanism for determining individuals' access to financial services in a fair and transparent manner in general, and the cost of both, leading to financial well-being, and all of them, To achieve the research objective, annual data for the Iraqi banking sector for the period (2017-2024) were used, The research problem was formulated, which refers to the following question: Do financial inclusion indicators affect the level of financial well-being?, To test the research hypothesis, the effect of the independent variable (financial inclusion) was measured, represented by its indicators (the spread of ATMs, bank accounts, banking density, banking penetration, total deposit volume, and total loan volume) on the dependent variable (financial well-being) through the gross domestic product, The research reached a set of results, the most important of which is (the existence of a statistically significant influence relationship between the financial inclusion indicators (X1, X2, X3, X5, X6) at a significance level of (0.05), As for the independent variable indicator (Y4), the results showed that there was no statistically significant relationship with the dependent variable indicator (gross domestic product) at a significance level of (0.05), The current study recommends the need to attract individuals suffering from financial exclusion by focusing on banking education and increasing banking awareness, as well as increasing the number of loans and accepting deposits by reducing interest rates and facilitating loan granting procedures, with the aim of increasing demand for banking services to achieve a high level of financial well-being.

Abstract analyze and measure impact of financial inclusion in enhancing the profits in Iraq for the duration (2010-2021) by demonstrating the contribution of financial inclusion to enhancing the profits of the banking banking , increasing bank deposits. Financial inclusion helps achieve financial stability for the banking sector by increasing the banking sector's ability to expand its investments, by following different methods to attract customers, which lead to an more in deposits , thus an increase in bank profits. The profits achieved by banks reflect the, extent of the bank's, ability to invest its funds in various investments to generate profits. used the descriptive , analytical approach, and used modern standard models (ARDL), and this was done (quarterly) data , for the period (2010-2021), using , statistical program (Eveiws 13). The research reached a set of conclusions, the more important of which, was that there is a direct relationship with a significant impact between financial inclusion and the profits of . The study also recommended the necessity of the banking sector to increase the number of bank branches and points of sale. And ATMs and ensuring their spread in various areas, especially remote ones, to attract more customers and thus increase the profits of the banking sector.

Abstract The study tackled one of the most crucial issues that needs to be brought to light repeatedly in order to be given the respect it merits and accepted as a significant source of funding for the state's overall budget. In addition to giving the reader a broad cognitive framework for taxes, the research included the theoretical framework of taxes, including its definitions, concepts, purposes, characteristics, and rules. It also described the many forms of taxes, including indirect and direct taxes. Since customs taxes are the most important kind of indirect tax that contributes significantly to the general budget, the study also looked at them practically. To address the real demand for this kind of funding, accomplish sustainable development objectives, and lessen dependency on oil for overall income, these levies can be created and increased. The study came to a number of conclusions, one of which was that taxpayers should be made more aware of the need to pay taxes and that tax evaders should face consequences. Along with striving to improve the openness of tax procedures and hold those in charge of customs tax administration accountable, it also suggested boosting government revenues by improving tax efficiency and promoting tax compliance.

Abstract Financial technology (FinTech) in Iraq is experiencing rapid growth, driven by the digital transformation and the increasing demand for modern banking services. These technologies contribute to financial inclusion by expanding access to e-banking, mobile payment, and digital wallets, thus reducing reliance on cash and enhancing transparency. Opportunities lie in the large, young population, the widespread use of smartphones, and the central bank's encouragement of digitalization. Challenges include weak technological infrastructure, limited financial literacy, low public trust in financial institutions, and security and regulatory issues. Addressing these obstacles will enable Iraq to harness the potential of FinTech to achieve inclusive economic growth.

Abstract This research aims to explore the impact of financial inclusion on banking stability in Iraq from 2010 to 2023, relying on modern statistical methods for data analysis. The study highlights the importance of financial inclusion as a key factor in enhancing the stability of the banking system, as it provides access to financial services for a wide range of the community, thus expanding the customer base and reducing financial risks. A variety of modern measurement methods were used to test the relationship between indicators of financial inclusion, represented by the access to financial services index, and the rate of non-performing loans as an indicator of banking stability. Descriptive and quantitative analyses were conducted, revealing a strong positive relationship between increased levels of financial inclusion and improved banking stability. The research concludes that enhancing financial inclusion can contribute to building a more stable and resilient banking system, supporting sustainable economic growth. It also offers recommendations for policymakers in the financial sector, urging the development of policies that promote financial inclusion and strengthen the stability of the banking system in Iraq.

Abstract Study Summary: The research aimed to study and analyze the relationship between the internal audit profession and the quality of information in preparing financial reports, through knowing and increasing transparency and reliability in preparing financial reports by relying on them by stakeholders in various economic decisions. The research relied on collecting data from books, references, foreign and Arab studies, laws and legislation according to a questionnaire as a source for research according to procedures followed in scientific research. The research came out with the most important results, which is that the auditing profession has a major role in increasing reliability and credibility in proving accounting information and reducing errors, which improves the quality of financial reports and the possibility of relying on them in making future decisions. In addition, the auditing profession has a role in improving the preparation of financial reports by examining accounts, with the presence of factors that contribute to raising the level of financial reports through the use of experienced employees, in addition to the systems in place in planning, implementation and supervision. The research also recommended the necessity of auditors realizing the importance of auditing as a result of the information it can provide in improving the quality of financial reports, and ensuring the efficiency and effectiveness of the credibility of the control system, with the necessity for economic units to disclose the accounting policies that are being Following it, which affects the credibility of financial reports, as well as supporting the auditing profession in institutions in evaluating their performance by providing the necessary data for auditing, to obtain reliable financial information Auditing , Financial reports .Key words.

Abstract Study Summary:This study aims to understand the role played by financial technology in enhancing the quality of sustainable banking operations, by analyzing the impact of modern financial technologies on the efficiency and sustainability of banking operations at the Central Bank of Iraq. The importance of the study arises from the growing need to employ financial technology to achieve banking sustainability and improve the quality of financial operations, thereby contributing to the development of the Iraqi banking sector and making it more compliant with international standards. (152) questionnaires were returned, with a return rate of (85.88%). The data was analyzed using appropriate statistical methods to test the relationship between financial technology and the quality of sustainable banking operations. The most important conclusions are that the results demonstrate that financial technology significantly contributes to improving the efficiency of banking operations and reducing operating costs, thereby improving sustainability in the banking sector. The Central Bank of Iraq also plays a vital role in fostering technological innovation by adopting policies that support digital transformation and improve financial inclusion. The most important recommendations include the need to develop banks' digital infrastructure to ensure the effectiveness and efficient application of financial technology, and to strengthen banking legislation and policies that support digital transformation, with a focus on financial and environmental sustainability.

Abstract The research aims at determining the fiscal policy to promote the country's economic growth and stability. In order to reach this goal, it is required to rely on the deductive approach of indications of tax revenues data and performance indicators of Iraq's fiscal policy for the duration (2022-2003), The research found that there were limitations to the functioning of fiscal policy in achieving Iraq's economic objectives, requiring fiscal policymakers to override all those determinations by reviewing performance indicators and drafting a tax law that delineates the entire tax system.

Abstract Iraq suffers from a low percentage of tax contributions to public revenues , as the tax system still relies on traditional methods in determining taxpayers’ tax bases and collection methods, in addition to to The major problems that it suffers from, which lead to the loss of a large part of these revenues , and the problem on which the research was based is, To what extent does the digital government contribute to increasing tax revenue collection ? The aim is to demonstrate the role of the digital government in improving the tax revenue collection process in the UAE and the possibility of applying its experience in Iraq to achieve a high level of tax collection. The study concluded that the UAE has succeeded in achieving a complete digital transformation in the field of digital government , and concluded with a set of recommendations, the most important of which is the necessity of adopting a digital identity system in Iraq to reduce the phenomenon of tax evasion

Abstract The research aims to highlight the impact of electronic payment methods on financial inclusion, especially through an applied analysis based on real data from the Iraqi banking sector using the ARDL model, which allows us to study the relationship between economic variables in the short and long term. The research concluded that there is a joint integration relationship, and the presence of a long-term direct equilibrium relationship that moves from all independent variables (number of ATMs, number of cards, points of sale) towards the dependent variable (the aggregate index of financial inclusion) for Iraqi banks.