Knowledge Management and Its Role in Enhancing the Effectiveness of Strategic Financial and Accounting Decisions – An Applied Study in an Iraqi Bank

Research Summary:
This research aims to analyze the role of knowledge management in enhancing the effectiveness of financial decisions and strategic accounting, through an applied study based on the analysis of the financial data of an Iraqi bank. It focuses on how institutional knowledge and the available information within the bank are utilized to support financial and accounting decision-making processes, which contribute to improving performance efficiency and achieving the strategic objectives of the institution. The research relies on an analytical approach by studying and interpreting financial data over several years to measure the impact of applying knowledge management concepts—such as documentation, sharing, and knowledge transfer—on improving the quality of decisions related to financial planning, risk management, and accounting. The results showed a positive relationship between the efficiency of knowledge management within the bank and the accuracy of financial decisions made, highlighting the importance of adopting effective knowledge policies in the Iraqi banking environment. The research recommends the need to develop knowledge management systems and directly link them to accounting information systems, to ensure strategic decisions based on accumulated and up-to-date data.