Vol: 16, Issue: 2 2026

Page: 84-106

The Impact of Digital Transformation of Information Systems on the Financial Profitability of Institutions

Areej Ali Hussein Al-Rasheed, Anas Khaleel Mahdi, Sabir Hamad Mahmood

Received Date: 2026-04-03

Accepted Date: 2026-04-28

Published Date: 2026-05-11

http://doi.org/10.37648/ijtbm.v16i02.007

The purpose of the study is to highlight the effects of the digital transformation of information on a purposive sample of private banks listed on the Iraq Stock Exchange (ISX) in the period (2023-2025). The research problem is to evaluate the feasibility of large scale technological investments with tangible financial returns in the banking industry. The study uses descriptive and quantitative analytical methods to analyze the relationship between digital transformation and financial performance indicators, aiming to meet its goals. Digital transformation of information systems is the independent variable, while the dependent variables of the study are financial indicators of profitability: net profit and Return on Assets (ROA).

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