Police variables and their impact on the banking performance by

Abstract

A large number of studies that have addressed the police theory in the areas of accounting changes, but this study focused on a number of conditional variables so that its impact was found on the banking performance in one of the banks listed on the Iraq Stock Exchange, where the research deals with three variants of the police theory and indicate their impact on variables banking performance and the research aims to determine the effect of the conditional variables which are strategic, organizational structure and size of the financial banking performance, it has reached a researcher to a number of findings and recommendations and the most important of which represent a conditional theoretical tool to clarify the statement and understand the interrelationships between subsystems and organizational units, consisting of the organization they contribute to linking internal and external variables and the statement of its impact oncompany objectives, the integration of financial performance measures of financial and non contribute to reaching a comprehensive assessment of the financial performance of the economic unit by connecting based on the consolidated financial economic unit non-financial indicators, represented by the pillars of the internal and external environment and financial reporting indicators, and must reliance on policing theory to organize the company's business variables, the variables enhances the success and raise the company's value by connecting internal variables State Department and the linkage between the variables to achieve the goals of the company and enhances the financial performance has.A company that focuses on the financial and non-financial performance measures in order to assist them in making their decisions whenever adopted these standards on its decision was more efficient and effective, and more impact and be more positive because it adopted the correct standards