Faculty of Veterinary – University of Kufa Official Site – Faculty of Veterinary
The teaching staff in the health branch, the public health branch in our college (Dr. Ahmed Abdulkadhum Abdulabass, Assistant Professor Dr. Zaid Abdulzahra Jaffar Safar Ali), published a global search in one of the international journals affiliated with one of the reputable Indonesian universities, tagged (The Impact of Responsibility Accounting on Corporate Governance: Employee Perspectives in Selected Private Banks on the Iraq Stock Exchange). Consideration of employees in selected private banks in the Iraq Stock Exchange.
The aim of this study is to identify the role of responsibility accounting in activating corporate governance in some private banks listed on the Iraq Stock Exchange (Ashur Investment Bank, Zain Iraq Islamic Bank, Asia Iraqi Islamic Bank, Sumer Commercial Bank, Nour Iraq Islamic Bank). The (descriptive-analytic) approach was used to analyze the nature of the relationship between the variables of the study, and the questionnaire was used as the main tool for collecting data, as the number of individuals working in the banks studied above reached (768) individuals. Individuals and auditors working in the internal control and audit departments in the banks studied. Appropriate sample size using the equation mentioned by (Steven K. Thompson, 2012:59) and the theoretical results revealed the existence of a knowledge gap, to explain the role of responsibility accounting in activating corporate governance in general, and in some private banks listed on the Iraqi stock market in particular. As for the practical results of the study, it found that there is a significant correlation and a significant influence relationship between (responsibility accounting and its dimensions) and corporate governance). The study reached a number of conclusions that showed the presence of great interest and keenness on the part of employees in some of the private banks studied in paying attention to corporate governance. The study recommends using planning budgets as one of the important ways to evaluate actual performance with planned performance.
