5 February، 2026
The Department of Finance and Banking Sciences – College of Administration and Economics at the University of Mosul discusses a Master’s thesis on operational efficiency and banking sector performance The University of Mosul – College of Administration and Economics

The department of Finance and Banking Sciences witnessed, on Thursday, 5 February 2026, the defense of a Master’s thesis entitled:
“The Impact of Operational Efficiency on Banking Sector Performance – A Study of a Sample of Arab Countries,”
presented by the student Faten Suleiman Ahmed Al-Zaidan, in Discussion Hall No. (1).
The study aimed to analyze the impact of operational efficiency and its financial indicators on improving the financial performance of Arab banking sectors, and to clarify the role of financial management in the optimal utilization of these indicators and alignment with best-practice standards. The study also presented a set of recommendations intended to enhance operational management and improve financial performance.
The study reached several conclusions, most notably:
The Kuwaiti banking sector outperformed others in both operational efficiency and financial performance.
The Jordanian banking sector demonstrated a moderate level of operational efficiency and financial performance.
The Iraqi banking sector recorded the lowest levels of operational efficiency and financial performance within the study sample.
The examination committee consisted of:
Professor Dr. Bashar Ahmed Al-Iraqi
College of Administration and Economics – University of Mosul / Chair
Assistant Professor Dr. Saja Fathi Mohammed College of Administration and Economics – University of Mosul / Member
Assistant Professor Dr. Bassam Ahmed Abdullah College of Administration and Economics – University of Duhok / Member
Assistant Professor Dr. Zahraa Ahmed Mohammed College of Administration and Economics – University of Mosul / Member and Supervisor.





