The Role of Financial Accounting in Supporting Investment Decision-Making and Achieving Financial Sustainability: An Applied Study on a Sample of Banks Listed in the Iraq Stock Exchange

This research studied how financial accounting helps banks in Iraq make better investment decisions and stay financially stable. The study focused on five banks listed in the Iraq Stock Exchange and collected data from 209 employees working in accounting, finance, and investment departments. The goal was to see if financial reports and accounting systems are really used in practical decision-making or just treated as routine work. A questionnaire was designed with questions about three main variables: financial accounting (independent), investment decision-making (dependent 1), and financial sustainability (dependent 2). The results showed that financial accounting has a strong and positive effect on both investment decisions and financial sustainability. Employees agreed that accounting information helps with planning, risk assessment, and budget control. Regression analysis proved that accounting explains more than 50% of the changes in the two dependent variables. Diagnostic tests confirmed the models were valid, and the data was reliable and consistent. The study recommends that Iraqi banks improve the quality and use of accounting reports to support better financial choices and long-term planning. It also encourages more staff training and better systems for data sharing and transparency.