Cover
Volume 7, Special Issue 4 (2026)

Published: August 25, 2026

Pages: 140-150

Research Article

The Impact of Digital Finance on the Effectiveness and Efficiency of Intellectual Capital in Service Institutions: An Applied Study at Imam Al-Kadhum University College of Islamic Sciences

Nabil F. Hamdan 1 Mohammed T. Mohammed 1 Ziyad N. Abd 1
1Department of Business Administration, Imam Al-Kadhim College, Baghdad, Iraq
History
  • Received: June 13, 2026
  • Available Online: August 25, 2026
DOI

https://doi.org/10.56967/ejfb2026925

Abstract

This research aimed to identify the relationship between digital transformation, with its dimensions of technological infrastructure, legislation, policies, digital skills, and availability of necessary funding, and intellectual capital, with its dimensions of human capital, organizational capital, and relational capital. The study employed a deductive correlational approach. It also aimed to reveal the importance of intellectual capital and its essential components that contribute to developing and enhancing financial performance. The study population consisted of employees of Imam Al-Kadhim College (peace be upon him). The researchers designed a questionnaire comprising 22 items for each of the research variables, with 11 items for each variable. Data was collected from a sample of 30 employees of Imam Al-Kadhim College (peace be upon him). Based on this data, the data was analyzed and the hypothesis tested using statistical tools. The researchers distributed 30 questionnaires to the research sample in the Accounting Department, as it is the main department in the college, encompassing multiple specializations in management and economics. The researchers used several statistical methods to achieve the research objectives, including Pearson correlation coefficient analysis and simple regression analysis, to prove the research hypotheses through data analysis. The researchers reached several conclusions, most notably that while intellectual capital is important for the research sample, its presence in the financial statements and reports of the college under study was limited, as it still uses traditional methods and focuses primarily on material and financial matters.

Keywords

References

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