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The technological capabilities of a corporation are a crucial factor in attaining success and obtaining a high level of excellence. The utilization and integration of these technologies can yield significant benefits across all facets of organizational functioning, encompassing accounting procedures. This can be achieved through the optimization of financial reporting, resulting in improved outputs and heightened quality. Therefore, the primary objective of this study is to provide a comprehensive understanding of the impact of technological capabilities on enhancing the dependability of financial data. The research challenge revolves around the imperative to improve the dependability of financial data at Zain Company and enhance it via the incorporation of sophisticated technological capabilities. Hence, the primary objective of this study is to examine the impact of technological capabilities, specifically information technology infrastructure, technology training, and relationship capacity, on enhancing the dependability of financial data. The dependent variables in focus include perfection, caution, neutrality, information quality, and honest representation. The context of this investigation is the Zain Iraq Telecommunications Company.

The researchers operationalized the research purpose by developing a theoretical model that encompasses research variables, dimensions, and hypotheses, employing the analytical approach within Zain Iraq Telecommunications Company. Multiple hypotheses were created and subsequently evaluated through the utilization of suitable statistical techniques and the Statistical Package for the Social Sciences (SPSS). The study's target group was comprised of personnel working at Zain Iraq Telecommunications Company. A sample size of (112) participants was selected for the research. The study yielded multiple findings, one of which was a notable positive association between the overall technological capacities and the overall dependability of financial data for Zain, as evidenced by its variables.

The researcher's recommendations, as informed by the research findings, suggest that Zain's administrators should prioritize and enhance their technology capabilities. The enhancement of internal financial transactions within the organization can be attained by focusing on the development of people capabilities, infrastructure, and relationships, and effectively integrating their utilization.


Technological capabilities Financial data reliability

Article Details

How to Cite
Mohamed, S. A. (2023). The Impact of Technological Capabilities on the Enhancement of Financial Data Reliability: An Analytical Investigation of Zain Iraq Telecommunications Company. Central Asian Journal of Innovations on Tourism Management and Finance, 4(11), 13-32. Retrieved from


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