ROLE OF CYBER SECURITY ABOUT IMPROVING OF DECISIONS OF STRATEGIC FINANCIAL: AN EXPLORATORY STUDY OF UNIVERSITIES OF IRAQ

Rahman Zghair Hussein (Misan University)
Mohammed Safaa Salman (Misan University)

Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP)
Vol. 6 No. 7 (2026)

The main objective of this study is to examine the impact of the technical, organizational and human elements of cyber security on the capacity of financial management in Iraqi universities to make sound and reliable financial decisions. Digital systems use in financial and administrative methods, particularly. The two researchers found that the Iraqi universities have experienced an unprecedented growth. Therefore, this research aims to concentrate the growing concern of university management in information security, particularly in the current international and local environment of growing cyberattacks and data manipulation, which can have a negative effect on the credibility and clarity of financial statements and on the sustainability of investment plans. The two researchers also shared with the relevant parties and compared among the universities the differences related to digital infrastructure and the availability of qualified staff. The disparities directly affect the robustness or susceptibility of cybersecurity frameworks and information security strategies. The research method was descriptive-analytical, and the most important tools used in it were the questionnaire which included 120 forms distributed to a sample of students consisting of administrative and financial employees, faculty members from different public and private Iraqi universities. The aim was to gather field data that would add to obtaining accurate scientific outcomes. The statistical analysis showed that the reliability coefficient obtained for all the research variables was 0.767 and the validity coefficient was 0.876. These values signal a strong degree of internal consistency and verify the suitability of the study variables for next statistical analyses. Furthermore, the results showed that all the main research variables had a significant and strong correlation (0.05), and all were important. Data were also analyzed using a number of appropriate statistical methods and tested with the hypotheses of the study.