2025, Vol. 8, Issue 1

author(s)
Ali Fouad Taha

abstract
The objective of this study is to investigate the perception of employees in the Iraqi commercial banks concerning the impact of blockchain on operational cost, accuracy of banking operations, and transparency. The research utilized a descriptive analytical ‘cross sectional’ approach and the data was collected using the tested questionnaires on (200) employees. The descriptive statistics and Pearson correlation analysis, and a multiple linear regression were employed to analyze the data. We found that employees' perceptions of blockchain positively and significantly correlated with the three factors, where the transparency had the strongest correlation, followed by costs, and then accuracy. Result of regression also showed due to these perceived effects on DRVS and OP, it claimed that the BB adoption could contribute to the better performance of Iraq banks in both financial and operation sides. The research suggests raising professional awareness of blockchain, experimental research on its applications and development of a legal and regulatory system to promote its application in the Iraqi banking industry.