Title: The Reflections of financial inclusion for improving the efficiency and quality of financial reporting in the banking sector
Authors: NASHAT MAJEED NASHAT
Volume: 9
Issue: 10
Pages: 160-171
Publication Date: 2025/10/28
Abstract:
: This study addressed the implications of financial inclusion on Financial reporting efficiency in the banking sector, and how customers' use of financial services and the quality of services provided can improve the quality of published financial reports. It also aimed to determine the extent of financial inclusion's ability to disclose them, and its impact on business efficiency in commercial banks, through the contributions of the technological revolution in the field of software used in the banking sector. The study also used the descriptive approach using the case study method, and statistical analysis was used in the study using the SPSS.26 program to test the relationship between the study variables. The study reached the most important conclusions, which is the existence of a strong influence and correlation between the role of financial inclusion in improving the efficiency of financial reporting in banks. Therefore, the study recommended that individuals who receive continuous financial training and education, which reflects the existence of effective efforts to enhance financial awareness, contribute to enhancing financial inclusion, which leads to a positive impact on the efficiency of financial reporting, and helps users in how to use financial products and their knowledge of basic financial concepts.