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Using two questionnaire instruments—100 for banks and 1,000 for customers—and statistical analysis with SPSS V.24, the study tests alignment between strategic orientations. Results show a clear mismatch: Iraqi banks emphasize cost strategy, while customers prefer differentiation strategy. The findings support assessing strategic success and strengthening customer loyalty.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/the-effect-of-customer-profitability-on-strategic-cost-choices-for-iraqi-banking-institutions/201351/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/the-effect-of-customer-profitability-on-strategic-cost-choices-for-iraqi-banking-institutions/201351.png","ImageObject",300,407,{"name":92,"@type":93},"Cipher","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-09-04",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",15,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the main purpose of the study?","Question",{"text":113,"@type":114},"The study aims to determine the degree of compatibility between the strategies used by Iraqi private banks and customer trends.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How were the data and questionnaires collected?",{"text":118,"@type":114},"Two questionnaire types were used: 100 forms distributed to banks and 1,000 forms distributed to customers, followed by statistical analysis using SPSS V.24.",{"name":120,"@type":111,"acceptedAnswer":121},"What do the findings reveal about bank strategy and customer preferences?",{"text":122,"@type":114},"Statistical results show a clear difference: Iraqi banks focusing on cost strategy contrast with customers who prefer differentiation strategy.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},201351,1788532048,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":4},687208528416,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","THE EFFECT OF CUSTOMER PROFITABILITY ON STRATEGIC COST CHOICES FOR  \nIRAQI BANKING INSTITUTIONS  \nMohanad Mohamed AlMudhafarA, Mohanad Hadi AlHawaziB   \n\n| ARTICLE INFO\u003Cbr>Article history:\u003Cbr>Received 26 September 2022  Accepted 01 December 2022 \u003Cbr>Keywords:\u003Cbr>Strategic Cost;\u003Cbr>Customer Profitability;\u003Cbr>Customer Relationship.\u003Cbr>| \u003Cbr>ABSTRACT\u003Cbr>Purpose: the aim of this research is to find out the extent of compatibility between the strategy adopted by the Iraqi private banks and the trends ofthe customers of these banks.\u003Cbr>Theoretical Framework: Although the study was conducted in the Iraqi economic environment, its applications can be implemented in different environments, whether at the level of different countries or different sectors.\u003Cbr>Design/Methodology/Approach: The data was collected through the establishment of two types of questionnaire, the first type is for banks, as 100 forms were distributed, and the second type is specific to the customers of those banks, as 1000 forms were distributed. And to conduct the necessary analysis, the researchers used the statistical analysis program SPSS V.24 .\u003Cbr>Findings: Through the statistical analysis of the questionnaire, it was found that thereis a clear difference between the strategic orientations ofthe Iraqi banks that focus on the cost strategy on the one hand, and the orientations ofthe customers of those banks who prefer the differentiation strategy.\u003Cbr>Research, Practical & Social implications: More future studies can be conducted to determine the extent of compatibility between the strategic directions of companies indifferent sectors with the orientations ofthe customers of those companies.\u003Cbr>Implications/Originality/Value: The study provides a good way to identify the success of the company's strategy in achieving the desires of customers, and thus achieve a higher level of loyalty of these customers towards the company.\u003Cbr>\u003Cbr>Doi: [https://doi.org/10.26668/businessreview/2022.v7i5.733](https://doi.org/10.26668/businessreview/2022.v7i5.733) |\n| --- | --- |\n\nA PhD in Accounting with a focus on Cost and Management Accounting, from University of Basrah, BasrahIRAQ. He is a lecturer at the Faculty of Economics and Administration. Department of Accounting.  \nE-mail: muhaned_ma@yahoo.com Orcid: [https://orcid.org/0000-0002-0452-4560](https://orcid.org/0000-0002-0452-4560)  \nBPhD in Accounting with a focus on Cost and Management Accounting, from University of Basrah, Basrah-IRAQ. He is a lecturer at the Faculty of Economics and Administration. Department of Accounting. [E-mail:](E-mail: mo19741982@gmail.com)[ ](E-mail: mo19741982@gmail.com)[mo19741982@gmail.com](E-mail: mo19741982@gmail.com) Orcid: [https://orcid.org/0000-0002-3417-4004](https://orcid.org/0000-0002-3417-4004)  \nO EFEITO DA RENTABILIDADE DO CLIENTE NAS ESCOLHAS ESTRATÉGICAS DE CUSTOS PARA AS INSTITUIÇÕES BANCÁRIAS IRAQUIANAS  \nRESUMO  \nObjetivo: o objetivo desta pesquisa é descobrir o grau de compatibilidade entre a estratégia adotada pelos bancosprivados iraquianos e as tendências dos clientes destes bancos.  \nEstrutura teórica: Embora o estudo tenha sido conduzido no ambiente econômico iraquiano, suas aplicações podem ser implementadas em diferentes ambientes, seja no nível de diferentes países ou de diferentes setores. Concepção/Metodologia/Proteção: Os dados foram coletados através do estabelecimento de dois tipos de questionários, o primeiro tipo é para bancos, pois foram distribuídos 100 formulários, e o segundo tipo é específico para os clientes desses bancos, pois foram distribuídos 1000 formulários. E para conduzir a análise necessária, os pesquisadores utilizaram o programa de análise estatística SPSS V.24 .  \nConclusões: Através da análise estatística do questionário, verificou-se que existe uma clara diferença entre as orientações estratégicas dos bancos iraquianos que se concentram na estratégia de custos por um lado, e as orientações dos clientes daqueles bancos que preferem a estraté","cbCaivXBerP4Tvcr","https://ap.wps.com/l/cbCaivXBerP4Tvcr","pdf",442859,17,"English","# Abstract\n## Purpose\n## Theoretical Framework\n## Design/Methodology/Approach\n## Findings\n## Research, Practical & Social Implications\n## Implications/Originality/Value","[{\"question\":\"What is the main purpose of the study?\",\"answer\":\"The study aims to determine the degree of compatibility between the strategies used by Iraqi private banks and customer trends.\"},{\"question\":\"How were the data and questionnaires collected?\",\"answer\":\"Two questionnaire types were used: 100 forms distributed to banks and 1,000 forms distributed to customers, followed by statistical analysis using SPSS V.24.\"},{\"question\":\"What do the findings reveal about bank strategy and customer preferences?\",\"answer\":\"Statistical results show a clear difference: Iraqi banks focusing on cost strategy contrast with customers who prefer differentiation strategy.\"}]","THE EFFECT OF CUSTOMER PROFITABILITY ON STRATEGIC COST CHOICES FOR IRAQI BANKING INSTITUTIONS | PDF",43]