The role of e-controlling as a mediator variable between the strategic decisions governance and financial and administrative corruption

Résumé

Administrative and financial corruption is one of the most dangerous negative events that the world has witnessed in general, especially in Iraq in recent years.  It has developed these days, expanded its dimensions, and multiplied its forms, to produce great corruption affecting various institutions. The search for treatment tools has become inevitable, and the issues of governance and e controlling have been addressed in many types of research and studies as appropriate methods. Accordingly, this research aims to identify the relationship between the governance of strategic decisions and the administrative and financial situation by employing e controlling as a mediating variable. This study was applied to a sample of private and governmental banks within the geographical area of ​​the Najaf Governorate. The most important conclusions are: that controlling plays an active role in the relationship between the governance of strategic decisions and administrative and financial corruption.