دور محاسبة الموارد البشرية في إدارة المخاطر الناجمة عن قلة القدرة و الكفاءة المعرفية في المصارف الإسلامية : المضاربة الشرعية أنموذجا

الملخص EN

Speculation is characterized by the increase of the risks level in its practical application, and one of the risks that break it up is knowledge incompetency.

Due to the absence of safeguards, infringement proofs and inadequate system that access feasibility and projects, risks will rise for sure .Then, the contribution of human resources accountancy is playing an important role in precautionary, and also in managing the previous risks or reducing it, because it is one of the subsystems included in the accountancy’s knowledge system; in addition, the latter is providing either all the financial or the un financial for the current and futuristic historical information related to the human resources so as to achieve the target objectives, the human resources accountancy had better provide all the pre knowledge to the concerned authorities ; therefore, it may take part for the human development for the Islamic bankers.

This research aims at highlighting the nature, and the effects of all the kinds of the Perils that may face the speculation in the Islamic banks and to which extent the human resources accountancy contribute in managing and reducing such risks