فاعلية البيانات المحاسبية البنكية في الرقابة على تسيير البنوك التجارية و تقييم أدائها من حيث العوائد و المخاطر

الملخص EN

Banks seek to modernize their management to improve their competitiveness and insure against financial risks.

Therefore, this study aimed to research the importance of using the outputs of the banking accounting system in controlling the management and performance of the banking institutions by applying one of the banking performance evaluation forms that uses accounting data as a basis.

The study recognized the effectiveness of the use of bank financial statements in controlling commercial banks and evaluating their performance in terms of return and potential financial risks.