دور معايير المحاسبة الإسلامية في تحسين مستوى جودة العمل في البنوك الإسلامية اليمنية : دراسة ميدانية في محافظة عدن

الملخص EN

This study aimed to verify the application of Islamic banks to Islamic accounting standards and whether this application has a role in improving the level of quality and evaluating banking performance.

To achieve the goal of the study, a questionnaire was designed and distributed to the employees of Islamic banks in the governorate of Aden.

The study reached positive results in all of the mentioned objectives; The study also reached a number of recommendations, including the need to clarify the nature of Islamic accounting standards for all employees in Islamic banks, as well as urging employees to adhere to the importance of applying Islamic accounting standards in order to raise the level of Islamic banks in the competitive environment, which increases the demand of customers to deal with these banks.