دور الآليات المحاسبية للحوكمة المصرفية في فعالية إدارة المخاطر المصرفية لترشيد قرارات منح الإئتمان المصرفي : دراسة ميدانية على عينة من المصارف السودانية

الملخص EN

Interest in banking risks and ways to mitigate them has increased recently, and research has begun on mechanisms to address these risks in different countries of the world and coordination between regulatory authorities to reduce the risks to banks, particularly bank credit risks, which have a significant impact on rationalization of bank credit grant decisions.

This study aimed mainly at measuring the impact of bank risk management effectiveness in the relationship between bank governance accounting mechanisms and rationalizing bank credit award decisions.

The study relied on the descriptive analytical approach through the presentation of previous literature and the construction and development of hypotheses, and the researcher designed a questionnaire to collect information from primary sources and distributed it to the study community and process data statistically through the Statistical Package of Social Sciences (SPSS) program.

The result showed that the effectiveness of banking risk management positively affects the relationship between accounting mechanisms of banking governance and rationalizing decisions to grant bank credit