تقويم إدارة حسابات الاستثمار المطلقة في المصارف الإسلامية السورية: دراسة مقارنة

الملخص EN

The research aims to evaluate the management of unrestricted investment accounts in Syrian Islamic banks during the time period.

(2011-2021).

the analytical descriptive approach was followed and identification of accounting standards and legal standards related to the subject.

the most important findings of the research: (1) there is a significant relationship between the rate of return on the unrestricted investment accounts and the size of the unrestricted investment accounts, and this is a good indicator of the efficiency of managing the unrestricted investment accounts.

(2) there is a significant relationship between the rate of return on unrestricted investment accounts and the rate of inflation.

the inflation rate was higher than the rate of return in most years of the study, which led to the erosion of the capitals of unrestricted investment account holders in favor of clients who obtain financing at relatively low profit rates.