أثر تطوير نظم المعلومات المحاسبية في الحد من مخاطر التمويل المصرفي : دراسة تطبيقية على بنك أم درمان الوطني

الملخص EN

The stady problemwas to answer the following question: What is the effect of the development of accounting information systems in reducing the risks of bank financing, and the ami of the research is to identify the development of accounting information systems and the risks of bank financing and the impact of the development of accounting information systems in reducing the risks of bank financing The possibility of a relationship of statistical significance between the analysis, design and implementation of accounting information systems and the risks of bank financing.

The study also hypothesized the following hypotheses to reach the results: The analysis of the accounting information system helps reduce the risk of bank financing.

It is assumed that the design of the accounting information system helps to reduce the risks of bank financing.

It also assumed a statistically significant relationship between the implementation of accounting information systems and risk reduction Bank Finance.

The research also aims to analyze the financial statements of the client to know the progress of his financial activity.

The customer's financial position must be analyzed to understand the financial position of the client and analyze die income statement to know the income and expenses of the client in his organization.

He also concluded diat die explanatory statements Depreciation, provisions, amounts and die extent of their suitability and analysis of the customer's personality to know the extent of die management of the work and how it was concluded that the design of a credit coding system should help to know die extent of the commitment of the client and the conduct of banking activity and the design of the system of providing guarantees or mortgages to enable the ID The client's ability to pay in the case of disability.

The researcher also recommends that researchers and research center find solutions that help in providing appropriate information that helps in reducing the risks of bank financing.