أثر المعلومات المحاسبية في فاعلية إدارة مخاطر السيولة : دراسة ميدانية في المصرف الصناعي في سورية

Abstract EN

This study aims to determine the role of accounting information in the effectiveness of liquidity risk management at the Industrial Bank of Syria.

Considering the great importance of liquidity in any bank, because it represents the backbone of its activity represented mainly to accept different deposits and offering loans.

Therefore, it is necessary to manage this liquidity in a balanced manner so that reduces the risks of a surplus liquidity represented by a surplus and the lack ofliquidity.

The adoption of management accounting information produced by the accounting information system helps a lot in determining the liquidity risks that might be exposed to the bank and their causes and the available solutions to management to resolve this problem, and information to be produced by the accounting system capable of serving the decision makers at the bank and especially decisions related to liquidity it is necessary to characterized with the basic properties of the information, the most important of convenience and reliability.

The society of the search consits of all the cadres exits in the Industrial Bank and its branches in Syria, which amounted 15 branches out of 17 branches.

The research sample was limited to decision-makers in these branches presented by the managers and their assistants and heads of departments and offices.

They have been selected on the basis of the scientific qualification, age and number of the years of experience and functional level.

The number of questionnaires distributed are 107, while the number of questionnaires that answered and valid for analysis are 97 questionnaire The study concludes to a significant effect of each of the relevance and reliability of accounting information in the effectiveness of liquidity risk management at the Industrial Bank of Syria.