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العلاقة بين أنظمة المعلومات المحاسبية الإلكترونية و درجة مخاطر الائتمان المصرفي : دراسة ميدانية على البنوك السودانية المتخصصة
Author
طه، محمد المعتز المجتبى إبراهيم
Source
مجلة العلوم الاقتصادية و الإدارية و القانونية
Issue
Vol. 1, Issue 2 (30 Apr. 2017), pp.104-124, 21 p.
Publisher
Publication Date
2017-04-30
Country of Publication
Palestine (Gaza Strip)
No. of Pages
21
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The study examined the role of accounting information systems to reduce the risk of electronic credit bank.
The problem with the study is that the banks are exposed to the failures , in the event of failed management in the recruitment of accounting information systems , electronic tapped to serve and support its own operations in making investment decisions in general, and the decisions of the granting of credit in the banks , in particular the most part due failures in the field of credit to the problems in the measurement of risk credit , which represents state banks face at the present time which makes it tough in the granting of credit .
This study is important from the importance of accounting information systems electronic as a strategy has become a strategic resource dependent upon the banks to deal with the market conditions when making decisions to grant credit, as banks must stand on the degree of credit risk for credit operations that have been granted to customers, so before making a decision to grant loans new in order to stand on the truth and put .
The study aimed to identify the characteristics of the electronic accounting information systems in terms of speed in providing information and in terms of the accuracy of information and reflection on the measurement of credit risk in banks, the formulation of the theoretical aspects of the accounting information systems and electronic use them to improve the process of measuring credit risk.
The study relied on deductive approach and inductive and historical approach descriptive and concluded several results, most important , study results indicated accounting information systems electronic affect the credit risk of the bank, confirmed the findings of the study and a relationship with a significance between rehabilitation personnel information systems, accounting and reduce the credit risk of the bank, results indicated study indicated that the accounting information systems electronic increase the credibility of accounting information .
The study recommended a number of recommendations, including the need to make sure the loan guarantee granted by the credit risk faced by the bank through electronic accounting information system, focusing on the importance of the information system of accounting -mail addresses for being immediate loans when due.
American Psychological Association (APA)
طه، محمد المعتز المجتبى إبراهيم. 2017. العلاقة بين أنظمة المعلومات المحاسبية الإلكترونية و درجة مخاطر الائتمان المصرفي : دراسة ميدانية على البنوك السودانية المتخصصة. مجلة العلوم الاقتصادية و الإدارية و القانونية،مج. 1، ع. 2، ص ص. 104-124.
https://search.emarefa.net/detail/BIM-902343
Modern Language Association (MLA)
طه، محمد المعتز المجتبى إبراهيم. العلاقة بين أنظمة المعلومات المحاسبية الإلكترونية و درجة مخاطر الائتمان المصرفي : دراسة ميدانية على البنوك السودانية المتخصصة. مجلة العلوم الاقتصادية و الإدارية و القانونية مج. 1، ع. 2 (نيسان 2017)، ص ص. 104-124.
https://search.emarefa.net/detail/BIM-902343
American Medical Association (AMA)
طه، محمد المعتز المجتبى إبراهيم. العلاقة بين أنظمة المعلومات المحاسبية الإلكترونية و درجة مخاطر الائتمان المصرفي : دراسة ميدانية على البنوك السودانية المتخصصة. مجلة العلوم الاقتصادية و الإدارية و القانونية. 2017. مج. 1، ع. 2، ص ص. 104-124.
https://search.emarefa.net/detail/BIM-902343
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 122-123
Record ID
BIM-902343