دور تطبيق معايير المحاسبة المالية الإسلامية في دعم القدرة التنافسية للمؤسسات المالية الإسلامية : دراسة ميدانية على عينة من المصارف السودانية

Abstract EN

The study aimed to know the role of applying Islamic financial accounting standards in supporting competitiveness.

the problem was how to support competitiveness in Islamic financial institutions in an environment in which competition has become the hallmark of business enterprises, the study foiiowed the descriptive anaytical approach using the comperhensive inventory method, then a community study has represented in the banks operating in north kordofan state- al-Obied-Sudan, to achieve the objectives of the study, the following hypotheses were tested: there is a statistically significant relationship between the application dof Islamic financial accounting standards and the reduction of financial services prices in Islamic financial institutions, there is a statistically significant relationship between the application of Islamic financial accounting standards and the provision of financial services distinct from the financial institutions competing in the market, there is a statistically significant relationship between the application of Islamic financial accounting standards and the focus on specific financial services from traditional financial institutions.

the study reached conclusions that prove the correctness of the hypotheses that there is a positive relationship between the application of Islamic financial accounting standards and support for the competitiveness of banks in Sudan.