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The Role of Accounting Information System Outputs in the Banking Evaluation Process according to CAMELS Requirements: An Analytical Study of the Real Estate Bank of Syria

دور مخرجات نظام المعلومات المحاسبي في عملية التقويم المصرفي وفق متطلبات camels ( دراسة تحليلية في المصرف العقاري السوري )

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 Publication date 2013
and research's language is العربية
 Created by Shamra Editor




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In recent years, working environment has been characterized by the tendency towards expanding the range of services and banking operations in accordance with time developments, information technology, and communications world. This side carries many positive signs that will increase customer satisfaction and confidence in the bank, which would give it a greater ability to keep its customers and attract new ones; that will be positively reflected on its performance. However, this has led the banking business to being subjected to various risks; some of these risks are associated with internal factors that belong to the bank and its management, and others are external whose source is changing the environment surrounding the banking business, and that imposes priorities on the bank to ensure survival in the banking market in light of increasing competition. The most important of these priorities is to strengthen capital and reserves consistent with risk levels imposed by this new and open environment. This study focuses on analyzing of financial lists and reports provided by the accounting information system implemented at the Real Estate Bank of Syria, and how much it can meet CAMELS requirements, being one of the most important methods used in the banking evaluation process and supervision. This research concludes that the accounting information system applied in the Real Estate Bank of Syria provides some detailed information which can be used according to the CAMELS method. However, there is some information that is not provided by the accounting information system in its reports and statements to be used according to this method.


Artificial intelligence review:
Research summary
تناولت الدراسة دور مخرجات نظام المعلومات المحاسبي في عملية التقويم المصرفي وفق متطلبات نموذج CAMELS، وذلك من خلال دراسة تحليلية للمصرف العقاري السوري. شهد القطاع المصرفي تطورات ملحوظة في السنوات الأخيرة، مما أدى إلى زيادة تنوع العمليات المصرفية والمخاطر المرتبطة بها. ركزت الدراسة على تحليل القوائم والتقارير المالية التي يقدمها نظام المعلومات المحاسبي في المصرف العقاري السوري، ومدى قدرته على تلبية متطلبات نموذج CAMELS الذي يُعتبر من أهم الطرق المستخدمة في عملية التقويم المصرفي والرقابة. توصلت الدراسة إلى أن النظام يوفر بعض المعلومات التفصيلية التي يمكن استخدامها وفقًا لنموذج CAMELS، إلا أن هناك بعض المعلومات التي لا يقدمها النظام بشكل كامل. اعتمدت الدراسة على المنهج الوصفي التحليلي، وأجريت مقابلات مع بعض المدراء لاختبار فرضية البحث. خلصت الدراسة إلى أن نظام المعلومات المحاسبي يوفر بعض المعلومات اللازمة لعملية التقويم المصرفي وفق متطلبات CAMELS، ولكنه يعاني من بعض جوانب القصور خاصة في عملية احتساب المؤشرات بشكل إلكتروني.
Critical review
دراسة نقدية: الدراسة قدمت تحليلًا شاملاً لدور نظام المعلومات المحاسبي في التقويم المصرفي وفق نموذج CAMELS، وأظهرت نقاط القوة والضعف في النظام المطبق في المصرف العقاري السوري. ومع ذلك، يمكن القول أن الدراسة قد استفادت بشكل أكبر من توسيع نطاق المقابلات لتشمل موظفين من مستويات مختلفة في المصرف، وليس فقط المدراء. كما أن الاعتماد على البيانات اليدوية في بعض الجوانب قد يقلل من دقة النتائج. كان من الأفضل أيضًا تقديم توصيات أكثر تفصيلًا حول كيفية تحسين النظام المحاسبي ليكون أكثر توافقًا مع متطلبات CAMELS بشكل كامل.
Questions related to the research
  1. ما هي مشكلة البحث التي تناولتها الدراسة؟

    تتلخص مشكلة البحث في مدى إمكانية الاعتماد على مخرجات نظام المعلومات المحاسبي في عملية تقويم عمل المصرف العقاري السوري وفق نموذج CAMELS.

  2. ما هي المنهجية التي اعتمدت عليها الدراسة؟

    اعتمدت الدراسة على المنهج الوصفي التحليلي، وأجريت مقابلات مع بعض المدراء لاختبار فرضية البحث.

  3. ما هي أهم النتائج التي توصلت إليها الدراسة؟

    توصلت الدراسة إلى أن نظام المعلومات المحاسبي يوفر بعض المعلومات اللازمة لعملية التقويم المصرفي وفق متطلبات CAMELS، ولكنه يعاني من بعض جوانب القصور خاصة في عملية احتساب المؤشرات بشكل إلكتروني.

  4. ما هي التوصيات التي قدمتها الدراسة لتحسين نظام المعلومات المحاسبي؟

    أوصت الدراسة بتفعيل دور نظام المعلومات المستخدم في المصرف العقاري ليكون أكثر قدرة على تقديم مخرجات شاملة وفقًا لمتطلبات نموذج CAMELS بشكل إلكتروني، وتوفير الكادر المؤهل من خلال تكثيف الدورات التدريبية.


References used
DUS, ADASH,M. performance Appraisal of Indian Banks using camels Rating. Alliance university school of Business, the Iup journal of Bank Mangament uol, xll, No2, 2013
MOSCOVE, S .Accounting Information system. 2. ed. ,John wiley and Sons, Inc New York and London, 2004
ROMAN,A SARGU,A. Analysing the Financial soundness of the commercial Banks in Romania, An Approach based on the camels framework. faculty of Economics and Bussiness Administration university of casi, Romania, 2013
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