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


Abstract in English

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.

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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