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دور أساليب الرقابة الشرعية في رفع القدرات المؤسسية للصيرفة الإسلامية في بيئة المال والأعمال (دراسة حالة الجهاز المصرفي السوداني) حسب الرسول يوسف التوم شهاب الدين

تتميز المصارف الإسلامية عن غيرها من المصارف التقليدية بخصوصية من حيث العمل والتمويل، وتتمثل مشكلة الدراسة في أن القطاع المالي يشهد عدداً من التحديات التي فرضتها العولمة,  وثورة المعلومات في مجال الخدمات المالية في ظل بيئة المال والأعمال المنطوية علي المخاطر المرتفعة، الأمر الذي أدى إلى بروز دور الرقابة في المصارف الإسلامية كتحد جديد إذ استطاعت مفاهيم وأدوات العمل التمويلي الإسلامي الوصول إلى بناء قاعدتها، وباتت صناعة الصيرفة الإسلامية تحظى بإهتمام الجهات المصرفية الفاعلة على المستويين الإقليمي والدولي. خاصة بعد الأزمة المالية 2008م. إذ خطت المصارف الإسلامية خطوات متسارعة في شغل حيز مهم وأصبحت تلعب دوراً فاعلاً في أماكن تواجدها, رغم المنافسة الشرسة التي تتعرض لها. وتثير الدراسة مجموعة من التساؤلات منها: ما هو مفهوم الرقابة في الصناعة المصرفية الإسلامية؟ وهل تختلف الرقابة في مؤسسات الأعمال المصرفية وغير المصرفية؟ وهل الرقابة يختلف شكلها من نظام مصرفي لآخر؟ وهل هناك علاقة بين الرقابة الفاعلة ورفع القدرات المؤسسية في مجال الصناعة المصرفية؟ وهل تؤدي الرقابة الفاعلة على زيادة القدرات المؤسسية في المصارف الإسلامية؟

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Role of Organization Behavior on Financial Performance in Industrial Sector in Saudi Arabia حسب الرسول يوسف التوم شهاب الدين
Creating and maintaining a competitive advantage is an essential factor for any organization aiming to have a superior Financial Performance. All types of organizations are running in a socio cultural environment which affects the organizations` members’ Behavior. Any organization top management should be concerned about any factors that affect the organization’s Financial Performance. In fact, the culture of any organization is basically shaped by the organization’s top management. The relationship between organizational Financial Performance and the culture of the organization has been a crucial subject in organization Behavior and management literatures. Many scholars such as Peters and Waterman (1982) conducted a study that linked a strong culture with excellent financial Financial Performance. Recently, many researchers conducted studies about the influence of Organization Behavior and Financial Performance in many industries such as Kotter and Heskett (1992), Aluko (2003), Yusuf, Rashid, Busu, and Zulkifli (2008), Joseph and Dai (2009), Prajogo (2010), and Alharbi and Alyahya (2013). ...
Moderating effect of support service quality on marketing IS sophistication and bank’s core competencies محمد صالح يوسف علي
Abstract Purpose – The purpose of the study is to examine the moderating effects of support service quality (SSQ) on marketing information services sophistication (MISS) and bank’s core competencies within banking sector. Design/methodology/approach – To collect the data, the questionnaire approach and random sampling are chosen. The survey sample consisted of 180 banking branches information technology managers in Sudan’s banking industry. Findings – The study evidenced that the effect of SSQ on the relationship between MISS and bank’s core competencies is a quasi-moderator and also indicate that the two components of MISS are positively and significantly associated with bank’s core competencies. Research limitations/implications – The study is conducted in Sudan banking industry and generalization could be limited. Future studies will replicate the study in different industries or countries. Practical implications – For the managers’ practice, the findings showed that MISS can deliver superior performance and efficiency (such as proper work flow, employee satisfaction, reducing complaints or enquiries and competitive capabilities) if it reinforced or strengthened by SSQ. Originality/value – Empirical results support the positive link between MISS, SSQ and top core competencies. The benefit of that contribution is performance excellence competencies at the market. ...
The Role of Accounting & Auditing Profession in Achieving the Economic Development in Sudan احمد يوسف آدم إسماعيل
This study aims to shed light on the role of Accounting& Auditing Profession in Realizing Economic Development in Sudan from Auditors and Academics point of view. The study focused on the role which could be played by the accounting profession towards achieving social and economic development, and tries to come out with some proposals which could participate in solving the problems which impede the practical application of accounting profession. The data has been collected through a well-structured questionnaire that designed and distributed to a randomly chosen sample of who working in auditing field. Descriptive and inferential statistics were used to generalize the results and conclude the findings. The weakness of educational level for accounting users negatively affects the development of the accounting profession. The contribution of the accounting profession in development in Sudan depend on advanced accounting practices. Keywords: accounting profession, auditing profession; economic development, accounting practices, accounting users ...
The Role of Forensic accounting in Decreasing Risk of Financial Misstatements from Sudanese Academics Prospective احمد يوسف آدم إسماعيل
The financial corruption represents the biggest danger facing societies in general and the financial meltdowns of some of the companies increased the spread of this phenomenon which has a negative impact on the confidence of the financial report.The aim of this study is to explore the role a forensic accountant can play in the fight against financial misstatements by applying his investigative skills and providing litigation support service. The data has been collected through a well-structured questionnaire is designed and will be distributed to a randomly chosen sample of who working in the accounting field. Descriptive and inferential statistics were used to generalize the results and conclude the findings. The results suggest that forensic accounting contributes to the availability of reliable financial reports. Also shows the application of forensic accounting in Sudan provides a transparent increase the value of corporate financial reports. Application of forensic accounting adds value to the company through securing and protecting owners' interest against fraud and financial fraud. Keywords: forensic accounting, reliability, Financial Reporting, financial misstatements, company value. ...
The Relationship between the Education of Forensic Accounting & Accounting Students Competence in Sudanese Universities احمد يوسف آدم إسماعيل
Forensic accountant plays a significant role in decreasing risk of financial & managerial misstatement in companies. The purpose of this study is to investigate the link between the education of (FA) & accounting students competence with reference to Sudanese universities. In order to achieve this aim, Descriptive and inferential statistics were used to conclude the findings. Statistical package for the social sciences (SPSS) was used to analyze data and test hypotheses. The results of the study indicate that the inclusion of (FA) topics within the curriculum of the accounting department in Sudanese universities developed the characteristics and skills required for a forensic accountant. Also, the study concludes that the studying of (FA) increase the ability to detect the financial misstatement disputes in the future. The study recommends that there is a necessity for the Coordination between the academic & professional bodies on how to develop the (FA) in the Sudanese environment. Keywords: Forensic Accounting; Accounting Education; Accounting Curriculum; Financial Misstatements, Accounting Students; Competence Accountant. ...
The Relationship between Accounting Education & Accounting practice. with reference to Academics and Practitioners of Accounting Profession in Sudan احمد يوسف آدم إسماعيل

The effectiveness of accounting profession depends widely on the best accounting education outputs. The aim of this study is to examine the relationship between accounting education and accounting practice with particular reference to Academics and Practitioners of Accounting Profession in Sudan. The data has been collected through a well-structured questionnaire is designed and will be distributed to a randomly chosen sample of some practitioners of accounting and auditing profession in Sudan. Descriptive and inferential statistics were used to generalize the results and conclude the findings. The results suggest that accounting practice is declined because the accounting courses at Sudanese universities not compatible with labor market needs, also shows that role of the accounting profession in Society depends on the best coordination between accounting education, accounting research and labor market needs.

Keywords: accounting education, accounting practice, accounting research, auditing profession, qualified Accounta.

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The Impact of Economic factors on the Development of the accounting practice in Sudan احمد يوسف آدم إسماعيل
Abstract: The reliable financial information plays an important role in the decision-making process and economic development. This study aims to shed light on the impact of economic factors on the development of accounting practice in Sudan. The data has been collected through a well-structured questionnaire that designed and distributed to a randomly chosen sample of who working in accounting & auditing field. Descriptive and inferential statistics were used to generalize the results and conclude the findings: There is a role of accounting information in achieving the economic development and economic growth, however, the contribution of the accounting profession toward the development in Sudan depend on advanced accounting and removing barriers (inflation, financial crisis, country intervention & Economic instability) that faced the accounting practice in the Sudanese environment. Also, the study found that there is a positive relationship between economic progress and the development of the accounting profession especially when there is an economic instability. Keywords: Accounting profession, economic factors, accounting practice, economic, Auditing, development, inflation ...
.The impact of Accounting and Audit Profession Ethics on the Reliability of Financial Reports with reference to Sudanese auditor احمد يوسف آدم إسماعيل
The reliable financial information plays an important role in economic and social development. The aim of this study is to examine the impact of accounting and auditing profession ethics on the reliability of financial reporting with particular reference to Sudanese auditors. The data has been collected through a well-structured questionnaire is designed and will be distributed to a randomly chosen sample of who working in auditing field. Descriptive and inferential statistics were used to generalize the results and conclude the findings. The results suggested that existence of accounting and auditing profession ethics guidance renders legal and compulsory guides with clear punishments contributes in rendering data with credibility, also shown that there is a great importance for teaching accounting and auditing profession ethics for the accounting and auditing students. Keywords: Profession ethics, reliability, Financial Reporting, accounting Standards, Integrity. ...
The Impact of Creative Accounting Techniques on the Reliability of Financial Reporting with Particular Reference to Saudi Auditors and Academics احمد يوسف آدم إسماعيل
Creative accounting plays a significant role in financial reporting but it has been negatively correlated that means more managers involved in it may decrease the value of financial information, this study aims to shed light on the impact of creative accounting ethics techniques on the reliability of financial reporting from auditors and academics point of view. The data has been collected through a well-structured questionnaire is designed and will be distributed to a randomly chosen sample of certified auditors and accounting instructors in some universities. Descriptive and inferential statistics were used to generalize the results and conclude the findings. The result deduces that creative accounting techniques used by management negatively affect the reliability of financial reporting. The statutory auditor plays an important role in promoting creative accounting practice in such way that .positively affect the reliability of financial reporting. ...
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