أثر معايير المحاسبة المالية الإسلامية في ضبط القوائم المالية دراسة حالة عينة من بعض البنوك العمومية-عين تموشنت

Abstract

This study aims to identify the impact of Islamic financial accounting standards in controlling the financial statements of public banks, where the descriptive approach was adopted in the theoretical side, and the analytical in the applied side, and to answer the problem of the study, a questionnaire was designed and distributed to seven public banking agencies in Ain Temouchent (58 questionnaire), and the statistical analysis program SPSS version 26 was used to process the data and test the hypotheses. Among the most important results reached after analyzing the results of the study : - The main objective of issuing Islamic financial accounting standards is to achieve the unity of accounting reference, that is, the existence of a common and unified framework through which the financial performance of financial institutions operating in accordance with Islamic principles and values can be evaluated; - The importance of Islamic financial accounting standards lies in guiding, organizing and developing the work of public banks; - Financial statements in public banks need to comply with Islamic accounting standards to ensure transparency and honesty of presentation and disclosure of its elements; - Although there is an impact of Islamic accounting standards in controlling the financial statements of public banks, there are other factors that play a greater role in this process.