تطبيق معايير المحاسبه للمؤسسات الماليه الاسلاميه ودورها في رفع الجداره الانتمائيه ودعم القدره التنافسيه ك ; دراسه ميدانيه علي عينه من المؤسسات الماليه الاسلاميه بالسودان

Abstract

‫‪Abstract‬‬This study examined the role of applying Islamic financial accounting standards in raising creditworthiness and supporting the competitiveness of financial institutions (a field study on a sample of Sudanese banks, The problem of the study was represented in a group of questions: Does the application of Islamic financial accounting standards help in raising the creditworthiness of financial institutions, Does the application of Islamic financial accounting standards contribute to providing financial services at the lowest possible cost to the market, Does the institution’s adherence to Islamic accounting standards help in providing distinct financial services to the institution from competing institutions in Sudan, Does the application of Islamic financial accounting standards contribute to focusing on specific financial services from traditional financial institutions, Where the study aimed to achieve the following: Knowing the contribution of applying Islamic financial accounting standards to raising the creditworthiness of financial institutions, studying and knowing the role of Islamic financial accounting standards in providing services at a lower cost to support and enhance the competitiveness of financial institutions, Studying and knowing the role of Islamic financial accounting standards in providing distinct financial services to support and enhance the competitiveness of financial institutions, studying and knowing the role of Islamic financial accounting standards in focusing on specific financial services to support and enhance the competitiveness of financial institutions, To achieve the above, the study tested a set of hypotheses: There is a statistically significant relationship between the application of 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 distinctfrom the competing financial institutions 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. There is a statistically significant relationship between the application of Islamic financial accounting standards and raising the creditworthiness of Islamic financial institutions, The study used the descriptive and analytical approach, using the spss 16 statistical packages program. The study reached a set of results including: There is a statistically significant relationship between the application of Islamic financial accounting standards and raising the creditworthiness of Sudanese banks, There is a statistically significant relationship between the application of Islamic financial accounting standards and the reduction of the cost of financial services, which supports the competitiveness of banks, The study recommended: The necessity of the obligation of Islamic financial institutions to disclose their financial performance in the financial statements to raise creditworthiness. Islamic financial institutions should apply the standard for foreign exchange transactions in the field of foreign trade, The need to support technological development in providing banking services to customers to support the competitiveness of the financial institution, and to pay attention to scientific research in the field of Islamic accounting standards to develop financial performance.