أنموذج محاسبي مقترح لتطبيق محاسبة المسؤولية في تقويم أداء المصارف السودانية

Abstract

Abstract The research deals with a proposed accounting model to apply responsibility accounting on the Sudanese banks’ performance evaluation. However, it is an applied analytical study aimed at establishing and applying an accounting model to be convenient with the Sudanese banks in evaluating its performance in an easy, facilitative, just and objective manner to motivate employees. The research problem is that the current working accounting systems in the Sudanese banks aimed to evaluate performance are related to what the bank achieves of profitability along with maintaining a portion of liquidity to meet clients’ requests at any time. However, it did not make the direct reason behind the deterioration of performance being identified in the required speed and accuracy. This is due to lack of effective systems, instruments and methods of financial performance evaluation and non- financial performance evaluation. Therefore, a number of inquires raised, interested in the extent of accounting systems used in the Sudanese banks in carrying out the function of performance evaluation in a manner that determines and diagnoses the reason of deficiency and the way of treatment thereof. That is in addition to the way that irregularities in performance being corrected in a timely manner with such required accuracy, as well as the possibility of evaluating the performance and activating the decentralization system in the management of branches to achieve equity in compensating employees. To achieve research objectives the following four hypotheses have been tested: 1- Responsibility accounting is based on scientific principles and accurate basis which can be applied in banks. 2- Sudanese banks do not depend on responsibility accounting in evaluating performance of sections and branches, which in turn may lead to extremity in the use of available resources.

3 Responsibility accounting enables the performance evaluation of Sudanese banks in a sound manner. 4. There is a need to establish an accounting model that could be able to divide Sudanese banks into responsibility centers, as well as to determine the standards to evaluate the performance for each center in order to rationalize the utilized resources therein. The researcher adopted the inductive approach in collecting primary resources from books and scientific thesis, etc, the descriptive approach to study the case of Elshimal Islamic Bank and the historical approach to review previous studies. The researcher has proved the validity of the said hypotheses and reached the following findings: 1. Most of the bank income is raised from the investment operations’ revenue in most of its branches. 2. It is impossible to specify precisely the irregularity position at any responsibility center, through daily evaluation or monthly analysis. 3. Incentives in the bank are based on what a branch achieved of revenues that exceeding the estimated income, however, such incentives are distributed to the overall employees without distinction on the basis of seriousness of this or that employee. 4. Organizational structure helps apply responsibility accounting system. 5. The bank main branch realizes revenues by utilizing the branches deposits, which may in turn make it engrossed from being undertaking a process of follow up, control and guidance. The researcher recommended the following: 1. Branches’ managements should diversify its income resources and not to concentrate on investment operations only, that is to minimize finance risks and client risks as well.

2. Banks managements should be committed to draw plans and budget arising therefore, in accordance with the nature of the activity in the various positions, provided that it should be more realistic to show the business outcome as it is. Banks are encouraged to apply the proposed model in evaluating its performance to show the business outcome of its units including headquarter and branches in a sound and just manner.