اثر التقارير القطاعية علي كفاءة الانشطة التشغيلية ودعم القدرة التنافسية (درسة ميدانية علي بنك النيلين)

Abstract

Abstract This research investigated the impact of segmental reporting on the operating activities’ efficiency and the enhancement of the competitive ability in banks. The research problem is represented in the fact that banks depend largely on the total financial reporting and statements, which usually prepared at the end of the financial period, which on the other hand, may not help in providing relevant and appropriate information in order to help users to evaluate the financial performance and measure the operating activities and the competitive ability of the bank. This is in addition to what follows as a rationalization of the operating decisions and improvement of the competitive ability. For this reason, total annual reports have deemed to be irrelevant and insufficient to achieve the objectives of users. Such a position, however, requires the existence of segmental reporting that provide segmental financial and nonfinancial information as well as measurements to contribute significantly to the process of performance evaluation, which deemed as an integrated complimentary reporting that supports total annual reports. The research aimed to identify the correlation between the information of segmental reporting and the efficiency of operating activities. The research also aimed to investigate the segmental reporting that leads to enhance the competitive ability. The research aimed as well, to investigate the reliability of banks on the information of the segmental reporting in the financial and accounting performance evaluation. To analyze and review the field research data, the research used the analytical descriptive approach. To achieve the research objectives, the following research hypotheses have been tested: There is a correlation that is statistically significant between the information of segmental reporting and the efficiency of operating activities in El-neelain Bank. Segmental reporting plays an effective role in the enhancement of the competitive ability in El-neelain Bank. El- neelain Bank depends largely on the segmental reporting in the financial and accounting performance evaluation. Based on this account, the research has reached a number of findings, the most significant of which, are the following: The research findings have confirmed that there is a correlation that is statistically significant between the information of segmental reporting and the efficiency of the operating activities in El-neelain Bank. The research findings have proved that the segmental reporting has played an effective rolein the enhancement of the competitive ability in El-neelain Bank. The research findings have shown that El-neelain Bank depends largely on the segmental reporting in the financial and accounting performance evaluation efficiency. The research highly recommended that the financial institutions should be obliged to performa segmental reporting and comply to follow the standards of the same.