دور المعلومات المحاسبية في تقويم أداء البنك الزراعي السوداني بدولة تشاد

Abstract

Abstract The research lighted the role of accounting information in the evaluation of the experience of the Agricultural Bank of Sudan, in Chad, in the period 1997 -— 2005. The research problem was represented by the problems and difficulties which faced the Agricultural Bank of Sudan, in performing its activity in Chad, and the role of accounting information in knowing and solving these problem. The research aimed at the study and evaluation of the experience of the Agricultural Bank of Sudan, in Chad; and the extent of the suitability of the financial and banking policies which are applied in Sudan, to the banking systems which are applied in Chad as one ofthe (Commission Bancaires de l’afrique Centrale) (COBAC) regional States. The research depended upon testing the extent of the correctness of the following hypotheses: 1/ some of the banking policies and systems which are applied in the Agricultural bank of Sudan, do not suit those applied in Chad, as are of the COBAC regional States. 2/ Most of the leading Institution and Banks in Chad suffer from some deficiency in the banking system. 3/ The accounting information plays an important role in the evaluation of the banking performance, as they provide good indicators. T The following methodologies were used in the research: the inductive, deductive, descriptive, analytic and historical. To realize the research objective and test the hypotheses, the case of the Agricultural Bank of Sudan, in Chad, was studied. The researcher found out that the hypotheses were correct and several findings and recommendations. The most important findings: l/ The banking policy ofthe Agricultural Bank of Sudan aims, to a great extent, at caring for the agricultural sector and the implementation of the policies which aim at the development of this sector. 2/ The banking policy of COBAC approved some amendments and improvements, to complement the deficiencies in the accounting system, after the joining of the Agricultural Bank of Sudan, to it. 3/ The quality of the accounting information depends, basically on the extent ofthe provision of the required characteristics, for the purpose of assisting the higher management, in taking the proper decision. The most important recommendations: 1/ It is important to take the importance of the accounting information, and its role in the evaluation of performance, into consideration. This would promote investment in the West African Region and (Comission Economique ct Montaire de l’ Afrique Centrale) CEMAC States. 2/ There is a need to observe the flexibility of design in the accounting systems and the possibility of observing the renewals and the additions, whenever some deficiencies occur during practice and application. 3/ There is a need to care for applying the techniques and standards of the value ofthe flow ofthe accounting information in the banks; for the evaluation of the accounting information used in them.