دور المعلومات المحاسبية في تقويم اداء المصارف القطرية

Abstract

Abstract This research is focusingon the role of accounting information in evaluating the Qatar’s banks perfonnance. The research problem is centring a round the increasing needs for accounting information in the area of banking perfonnance evaluation because of increasing role of banking in the economic area in Qatar State. The researcher has observed that there is a problem in the follow up and evaluation of the various banking performances, simply because the accounting aspects are the basic in banking performance evaluation. The objective of the research is to focus on the role of the accounting information in the area of performance evaluation and treatment of the variances and- setting baies for providing incentives and promotions. Also, the importance of the study has ensued from the important role of Qatar banking in the economic life and its impact in realization the_rate of growth of national product and increase in national income of the Qatar state. Q For realization of the research objectives the following hypotheses have been tested :. Hypothesis One: The available accounting information provided by the published fmancial statements of Qatar banking system affect its financial performance. Hypothesis two: the available accoLulting_ information provided by the published financial statements of Qatar banking leads to measuring the rate of return on funds invested rightly. Hypothesis three: the available information from interest of cash flow of the Qatar banking affects the evaluation of its ability to meet the customers needs for investment and credit financing.

The study has attained findings a ascertaining the validity of the previous hypotheses, the important of which are:- ' 1- There is positive impact of accounting information in Qatar banking performance evaluation process. V 2- Possibility of measuring the rate of retum on invested funds adequately through the published information of financial statements of Qatar banks. 3- Possibility of measuring the ability of meeting customers‘ needs through analyzing the published cash flow. The research has been concluded with recommendations related to the previous findings, the important of which are: . 1-Necessity of caring for accounting information system and its improvement in Qatar’s banks for meeting the competiop rapiol technological imp rovements in the area of information system. 2- Necessity of caring for the usage of scientific methods in measuring Qatar banks’ performance. 3- Setting a unified indigenous standards to apply to Qatar’s banks’ performance evaluation.