دور بطاقة القياس للداء المتوازن فى تحسين جودة الفصصاح المحاسبي بالتقارير المالية بالمصارف السودانية - دراسة حالة البنك الاسلامى السوداني

Abstract

Abstract The study aims to define the impact of the role of balanced performance measurement card in improving the quality of accountancy records’ expressiveness) the study case of Sudanese Islamic bank along with the testing of the following hypos is ;there is a relation between performance card and clients phase, there is a relation between balanced performance card and internal operations, there is a relation between the performance card and the financial dimension , there is a relation between the performance card and the social dimension , there is a relation between the performance card and the quality of accountancy expressiveness dimension the study has been accomplished and hypos is tested on the society of the Sudanese Islamic bank employees the study has basically focused on the observations and the questionnaire , the questionnaire has included personal information and statements about the dimensions of performance cards where options to answer the questions was left to the respondents to choose, the general body of the research is made up of four chapters the first chapter started including (the theoretical framework )the card of balanced performance beside the research literature related to the case study , the second chapter is also related to the theoretical frame as it included the quality of accountancy expressiveness and financial reports and the third chapter has been allocated to the case study which has been taken from various angles and in the fourth chapter the data of the research are analyzed on the bases of the data collected by the questionnaire , the researcher used K2 method in testing the research hypos is ,finally the results , recommendations ,the references and conclusion , the field study results proved all the study hypos is to be acceptable ,the study reached some results as well ; there is an impact to the application and usage of the financial axis on the performance measures which are based on the accountancy profitability with all its indexes , and it becomes clear that the shortage in applying the fair value method affects the quality of accountancy expressiveness of the financial lists of the Islamic bank the study has concluded by recommendations related to the results the most vital of them is : qualified cadres and personnel must be attracted who are able to apply performance measurement card efficiently in the bank the importance of enlightening of workers to the impact of non financial indexes due the evaluation of performance lest they might neglect their impact .