Optimal Banking Performance Model based on ERM

Advances in Mathematical Finance and Applications

مقاله 16، دوره 8، شماره 1، فروردین 2023، صفحه 273-285   

نوع مقاله: َApplied-Research Paper

شناسه دیجیتال (DOI): 10.22034/amfa.2020.1900625.1435

نویسندگان

Ali AfruozianAzar¹؛ nader rezaei^{* 2}؛ Zohreh Hajiha³؛ asghar pakmaram⁴

¹4. Ph.D. Student of Accounting, Bonab Branch Islamic Azad University, Bonab, Iran.

²Assistant Professor, Department of Accounting, Maragheh Branch Islamic Azad University, Maragheh, Iran

³Department Of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran

⁴Department of Accounting, Islamic Azad university of Bonob Branch, bonab, Iran

چکیده

Services are important major element of the economy in today's societies, and banks as one of the most important service organizations direct and support many of the community's economic activities. The purpose of this study was to develop an optimal model for East Azarbaijan banks' performance based on organization risk management using the standardized questionnaire of Kosovo 2017. In order to achieve this purpose, the director or assistant director, head or deputy head, bank managers and experts of banks were selected for statistical sampling and structural equation Modeling approach was used for estimating the model and tests. Organizational risk management factors including "written job descriptions and resources to describe personnel duties, fraud risk assessment with regard to how management and other employees participate" were assessed as factors af-fecting bank performance. Therefore, the structural problems of the banking sys-tem should be resolved so that this system can function and develop in the future, and consequently, in order to resolve the crisis of the banking system, it is neces-sary to reform the banking system.

کلیدواژه‌ها

Enterprise Risk Management (ERM)؛ Banking Performance

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