Introducing an ERM-based Optimal Banking Performance Development Model

Iranian Journal of Accounting, Auditing and Finance

مقاله 4، دوره 3، شماره 1، خرداد 2019، صفحه 47-59   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.v3i1.85968

نویسندگان

Ali Afruzianazar¹؛ Nader Rezaei^{* 2}؛ Zohreh Hajiha³؛ Asgar Pakmaram¹

¹Department of accounting, Islamic Azad University, Bonab, Iran

²Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran

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

چکیده

Services are an essential central element of the economy in today's societies, and banks, as one of the essential service organizations, direct and support many of the community's economic activities. This study aimed to develop an optimal model for East Azarbaijan banks' performance based on organization risk management using the standardized questionnaire of Kosovo 2017. 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 the 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 concerning how management and other employees participate," was assessed as factors affecting bank performance. Therefore, the banking system's structural problems should be resolved so that this system can function and develop in the future, and consequently, to resolve the banking system crisis, it is necessary to reform the banking system.

کلیدواژه‌ها

Banking Performance؛ Enterprise Risk Management (ERM)

مراجع

Abolfatti ,H, & Talebnia,G(2017) , Study of the Relationship between Intellectual Capital and Financial Performance of Companies Listed in Tehran Stock Exchange (Leasing and Banks) Journal of Economics and Business, Eighth Year, No. 15, Summer, 87-75

-Ahmadi,Z, Mohamadi, A(2018) , The Role of Intellectual Capital between Organizational Risk Management and Organizational Performance. Journal of Research in Accounting and Economics. Year Two, Issue Three (consecutive: Four), Fall 3179, Volume Two

-Awwad , M, S, & Agti D, A,M, (2017), the Impact of Internal Marketing on Commercial Banks Market Orientation, International Journal of Bank Marketing, 4 (29), pp. 308-332

-Battaglia,Francesca , Franco Fiordelisi , Ornella Ricci. Enterprise Risk Management and Bank Performance: Evidence from Eastern Europe during the Financial Crisis. Downloaded by HEC Montreal At 15:53 05 April 2017 (PT).http://dx.doi.org/10.1108/978-1-78635-452-520161022

- Frigo, Mark L, & Anderson, Richard, (2019), Risk management frameworks: adapt, Don’t Adopt, Strate Gic Finance, January, pp. 49-53

Florio a, Cristina , Giulia Leoni (2017) , Enterprise risk management and firm performance: The Italian case. Department of Business Administration – University of Verona – Italy. http://dx.doi.org/10.1016/j.bar.2016.08.003

Ghanbarian, R ,(2016),Risk Management Frameworks, Risk Management Encyclopedia, Accounting Journal, August, pp. 30-30

Musavi , S, Pakmaram, A, A Model for Predicting the Future of the Iranian Banking Industry Based on Risk Management, Iranian Journal of Futures Research. Year Four, Issue 1, Spring and Summer 1398, pp. 289-312

Kasiri ,H, (2014) ,Guide to Understanding and Evaluating the Internal Control System at the Organization Level: Based on the Internal Control Updated Framework, COSO2013, Tehran, First Edition.

Lundqvist Sara A Anders Vilhelmsson (2018) , ENTERPRISE RISK MANAGEMENT AND DEFAULT RISK: EVIDENCE FROM THE BANKING INDUSTRY. ol. 85, No. 1, 127–157 DOI: 10.1111/jori.12151

Lam, James, (2017), Implementing an Effective Risk Appetite, IMA (Institute of Management Accountants) Statement on Management Accounting, August.

Remedios Hernndez-Linares, & Franz, Kellermanns, & Mara Concepcion pez-Fernndez , (2018), Dynamic Capabilities and SME Performance:The Moderating Effect of Market Orientation. Journal of Small Business Management (00), pp. 1–26.

Tarverdi , Y, Damchi,Z,A,(2013) , The Relationship between Risk Management and Corporate Performance, Financial Accounting and Auditing Research (Financial Accounting and Auditing Journal), Volume 4, Number 15; From page 43 to page 62

Tagi taj ,GH ,(2019), "The Impact of Corporate Governance Quality on Banking Performance with Moderating Role of Disclosure Quality". Journal of Islamic Financial and Banking Studies. Volume 4, Issue 8 Page 127 to 151