Optimal Banking Performance Model based on ERM

Subject Areas : Statistical Methods in Financial Management

Ali  AfruozianAzar ¹ (4. Ph.D. Student of Accounting, Bonab Branch Islamic Azad University, Bonab, Iran.)
nader  rezaei ² (Assistant Professor, Department of Accounting, Maragheh Branch Islamic Azad University, Maragheh, Iran)
Zohreh  Hajiha ³ (Department Of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran)
asghar  pakmaram ⁴ (Department of Accounting, Islamic Azad university of Bonob Branch, bonab, Iran)

Received: 2020-05-23 Accepted : 2020-08-18 Published : 2023-01-01

Keywords: Enterprise Risk Management (ERM), Banking Performance,

Abstract :

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.

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