Banks play important roles in promoting national development. In order to provide efficient services and to perform their statutory roles effectively, banks are required to comply with established standards. In Nigeria, the Statement of Accounting Standards (SAS), Companies and Allied Matters Act (CAMA) and the Central Bank of Nigeria’s directives and regulations provide guidelines to banks in ...

T his paper examines the effect of factors on the development of commercial banking in Iraq. Seven factors used as determinates for financial depth which are per capita GDP, inflation rate, government budget deficit, share of state-owned banks of total assets as proxy of financial repression, oil sector domination, international trade openness and political stability as explanatory v...

This paper examines the current system development processes of three major Turkish banks in terms of compliance to internationally accepted system development and software engineering standards to determine the common process problems of banks. After an in-depth investigation into system development and software engineering standards, related process-based standards were selected. Questions we...

banks are one of the most important financial sectors in order to the economic development of each country. certainly, efficiency scores and ranks of banks are significant and effective aspects towards future planning. sometimes the performance of banks must be measured in the presence of undesirable and vague factors. for these reasons in the current paper a procedure based on data envelopment...

the increasing growth and development of communications technology has created a major change indifferent aspects of human life and organizational performance. new technologies have changed function and attitudes of individuals and organizations and have become an important aspect in creating new jobs and innovation in organizations. development of new phenomena such as electronic business, ele...

This paper looks at the role, evolution, and regional coverage of system multilateral national development banks (MDBs NDBs). It analyzes roles that should play to correct market failures characterize financial systems, particularly in emerging developing countries. concludes MDBs be capitalized better support countries’ recovery after COVID-19 crisis. They also aligned with Sustainable Develop...