دور الآليات المحاسبية للحوكمة المصارف في تحسين الاداء المالي للمصارف التجارية: دراسة ميدانية في عينة من المصارف العاملة محافظة السليمانية

Abstract

Accounting mechanisms aim to govern banks through which administrative and financial corruption in banks can be combated. The status of banks has become measured through the degree of their financial performance through the extent to which they apply governance mechanisms, especially in the accounting mechanisms of governance, and through our study of this subject, which we dealt with in two parts, theoretical and practical. We have dedicated the theoretical part of this study to shed light on the conceptual framework of accounting mechanisms for banking governance and improving the financial performance of commercial banks. During which measuring the effect of accounting mechanisms of banking governance on improving the financial performance of a sample of commercial banks in the Sulaymaniyah governorate, by relying on the questionnaire data that expresses the opinions of a sample and using SPSS tools, its size was estimated at: 50 employees, and that data was processed using software for statistical analysis. The commercial banks under study enjoy good financial performance, which was the result of these banks applying governance mechanisms.