Sudanese Banks Research Articles

Market Segmentation and Customer Satisfaction: A Study of the Sudanese Banking Industry

The aim of this study is to examine four influential dimensions on which customer satisfaction in Sudanese banks is built; those are the market segmentation criteria, consumer behavior, the banking products offered, and the customers’ perception of those products. This study employed a quantitative approach. Regression analysis alongside the correlation technique has been used to collect the data from a sample of 420 bank customers to establish the relationships between these factors and customer satisfaction. The findings demonstrate positive significant links between segmentation criteria, consumer behaviour, banking offerings, customer perception, preferences and customer satisfaction. In turn, positive perception is created, which leads to acceptance of the services and increases overall satisfaction. These findings highlight the significance of identifying and managing these factors to increase the level of customer satisfaction in the case of Sudanese banks.

Banking Merger, Challenges & Its Impact on the Financial Performance of Sudanese Banks: Empirical Study - Blue Nile Mashreq Bank (2015-2020)

Banking Merger, Challenges & Its Impact on the Financial Performance of Sudanese Banks: Empirical Study - Blue Nile Mashreq Bank (2015-2020)

Improving the Quality of the External Audit and Their Role in the Audit Committees

The study reviews committees and their role in improving the external audit quality through examining a case study of Sudanese banks. The study problem can be formulated from the following questions: Is there a relation between the independence of the audit committees and the quality of the external audit process? The impact of the expertise and knowledge of the members of the review committees in improving the quality of the external audit the importance of scientific research in bridging the gap in the studies that dealt with the audit committees and linking them to the quality of external audit stems from the importance of the study of the vital role played by the review committees in strengthening the quality of external audit. The study's objective is to know the role of the review committees in improving the quality of the external audit and clarify the theoretical framework of the review committees. To achieve the study's objectives, the following hypotheses were formulated: There is a statistically significant relationship between the independence of the review committees and the improvement of the quality of the external audit. There is a statistically significant relationship between the experience and knowledge of the members of the review committees and the improvement of the quality of the external audit and external audit quality. The study adopted the descriptive analytical method using the statistical package for social sciences (SPSS). The study of the selection of members of the Audit Committee by the shareholders and with the participation of the Board of Directors leads to the improvement of the quality of the external audit, the selection of members of the Committee from non-executive members leading to the improvement of the quality of external audit. The study concluded with some recommendations. It recommended that the Audit Committee be increased in the bank in additional training sessions to improve the quality of the external audit. Specific conditions must be specified to penalize the Audit Committee in the event of persistent participation in financial and administrative corruption affecting the quality of the external audit.

The Impact of Financial Inclusion Dimensions on Improving the Quality of Financial Reports Published by Banks: A Field Study on a Sample of Sudanese Banks

This study aims to investigate the impact of customers’ access to financial services on improving the quality of financial reports. It also explores how customer utilization of financial services and the quality of services provided enhance the quality of published financial statements. A questionnaire was directed at a sample of employees working in Sudanese banks, with a total of 30 respondents. After conducting the field study, the researcher confirmed the hypotheses and obtained several key findings. Notably, a significant obstacle to financial inclusion is the lack of awareness regarding its importance among a large segment of clients. Additionally, the high frequency of bank account usage indicates that many Sudanese society members are under the umbrella of financial inclusion. Financial inclusion is a governmental regulatory tool that controls bank accounts and safeguards clients. Given its impact on financial inclusion, improving the quality of financial reports becomes crucial. The researcher recommends several actions, including raising awareness about financial inclusion and using it to monitor investors within banks. This encourages clients to participate in financial inclusion. Furthermore, banks should emphasize the importance of enhancing financial reporting quality, as it leads to increased investment and engagement with financial institutions. Efforts to establish financial inclusion in the Sudanese banking environment should be intensified, bolstering confidence in the banking sector. Finally, banks should provide specialized services for individuals with limited income and seek help from regional experiences.

Are The Sudanese Banks Financially Sound?

This study attempts to investigate whether the banks operating in Sudan are solvent and financially sound as well as to examine whether there are roots for a banking panic. The research is also intended to determine whether there are candidate bankrupt banks. The study employs quantitative and qualitative research methods and utilizes both secondary and primary data and covers the eight-year period 2013-2020. The annual audited financial reports of banks published for the period under study represent the source of the secondary data and the primary data is collected through questionnaires distributed to depositors. The sample comprises 30 banks out of a total population of 37 banks. Also, responses from 416 participants in the questionnaire are considered for constructing the depositors’ confidence index. To test the hypotheses a number of quantitative models, namely, univariate financial ratios models, Ahmed (2003) Z-score model, Altman (2002) emergent markets Z-score model, and depositor’s confidence index (DCI) model are utilized. The statistical results of three out of the four models, namely, the univariate financial ratios model, Ahmed (2003) Z-score model, and depositor’s confidence index, document that banks operating in Sudan are financially unsound and financially distressed and none of those banks is thoroughly healthy. However, the results of EM Z-score model show that banks operating in Sudan can be categorized as healthy and financially sound and that there are no roots for a banking panic in the country.

فاعلية إعادة هندسة العمليات الإدارية في تحقيق الميزة التنافسية في البنوك السودانية

This study dealt with the effectiveness of Reengineering Management in achieving competitive advantage in Sudanese banks, whereas the problem of the study was the following question: How effective is the Reengineering Management in achieving competitive advantage? One of the objectives of the study, including: identifying the concept of Reengineering Management and studying the impact of the application of Reengineering Management in achieving competitive advantage, the study followed the descriptive analytical approach and the case study method. A questionnaire was relied on as a tool for study and that helped to reach a number of results including: the process of Reengineering Management contributed to reducing many administrative steps to accomplish tasks and harmonize the activities of the Bank and its services with the requirements of the external environment, and provided a set of recommendations including: when thinking and starting to apply the method of Reengineering Management must involve employees in all stages and programs to ensure its success as well as management of Banks when providing their services must need to study the external environment to identify the opportunities and threats surrounding them.

دور الرقابة الداخلية في تفعيل حوكمة الشركات

The study dealt with the role of internal control in activating corporate governance. The problem of study is that the weak internal control system within the framework of corporate governance creates an inappropriate environment that hinders officials within the company in the performance of their responsibilities. Which in turn represent an impediment to the implementation of the governance system in the Sudanese banks that can be formulated in the following question: What is the contribution of internal control in the activation of corporate governance? The study aimed to highlight the aspects through which the concept and importance of internal control can be identified, to identify the concept and components of governance, and reflect the extent of the contribution of internal control in activating corporate governance. The study has reached a number of results, the most important of which are: The internal control system applied in the bank contributed to ensure effective governance and provides sufficient, fair, and integrated information, moreover provides an Organizational chart consistent with the functions of the bank. The study came out with a number of recommendations, the most important of which are: Issuing a guide to corporate governance standards and binding Sudanese banks, public shareholding companies, and audit offices to work on them.

The effect of the banking supervision on anti-money laundering

This article's goal is to investigate the connection between banking supervision (BakSup) and anti-money laundering (AnMeyLg). The study's hypothesized model was examined using a survey questionnaire research methodology. The Central Bank of Sudan and the compliance departments of Sudanese banks provided the information. Just 247 valid surveys were received out of a total distribution of 450 questionnaires. The partial least squares method for structural equation modeling was applied. The statistical findings supported the impact of banking supervision on anti-money laundering. In-depth discussions of the study's specifics and consequences were included at various points. There are several real-world applications of the findings of this study. Management can use the findings to guide their decisions on whether or not to establish anti-money laundering procedures in their banking firms. Banking supervision may provide managers with effective anti-money laundering strategies for maximizing bank performance and maintaining market share. This is one of the few empirical studies of its kind that looks at how banking supervision affects efforts to combat money laundering.

أثر حوكمة المصارف على جودة المعلومات المحاسبية (دراسة ميدانية على عينة من المصارف السودانية العاملة بولاية القضارف)

هدفت الدراسة إلى قياس أثر حوكمة المصارف بآلياتها الداخلية والخارجية على جودة المعلومات المحاسبية من وجهة نظر منتجي ومستخدمي المعلومات المحاسبية بعيّنة من المصارف العاملة بولاية القضارف. تكوّن مجتمع الدراسة من (52) مصرفيًا، تم اختيار عيّنة الدراسة ممن هم على رأس العمل باستخدام أسلوب العيّنة الطبقية العشوائية. استخدمت الدراسة المنهج المسحي الوصفي التحليلي، وحُللت البيانات باستخدام التحليل الإحصائي الـــ SPSS وتحليل الانحدار البسيط والمتعدد. أظهرت النتائج وجود أثر لتطبيق حوكمة المصارف على جودة المعلومات المحاسبية، وأن مستوى تطبيق حوكمة المصارف، وجودة المعلومات المحاسبية جاء بدرجة مرتفعة. كما أنّ هنالك علاقة متوسطة لتطبيق آليات الحوكمة على جودة المعلومات المحاسبية، وأن تطبيق آليات الحوكمة الخارجية يفوق تطبيق آليات الحوكمة الداخلية بالمصارف المبحوثة، مع عدم وجود فروقات في مستويات تطبيق آليات الحوكمة الداخلية والخارجية، ومستوى جودة المعلومات المحاسبية يمكن إرجاعها لطبيعة المصرف (حكومي، خاص، مشترك) أو لمسمى البنك. بينما أظهرت نتائج الدراسة وجود فروق في مستويات تطبيق الحوكمة يمكن إرجاعها لانتظام دورية انعقاد مجلس إدارة المصرف لصالح الانعقاد المنتظم. وفي ضوء النتائج، توصي الدراسة بتفعيل آليات حوكمة المصارف بوصفها أحد المجالات لتعزيز جودة المعلومات المحاسبية، والتركيز على الآليات الخارجية للحوكمة كونها أكثر تأثيراً في جودة المعلومات المحاسبية مع تعزيز الجانب المرتبط بالملكية الإدارية للتنفيذيين بالقطاع المصرفي بوصفه أحد مجالات تعزيز التطبيق لآليات الحوكمة الداخلية.

The influence of accounting information system adoption on business performance amid COVID-19

The previous decade witnessed the dynamic progress that information systems (ISs) brought about in business performances. In this regard, an effective and efficient organization reflects heightened performance through the use of financial systems like the Accounting Information System (AIS) as the system automates the processes and improves efficiencies. In the current times, AIS has been the reason behind the optimum performance of businesses, with past studies evidencing its successful role dependent on critical success factors. Hence, the primary aim of this study is to evaluate AIS through the use of De Lone and Mc Lean's information sys-tem model (DM ISM) among Sudanese banks. The system focuses on critical factors including information quality, system quality, service quality, system usage and user satisfaction and their effects on the performance of banks in Sudan. Accordingly, this study made use of self-administered survey questionnaire to collect data from 103 AIS user, after which PLS-SEM was employed for data validation. The findings supported the significant effects of system and information quality on system usage but not services quality. Also, AIS use was found to significantly affect the performance of business. The study contributed to literature concerning IS in light of AIS benefits determinants, and it validated the proposed model among firms in Sudan. In effect, the study has both theoretical and practical significance, and it provided limitations, implications and future studies recommendations.

The Implications of The Modern Electronic Payment Methods on Reducing Banking Transactions Costs from the Perspective of Sudanese Banks clients

Technological development plays an important role in life today, and its effects extend to economic, social and political aspects. Among the most prominent contributions of this development is technological progress in the field of commerce and electronic payment methods; The banking sector testify a great development in the field of banking services, as this allowed the audience of dealers to conduct purchase and sale operations using modern electronic payment methods. Therefore, the study aimed to identify the impact of modern electronic payment methods on reducing banking transaction costs from the perspective of Sudanese bank clients. Among the most critical findings; Electronic payment methods help strengthen the trend towards e-government by providing the infrastructure for electronic collection. The mobile banking service is considered a good service to contribute to providing financial inclusion, and telecommunications companies have a pivotal and essential role in providing these services. Also, most Sudanese commercial banks provide traditional banking services and don’t offer innovative and attractive banking products to customers.

Role of television advertising in the promotion of banking services, descriptive and analytical study

The study dealt with the role of television advertising in the promotion of banking services, descriptive and an a l y t I c a I study , applied to a group of Sudanese banks . represented in: 1/ f a I s a Islamic Bank of Sudan . 2/ Islamic North Bank . 3/Commercial Real Estate Bank. 4/ Omdurman Na o n al Bank. A I N I lain Bank. 5/ Bank of Khartoum .In the period from 17/9/2017/ to 17/ 9/ 2019. This research is descriptive research based on field research methodology, Using scientific and interview observations, and data collection tools .search section to four access: The first chapter contains a systematic framework for research . chapter Two It includes the theoretical framework, and consists of three questions The first topic : the concept and definition of television advertising . the third topic : the functions, characteristics and means of television advertising . chapter III, Electronic Advertising and customer Behavior . The first topic : the concept and definition of economic development . the third topic : the role of the Internet in influencing the behavior of customers. The fourth chapter, which includes the field study , consists of three sections. The first topic : the development and emergence of Sudanese banks (subject of the field study). The second topic : includes methodological procedures .the third topic : presentation and interpretation of data . conclusions, references , sources and annexes. Objectives of the research: aims at the following :1/ stand on the role of television advertising in changing the behavior of the customer towards the service provided by banks.2/ Identify the role of television advertising in raising awareness of the customer about banking services. 3 / I den f y the reality of television advertising within the banks targeted to e l d s t u d y . Main results: 
 1/ the study showed that television advertising works to achieve development works to achieve development in various fields.2/ the study con r med that television advertising helps to develop banking based on Islamic principles.3/ the study pointed out that television advertising contributes to increasing the number of customers dealing with banks.
 Recommendations:1/ conduct periodic eldvisits to ATM sites to I den f y problems and problems that occur to them ,and work to address them.2/ Building the spirit of work and one team, and the development of social relations between employees in banks. Bank.

The Effect of Internal Marketing Determinants on Employee Satisfaction

This research aims to study the impact of internal marketing on employee satisfaction. It was conducted on several administrative levels employees from banking sector. The research also aims to find out the impact of independent variables namely, in-house training, hiring, rewards, internal communication, salaries and motivation of the organization, on the dependent variable, which is the employee satisfaction. 322 copies of the designed questionnaire were distributed to employees from various levels in Sudanese banks. However, 250 copies of the questionnaire were recovered, and this is 77.6 % of the total number of the distributed copies. The results show that the organization culture has a strong impact on the employee’s satisfaction. This variable came first among other variables, followed by the variables about incentives and rewards regarding the impact on the dependent variable employees. On the other hand, the rest of variables showed a weak impact on the dependent variable either due to lack of employee’s interest, or the lack of their awareness regarding the importance of these variables and the need to apply them in order to improve the performance of employees and increase their efficiency and effectiveness at work. Convenience sampling technique was used to collect data from various Sudanese bank customers in Khartoum; Data was analyzed using SPSS.16.

The benefits of applying business re-engineering in Sudanese banks from the point of view of bank workers: A case study of banks operating in locality East of AL GEZIRA

The aim of the research is to identify the concepts of business re-engineering and the benefits of its technical, organizational, behavioral, work environment and organizational culture, as well as to provide recommendations that can contribute to activating the role of business re-engineering in Sudanese banks.Research Problem The research problem lies in a main question: What are the benefits of applying business re-engineering in Sudanese banks from the point of view of bank employees. The research followed the descriptive approach in covering the theoretical framework, presenting previous studies and the field analytical method, by means of a questionnaire consisting of 38 items, which were distributed to a sample of banks operating in the East Al-Gezira locality by a random sample.The researchers decompiled and analyzed the questionnaire through the statistical package for social sciences (SPSS) program. Statistics were used: frequencies, percentages, arithmetic mean, t-test). The most important results There are several benefits for applying business re-engineering in Sudanese banks; Technical benefits, organizational benefits, behavioral benefits, benefits of the work environment and organizational culture, as well as providing new solutions to problems that were not visible or did not occur before, as well as improving information systems and developing the decision-making process, as well as the willingness to contribute new ideas to work. The most important recommendations are the need to pay attention to the technical, organizational and behavioral aspects of business re-engineering, the need to pay attention to the work environment and organizational culture of business re-engineering in Sudanese banks. فوائد تطبيق إعادة هندسة الاعمال في المصارف السودانية من وجهة نظر العاملين في المصارف: دراسة حالة المصارف العاملة بمحلية شرق الجزيرة الملخص: هدف البحث الى التعرف على مفاهيم إعادة هندسة الاعمال وفوائد تطبيقها الفنية، والتنظيمية، والسلوكية، وبيئة العمل والثقافة التنظيمية، وكذلك تقديم التوصيات التي يمكن ان تساهم في تفعيل دور إعادة هندسة الاعمال في المصارف السودانية. مشكلة البحث تكمن مشكلة البحث في سؤال رئيسي ما فوائد تطبيق إعادة هندسة الاعمال في المصارف السودانية من وجهة نظر العاملين في المصارف. اتبع البحث المنهج الوصفي في تغطية الإطار النظري وعرض الد ا رسات السابقة والمنهج التحليلي الميداني وذك بواسطة استبانة مكونة من 38 عنصر حيث تم توزيعها على عينة من البنوك العاملة في محلية شرق الجزيرة بواسطة عينة عشوائية. قام الباحثان بتفريغ وتحليل الاستبانة من خلال برنامج الحزم الإحصائية للعلوم الاجتماعية (spss) وتم استخدام احصاءات؛ التكرارات والنسب المئوية، الوسط الحسابي، اختبار t، من أهم النتائج توجد عدة فوائد لتطبيق إعادة هندسة الاعمال في المصارف السودانية؛ فوائد فنية، فوائد تنظيمية، فوائد سلوكية، فوائد بيئة العمل والثقافة التنظيمية، وكذلك تقديم حلول جديدة لمشاكل غير مرئية أو لم تحدث من قبل، وكذلك تحسين نظم المعلومات وتطوير عملية اتخاذ القرارات، وكذلك الإقبال على المساهمة بالأفكار الجديدة في العمل. اهم التوصيات ضرورة الاهتمام بالجوانب الفنية والتنظيمية اولسلوكية لإعادة هندسة الاعمال، ضرورة الاهتمام ببيئة العمل والثقافة التنظيمية لإعادة هندسة الاعمال في المصارف السودانية.

The role of tacit knowledge on service quality – An applied Study on the Faisal Islamic Bank of Sudan –: أثر المعرفة الضمنية في جودة الخدمة – دراسة تطبيقية على بنك فيصل الإسلامي السوداني –

Knowledge has already been highlighted as the most crucial component for the organization and competitiveness of banking institutions. However, the role of tacit knowledge on service quality remains unclear. The purpose of this study was to understand the role of tacit knowledge dimensions including qualification, training, experience, and intuition on the quality services of Faisal Islamic Bank of Sudan. The study population consisted of various levels of employees and administrative staff. The information was collected through a questionnaire as a study tool depending on purposive sampling and descriptive-analytical method. The results showed that the bank is using knowledge dimensions to improve banking service, however, there was no variation on knowledge application among the respondents, although, the combination of tacit knowledge dimensions showed a significant impact on the quality of banking service. This finding suggests the adoption of tacit knowledge to improve the quality of service at the bank. Further, the temporary engagement of foreign experts would be a better choice for the capacity building of local staff and improvement of banking services. Further study to investigate the role of tacit knowledge on innovation management of banking services in Sudanese banks is recommended.

Knowledge management and its impact on the administrative creativity of service organizations in light of the emerging corona virus epidemic crisis SARS-COV19 (An applied study on the Islamic Solidarity Bank Sudan)

The aim of the research is to identify the extent of activating knowledge management in Sudanese banks and employing them by creating creative and innovative administrative and marketing practices in facing the Corona virus crisis to adapt to the internal and external environment variables. The research problem was to know the extent of the impact of knowledge management in its dimensions Knowledge generation, knowledge storage, knowledge distribution, knowledge application on administrative creativity in light of the Corona crisis in Sudanese banks, the descriptive analytical approach was used and the questionnaire was adopted as a tool for data collection Among them, there is a convergence in the views of the sample members about the extent of the reality of applying knowledge management in its dimensions (knowledge generation, knowledge storage, knowledge distribution, knowledge application) and the administrative creativity of the bank during the Coronavirus crisis was at a (medium) level. As for the most important recommendations, the management of Al-Thiqa Islamic Bank should give more attention to knowledge management to support the capabilities of employees by paying attention to spreading knowledge management culture and holding training courses in addition to motivating the innovative employee.

The impact of periodic change of the external auditor on the credibility of financial reports in Sudanese banks

This study aims to measure the impact of periodic change of the external auditor on the credibility of financial reports in Sudanese banks. The target population of the study were the employees in Sudanese banks in Khartoum State. The study used descriptive analytical approach where the questionnaire is used as a tool for data collection. 200 questionnaires were administered to the targeted sample, and 172 were completed and returned with a recovery rate of 86%. However, by using linear regression for analysis, the result found that there is a significant effect of the periodic change of the external auditor on the credibility of financial reports of the Sudanese banks, the results revealed that there is a need for moral obligations, integrity, and honesty in issuing high-quality of financial reports to gain trust among users.

قواعد السلوك المهني للمراجعة ودورها في تطوير الممارسة المهنية للمراجعة الداخلية بالمصارف السودانية

The problem of the study represented in lack of interest of some internal audit managements in Sudanese banks in implementing professional ethic rules of audit and to its advantages in developing professional practice of internal audit. The study aimed to encourage internal audits management in banks for implementing audit’s standards and professional ethic rules, study the relationship between professional ethic rules of audit and professional performance of internal audit and developing it. The study found several results, among which is that, the independence of internal auditor when planning for auditing distributes in developing professional practice of internal audit, the study recommended several recommendations, among which is that, need for increasing the awareness of internal auditors in Sudanese banks for internal audit’s professional ethic rules and its importance of implementing it.

The Role of Shariah Supervisory Board in Legitimizing the Existence of Sudanese Islamic Banks through Social Responsibility Reporting

Purpose -This study empirically investigates the function of Shariah Supervisory Board (SSB) in legitimizing the social and ethical existence of Sudanese banks through the dissemination of data onIslamic social in annual reports.
 Design/methodology/approach -The paper examines a panel dataset covering the period 2006 – 2015 through the use of disclosure index and content analysis from 150annual reports of Sudanese banks. The role of SSB is expressed from the aspects of Corporate Governance mechanisms (i.e. board size, independency, doctoral qualification, cross- directorship, and the overall effect of SSB mechanisms).The current study employs the multiple regression models by using STATA-13 statistical toolin answering the research questions.
 Findings -The empirical results indicate that the board size, doctoral qualification, and cross-directorship of the members were positively correlatedwith the disclosure degree of Islamic Corporate Social Responsibility (ICSR) in the annual reports of Sudanese Islamic banks, which is in favour of legitimacy theory. Meanwhile, results indicate that, in contrary to legitimacytheory’s assumptions,the independence of SSB members is found to negatively correlate with the ICSR level of disclosure of the sampled Sudanese banks’ annual reports. Furthermore, the overall effects of SSB mechanisms are found to positivelyimpact the ICSR disclosure level. The study’sfindings add new empirical evidence to support the view that social information disclosure by companies is influenced by country- cultural context within which the company operates.
 Theoretical implication - In theory, this paper offers an analysis on CSR in Sudan from Islamic point of view. This paper is vital in view that social responsibility is highly regarded by Islam. Therefore, social responsibility must be adopted by all Islamic organizations, particularly the Islamic banks.
 Originality/value – From the researchers’ perspective, this study is the pioneer thatinvestigates the role of SSB on Sudanese Islamic banks through social responsibility reporting using legitimacy theory.

USE OF REGRESSION ANALYSIS TO IDENTIFY THE RELATIONSHIP BETWEEN TRAINING AND REAL PROFITS FOR SUDANESE BANKS FOR THE PERIOD (2001-2014)

Training is considered as a method for raising the efficiency of human resources and providing them with information so as to realize the warranted balance between the goals and the training results. Thus, the research is aimed at studying the relationship between training and the real profits for the Sudanese banks during the period (2001-2014). The study used the descriptive and empirical methods and the ordinary least squares method to the data collected from three banks selected in the sample of the study (Farmer’s Commercial bank, Al-Niline bank and Faisal Islamic bank). The results showed that the selected banks care for training, however, the Farmer’s Commercial bank gives more attention to training than Faisal and Al-Niline banks. There was a big variation in the real profits in Farmer’s Commercial bank and Al- Niline bank, while the real profits in Faisal Islamic bank werehomogeneous. The number of trainees in the Farmer’s Commercial and Faisal Islamic banks was increasing but it was decreasing in Al- Niline bank. It was also revealed that the real profits caused and increased the real expenditure on training in Al-Niline bank. The number of trainees in Al-Niline bank caused an increase in real profits. The study recommended that there should be greater care for training in the Sudanese banks and specific and continuous budgets should be devoted to training.