Efficiency and effectiveness of financial performance in reducing weakness factors in the Sudanese banking sector: Case study of Bank of Khartoum

Document Type : Original Article

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Assistant Professor of Accounting Shaqra University, Kingdom of Saudi Arabia On loan from Omdurman Islamic University, Faculty of Administrative Sciences

Abstract

This study aims to clarify the importance of performance evaluation in Sudanese banks ,the researcher used the deductive approach in choosing the research problem and setting the scientific hypotheses, historical approach and also the statistics analysis that was dependable in the field study. The sample population of the study represented in accountants, financial reviewers and academics، In the analysis, the study relied on the questionnaire as a tool for analyzing research data. Many results have been reached, the most important of which is that the selection of indicators and criteria related to evaluating financial performance is evidence of the competence and awareness of accountants. This addresses the factors of weakness in the banking sector,. It is recommended that attention be paid to evaluating performance Financial to achieve high quality in Sudanese juice.

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