THE RELATIONSHIP BETWEEN RISK MEASUREMENT AND THE ACCOUNTING INFORMATION SYSTEM: A REVIEW IN THE COMMERCIAL AND ISLAMIC BANKING SECTORS

Abstract

Accounting and output of IT systems are effective management tools based on decision-making information. In recent years, Banks have heavily invested in developing risk measurement information systems. I consider it because technological advances probably continue at a fast pace, making the assembly of risk information for financial companies less expensive. This paper briefly summarizes the relationship between accounting information system and the risk measurement.The results of more than 155 studies were integrated after examining more than 500 papers. In the present study. Although some researchers have not found a clear relationship between the accounting information system and risk measurement results, some have. The establishment of an effective accounting information system has been shown to be a competitive advantage.

Although the study topic remains ambiguous, the results will serve as a guide to researchers, practitioners and policy makers, as they can be financially sustainable. This research is aimed at examining the literature on these relationships. The results of the current study will be discussed and further research areas explored.