Research Article
Ziad Abdulhaleem Althebeh
Abstract
This study aimed to identify the impact of accounting information system on reducing liquidity risks in Saudi Arabia between Islamic and Commercial Banks listed in the Saudi Stock Market, through a comparative study of the annual reports for these banks. The researcher used inductive deductive approach in this research. The study was carried on a population consists of (3) Commercial Banks and (3) Islamic Banks listed on Saudi Stock Market. The researcher used appropriate statistical methods through SPSS program. The most important findings of this study that the liquidity problem is one of the most serious problems facing Islamic Banks; because of the nature of the projects in which to invest the money, and not dealing with the interest of usury (RIBA), there was no statistically significant difference of the accounting information system on reducing liquidity risks between Islamic Banks and Commercial Banks, Islamic banks have been most successful in liquidity indicators compared to Commercial Banks and that some of the Commercial Banks established affiliated Islamic Banks, this emphasizes that Islamic Banks have a competitive strength, therefore they have the possibility of attracting depositors and investors. The study made a number of recommendations, the most importance of these: developing accounting information systems in order to contribute to future prospects of liquidity position, providing adequate internal control for each bank for a various investment management, and study recommended that there is a need to provide appropriate financial and administrative measure instruments in order to avoid liquidity risks so as not to face financial insolvency, which leads to bankruptcy.