تفاصيل الرسالة العلمية

The study aimed to indicate the role of accounting information systems in reducing the financial risks related to investment diversification policies in Kuwaiti commercial banks, and to identify the role of accounting information systems in the reduction of liquidity risk, pricing risk, currency risk, concentration risk, credit risk and operating risk, and the study population consisted of financial managers and investment managers and credit managers and staff working in the Kuwaiti commercial banks consisted of (120) employees. For the purposes of data processing, the researcher used the arithmetic means and standard deviations for the study sample answers on the paragraphs of the questionnaire, and the Cronbach's alpha test to measure the reliability of study tool, and t test for one sample to test the hypotheses of the study. Results of the study showed that the Kuwaiti commercial banks adopt a high level of reduction financial risks, the results also showed the presence of the role of accounting information systems in reducing the financial risks related to investment diversification policies in Kuwaiti commercial banks. The study made a number of recommendations including the need of the Kuwaiti commercial banks? managements to continue and maintain the high level showed in the role of accounting information systems in reducing the financial risk related to investment diversification policies