Document Type : Original Article


استاد یار حسابداری ،گروه حسابداری ،دانشگاه غیر انتفاعی ،پرندک


In service organizations such as banks, transportation industry, medical services, insurance, hotels, etc., the appropriate and predicted structure of profitability is more sensitive. Because the customer is considered a part of the service provided in the process of providing services, the solutions should be taken towards the personalization of these services for each customer and a sense of confidence should be created for the customer in relation to the profitability of these organizations. Part of the ownership of banks and financial institutions is in the hands of major shareholders, government organizations, banks (especially investment banks). In the years when banks had heavy debt and violated their financial covenants, the managers of these banks used new management techniques to take profit management measures and convince creditors and display a good financial image of the bank. Decreasing the organizational quality of banks; As a result of high liquidity growth and one of the ways out of the capital market from the financial crisis created by banks; increasing the audit quality of internal audit committees; And the use of the earned profit is to expand the granting of loans to production and service units. Many banks that were close to the border of bankruptcy, it was difficult to fulfill their financial obligations.