Abstract:

This research aims to determine the role of using useful accounting information in risk management in Saudi banks under digital services.
This study is based on an exploratory study and desk study from the literature review.
This study revealed that there is a statistically significant relationship between using useful accounting information in the risk management process in Saudi banks under digital services and achieving positive results in general. There is a positive and strong correlation, the value of which is 0.94. This study, also, revealed that there is a statistically significant relationship between using accounting information in risk management in the Saudi banks under digital services and reducing risks. There is a positive and strong correlation, the value of which is 0.80. In addition, the study revealed that there is a statistically significant relationship between using accounting information in risk management in the Saudi banks under digital services and avoiding risks. There is a positive and moderate correlation, the value of which is 0.66.
Finally, the researcher recommends the necessity of using useful accounting information in the Saudi banks properly to improve the quality of risk management process more and more, especially under digital services.