The Impact Applying Electronic Governance in Enhancing Transparency and Disclosure in Islamic banks in Saudi Arabia: A Case Study of Al Bilad Bank

Abstract

This study aimed to show the impact of the application of electronic governance in enhancing transparency and disclosure in Islamic banks in Saudi Arabia through a case study of Bank Albilad, the researcher used the descriptive analytical approach, where a questionnaire was designed and distributed to (351) employees of the bank, and the study found a statistically significant impact of the dimensions of electronic governance on enhancing transparency and disclosure, The results of multiple linear regression analysis showed that the dimensions of e-governance (discipline, justice, accountability, responsibility, and independence) have a positive impact on transparency and disclosure in Saudi Islamic banks, and the results showed that the accountability dimension is the most influential dimension on transparency and disclosure, followed by justice, independence, responsibility, and discipline respectively. The study recommended the need for Saudi Islamic banks to enhance transparency and disclosure by adopting a strategy aimed at increasing the effectiveness and application of e-governance.