IMPLEMENTATION OF THE IRB-A APPROACH: WHAT IMPACTS ON THE ORGANIZATIONAL ARCHITECTURE OF MOROCCAN BANKS?

MISE EN OEUVRE DE L'APPROCHE IRB-A: QUELS IMPACTS SUR L'ARCHITECTURE ORGANISATIONNELLE DES BANQUES MAROCAINES ?

Jamila Ez-zaouine and Abdelkbir Elouidani
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Jamila Ez-zaouine: Université Ibn Zohr = Ibn Zohr University [Agadir]
Abdelkbir Elouidani: Université Ibn Zohr = Ibn Zohr University [Agadir]

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Abstract: Several banks have demonstrated the significant weight of the Basel reforms, and mainly of the adoption of the most advanced approaches for measuring credit risk. Indeed, the implementation of this approach (IRB-A) implies a change in the organizational architecture affecting one or more aspects of the bank which must be better adapted to prudential requirements (reorganization of the information system, readjustment of the system internal control, redistribution of tacit knowledge and reallocation of decision-making rights). Our objective is to analyze the impact of the implementation of IRB-A on the organizational architecture of banks, to deduce, through the results of our survey, the state of play and the prospects for adoption. of this approach by Moroccan banks.

Keywords: IRB-A approach; information system; knowledge mobilization; internal control system; allocation of decision-making rights; change management; approche IRB-A; système d’information; mobilisation des connaissances; dispositif de contrôle interne; allocation des droits décisionnels; conduite de changement (search for similar items in EconPapers)
Date: 2021-01
Note: View the original document on HAL open archive server: https://hal.science/hal-04180161v1
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Published in Revue D’Etudes en Management et Finance D’Organisation , 2021, 6 (1), ⟨10.5281/zenodo.8238447⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04180161

DOI: 10.5281/zenodo.8238447

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