The specific characteristics, economic aspects and importance of banking risk management in accounting training
Abstract
A bank, as all economic entity, should seek to take risks that are commensurate with the expectations of its owners in terms of profitability. The Bank shall base its income from its activities and the risks associated with them on risk-taking in order to reduce potential losses. Banking risks are linked to the economic risks of the financial system and represent a separate risk category. Banking risk analysis is important in the context of a developing economy, because depending on the data obtained, certain decisions are taken regarding the assessment of further economic and financial processes in a given area of activity. This article presents a literature review (2000-2021) on banking risk and accounting education using the Scopus database. The article also reviews the disciplines in which most scientific work has been done and analyses which countries have the most research.
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