Abstract:

The research aimed to highlight business mergers according to International Accounting Standards among banks as a new phenomenon in Syrian banks operating in the Syrian Arab Republic, and the role of this phenomenon in improving customer satisfaction with banks and its impact on enhancing the services provided to the customer segment.

Given the problems that banks may face and the desire of some banks to expand, which created a suitable environment for business merger operations in the banking sector, the importance of the research lies in determining the role of merger operations in improving customer satisfaction after a business merger and demonstrating their role in providing a new vision and implementing new services as one of the positive outputs of the merger process.

The research adopted the descriptive approach, where the researcher studied all available references, studies, and research related to the research topic, aiming to crystallize the theoretical framework of the research. Then, the required data were collected to enable testing of the specified hypothesis, through designing and distributing a questionnaire to a sample of bank customers, in addition to conducting personal interviews with them and personal observations from the practical reality.

The collected data were analyzed and the research hypothesis was tested using statistical software for social sciences (the program used in this study is SPSS). The research results were reached based on data analysis, and a set of recommendations were proposed in light of those results. The study concluded with the following results:

• There is a positive role for the business merger phenomenon in improving the quality of banking services provided to customers.
• There is a positive role for the business merger phenomenon in providing new services within the branch network for customers.
• There is a positive role for the business merger phenomenon in improving customer satisfaction with the bank.

Keywords: Business Mergers – International Accounting Standards – Syrian Banks – Customer Satisfaction.