Accounting Research Studies Electronic Accounting Systems in Yemeni Banks

 University Media

The Department of Accounting and Finance at the Faculty of Administrative and Humanities Sciences held an open defence of a student graduation research project as part of the requirements for the Bachelor's degree. The study, titled “The Role of Electronic Accounting Systems in Enhancing the Effectiveness of Internal Controls in Yemeni Commercial Banks: A Field Study,” examined the contribution of electronic accounting systems to improving financial and administrative performance.

The research highlighted the role of these systems in strengthening the effectiveness of internal controls, reducing operational errors and risks, and enhancing transparency and reliability in banking operations.

The study was supervised by Dr. Fadl Abdulmughni and examined by Dr. Muadh Taher. During the defence, the student researchers presented the study’s key findings and recommendations and responded to questions and observations raised by the examination committee.