Ease of usage of accounting information systems in banking sector: A comparative study Sana’a city in yemen vis-a-vis Nanded city in India
Mueedh Dhaifallah Mueedh, Dr. BR Suryawanshi
Objectives: The paramount purpose of the current investigation aims to study ease of usage of the accounting information systems being applied in banking sector in both Sana’a city in Yemen and Nanded city in India, and assessment of performance of accounting information Systems in both countries, in addition to offering the proper refinements for quality of performance of AIS being applied in banking sector in both countries. Methods/Statistical analysis: In general, the present study relied on the descriptive approach. Hence, the proper ways have been chosen for the purpose of collecting data from the concerned samples. Accordingly, a set of tools which in line with this kind of the researches has been applied in collecting data and processing of the data such as a questionnaire and sampling, and using very proper descriptive and inferential statistics which will be able to achieve the objectives and testing hypotheses of the present study. So, the study has applied on accountants, managers, and technicians in IT department that work in banking sector through applying probability sampling, specifically the stratified sampling technique. Moreover, applying non parametric tests for testing of hypotheses, specially One- Sample Wilcoxon Signed Rank test. Findings: in the end, findings of the study evidenced that the general average of the chosen samples reached (3.79, 4.15) in both countries Yemen and India respectively. So, it refers to that AISs being applied in banking sector in both countries characterize ease of usage, these findings largely match with previous studies specially regarding to control aspects. On the other hand, the current survey shown that there are significance differences between samples pertained to the present study in both countries through the Mann Whitney test, which reached to. 003. And by mean rank values (97.22, 122.199) of both countries respectively. And the differences are in the favor of India. Improvements: The study has offered specific refinements to enhance the performance of AIS and to be steadier in the long run. And to make it in line with latest technology in this field permanently.