دور المعلومات المحاسبية في ترشيد عملية اتخاذ القرارات طويلة الأجل في البنوك اليمنية : دراسة ميدانية لعينة من آراء موظفي بنوك محافظة عدن

الملخص EN

This study aims at investigating the role of accounting information in rationalizing long-term decisions making in Yemeni banks in general and in banks of Aden Governorate in particular.

Where a survey study was conducted on a sample of 10 banks of Aden Governorate.

Of the 42 questionnaires distributed, 30 were returned and analyzed by using Statistical Package for Social Science (SPSS).

The results of the current study show that the accounting information plays a major role in the Yemeni banks in the process of rationalizing investment decisions as well as the process of making credit decisions, which leads to a reduction in the credit risk that may fall to the minimum extent possible.

The finding of this study also recommended a number of other recommendations, the most important: the need to apply Yemeni banks to modern accounting systems, Technology systems to cope with the rapid development in the current era in order to obtain more accurate information and to benefit from the best results, and the need to develop the capabilities of decision makers in the banks and training them on how to deal with changes that occur in the surrounding environment.