دور نظم تخطيط موارد المؤسسة ERP في تحسين كفاءة نظم المعلومات المجاسبية في البنوك اليمنية : دراسة ميدانية

الملخص EN

The study aimed to identify the role of enterprise resource planning (ERP) systems in improving the efficiency of accounting information systems in Yemeni Banks.

to achieve the goal of the study, the researcher used the descriptive analytical approach, and the data was collected by distributing (200) questionnaires to a random sample of workers operating accounting information systems in a number of Yemeni Banks, of which (182) valid recovered questionnaires were analyzed.

the study reached a set of results, the most important of which is the existence of a role for enterprise resource planning (ERP) systems in improving the efficiency of accounting information systems, as (ERP) helps in improving internal control procedures, reducing the risks of accounting information systems, and producing good, appropriate, reliable, impartial and timely information.

the researcher has recommended a number of recommendations, including: the necessity of paying attention to enterprise resource planning (ERP) systems in banks, allocating a sufficient portion of the budget for their development, including the development of enterprise resource planning (ERP) systems in academic programs and giving them special importance in accounting information systems, and computer care.

and computerized accounting applications because they represent an important part of accounting information systems.