أثر خصائص أنظمة تخطيط موارد المؤسسة في تحسين فاعلية نظام الموازنات التخطيطية : دراسة ميدانية في شركات الاتصالات بالجمهورية اليمنية

الملخص EN

This study aimed to measure the impact of characteristics of enterprise resource planning (ERP) systems in improving the effectiveness of budgeting systems on telecommunication companies in Yemen.

To achieve the objective of this study, a questionnaire was designed for collecting data from the target population in the six telecommunication companies in Sana’a city in the Republic of Yemen.

A sample of 135 employees in four non-governmental telecommunication companies was selected from the departments of finance, budget and financial analysis, internal audit, and information technology.

The Statistical Program for Social Sciences (SPSS) was used to analyze the data.

The results of the study revealed that there is statistically significant positive impact of ERP characteristics on improving the effectiveness of the budgeting system.

The study recommends that telecommunication companies need to adopt the implementation of ERP systems completely to improve the effectiveness of their budgeting systems.