التكوين المعرفي المحاسبي الملائم لديناميكية التشغيل المعلوماتي في بيئة الأعمال اليمنية

Abstract EN

This paper aims to characterize the appropriate cognitive accounting construction for the informational operation dynamics in Yemeni business environment through a quadridimensional (knowledge, cognitive, professional and behavioral) system, which embodies the future demands in this regard.

The study adopts the descriptive analytic approach in two spheres: theoretical and practical, appropriate to the nature of the study.

A questionnaire was designed for collecting data.

The study population consists of academics, accountants, auditors, accountants, owners and/or managers (directors of organizations) in the business sector.

The results of the study show that the cognitive accounting systems in question are in need of an integrated system of developmental procedures and methods.

These are needed to ensure the appropriate responsivity to the informational operation dynamics and to meet the future requirements of business organizations, necessary for coping with the contextual variables of the economics of knowledge.