Accounting information systems and its application in petroleum companies in Yemen

Abstract

The main purpose of this study is to investigate to which extent petroleum newlinecompanies apply advance and modern accounting systems, to which those systems newlineenable to fulfill with adapt to rapidly changing conditions induced by globalization and newlinenew business paradigms and also to which extent those systems enable to fulfill with newlineYemeni environment requirements. newlineThis study, based on questionnaires addressed to the individuals involved with the newlineaccounting and financial departments of petroleum companies in Yemen, the major jobs newlineof respondents were accountants, accounts directors and internal checkers. And also newlineinterviews addressed to the specialists in both of the Yemeni Ministry of Oil and the newlineTax Authority. newlineGenerally, speaking the work of this thesis consists of two main parts. A newlinetheoretical part which gave background, described of the Accounting Information newlineSystems (AIS), and discussed the development and recent directions in Accounting newlineInformation Systems. The researcher in this study has explained some advances newlinetechnology in Accounting Information System must apply in petroleum companies as: newlineEnterprise Resource Planning (ERP), Systems Applications, and Products (SAP), newlineDecision Support System (DSS) and Case-Based Reasoning (CBR), which could enable newlineAIS to capture information beyond the historical financial data. newlineThe second part of this study is an empirical part which deals with and describes the newlinecurrent situation of Accounting Information Systems applied by petroleum companies newlinein Yemen, based on questionnaires addressed to the individuals involved with the newlineaccounting and financial departments of those companies, the major jobs of respondents newlineXVIII newlinewere accountants, accounts directors and internal checkers. Also interviews have been newlineaddressed to the specialists in both of the Yemeni Ministry of Oil and the Tax newlineAuthority, addition to the observations has been discovered by the researcher during his newlinepractical work of the Petroleum Companies, Ministry of Oil in Yemen, and Tax newlineAuthority.