The Role of Accounting Information System (AIS) in Rationalizing Human Resource Related Decisions: A Case Study of Selected Commercial Banks in Yemen
Keywords:
Accounting information system (AIS), human resource decisions, commercial banksAbstract
The purpose of the study is to explore whether there is a role for AIS in rationalizing HR related decisions. In addition to verify whether there are any obstacles to the use of the accounting information system (AIS) in rationalizing HR related decisions. A questionnaire was used in data collecting. Out of 140 questionnaires, only 101 were valid and suitable. The data analysis has been done by using SPSS and a number of statistical methods through descriptive statistics such as averages, standard deviations, and T-test. This study adds to the literature by providing an understanding of the role of AIS in rationalizing HR decisions in the commercial banks of Yemen. The study reached that there is a significant role for accounting information system (AIS) in rationalizing HR related decisions. It was also found that there are no obstacles to the use of AIS in rationalizing HR decisions. Finally, the study was concluded with some recommendations.
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