Service Quality of Accounting Information Systems: A Detailed Empirical Study on Banking Sector in Sana City in Yemen and Nanded City in India

Abstract

The current study endeavors to investigate the service quality of AIS being applied in banking sector in both Sana’a city in Yemen and Nanded city in India, and offering the proper refinements for services quality of AIS being applied in banking sector in both countries. Methods / Statistical Analysis: The current study relied on the descriptive approach. Then, the survey method is regarded the proper way for collecting data from the representative samples. Accordingly, a set of tools which fit with this type of the researches has been applied in collecting data and processing of the data like a sampling, questionnaire and using very apt descriptive and inferential statistics which will be able to achieve of the objectives and testing hypotheses of the present study. Therefore, the study has focused managers, accountants and technicians in IT department working in banking sector through applying probability sampling, specifically the stratified sampling way. In addition to apply non parametric tests for testing of hypotheses, specially One- Sample Wilcoxon Signed Rank test. Findings: In the long run, findings of the study brought out that the general average of the selected samples were (4.08, 4.24) in both countries Yemen and India respectively, which in turnpoint to that AIS being applied in banking sector in both countries are of high quality, these results match with previous studies specially regarding to censorial procedures. On the other side, the present study uncovered that there are significance differences between samples of the current study in both countries by the Mann Whitney test, which reached to .003. And through mean rank values (97.22, 122.199) of both countries in a row. And the differences are in the favor of India. Improvements: The present study has rendered certain refinements to consolidate the performance of AIS for comkeeping on its stability in the long run, and make it in line with latest technology in this field in steadily.

Keywords: Accounting, Accounting Information Systems (AIS), Banking sector, Service, System.

View PDF