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Objectives: To study the system quality of AIS being applied in banking sector in both Sana’a city in Yemen and Nanded city in India, and to provide refinements needed for system quality of AIS being applied in banking sector in both countries.

Methods/Statistical analysis: The present study depended on the descriptive approach. Hence, the survey method is used for the study for being the most suitable technique for collecting data from the representative samples. Accordingly, a group of tools which fit with this type of researches has been applied in data collection and processing such as sampling, questionnaire and using appropriate descriptive and inferential statistics which will be able to accomplish of the objectives and testing hypotheses regarding the present study. So, the study has targeted managers, accountants and technicians in IT department working in banking sector by applying probability sampling, specifically the stratified sampling technique. Moreover, the current study applied non parametric tests for testing of hypotheses, especially One- Sample Wilcoxon Signed Rank test.

Findings: Eventually, the study revealed that the general average of the selected samples were (4.08, 4.28) in both countries Yemen and India in a row, which refer to that AIS being applied in banking sector in both countries are of high quality , these results go along with previous studies. The specially regarding to censorial procedures. On the other hand, the current study disclosed that there are significance differences between samples of the current study in both countries through the Mann Whitney test, which reached to .003. And by mean rank values (97.22, 122.199) of both countries respectively. The differences are in the favor of India.

Improvements: The present study has provided certain refinements which in turn enhance the performance of AIS for keeping on its stability for so long time, and make it keeping up with latest technology in this domain continuously.  


Keywords

System–Quality, Accounting, Accounting Information Systems (AIS), Banking Sector.
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