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Objectives: This study aims to discover the current position of performance of the AIS used in banking sector in both India and Yemen, specially, Nanded city and Sana’a city successively, by study of internal users’ satisfaction of AISs used in both countries, for the purpose of keeping stability of the AISs used in both countries as long as possible, in addition to sharing of expertise between both countries in this domain.

Methods/Statistical analysis: Descriptive approach and inferential statistics (parametric and non-parametric tests) had been used for achieving the above stated objectives, and testing hypotheses of the research work.

Findings: Results of the research work uncovered that the general mean value of questionnaire hit (4.19, 3.95) in India and Yemen. This indicates that AIS used in banks in India and Yemenis of good performance.

Improvements: This point refers to some recommendations have been formulated in order to strengthen and enhance the current position of performance of AIS used in banking sector in both countries India and Yemen.


Keywords

System, Internal Users’ Satisfaction, Accounting, Accounting Information Systems (AIS), Banking Sector.
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