Discussion of a Qualitative Project on the Role of Accounting Information in Developing Pharmaceutical Companies in Yemen by Students from the Accounting Department

University Media

As part of the academic excellence pursued by the Emirati University, and within its ongoing efforts to prepare qualified professionals capable of making a real impact on the job market, the College of Administrative and Financial Sciences – Accounting Department – witnessed the discussion of a qualitative graduation project entitled: “The Impact of Accounting Information on the Development of Pharmaceutical Companies in Yemen,” a field study applied to a number of pharmaceutical companies in the capital city of Sana'a.

This project was undertaken as a requirement for obtaining a Bachelor's degree in Accounting, and was prepared by a select group of students: Saleh Sadiq Jazilan, Saleh Mohammed Bahakim, Yousef Ammar Asid, Sharaf Khalid Al-Radmi, Wael Adel Thabet, Abdul Aziz Mu'taz Al-Muqatri, and Abdul Rahman Yahya Al-Qaisi, under the distinguished academic supervision of Dr. Yasser Al-Mawari, who guided the research through all stages with precise scientific direction, reflecting the depth of academic expertise within the department.

 The discussion committee comprised a distinguished group of academics, including:

Dr. Ammar Mahyoub (external examiner), along with the internal discussion committee: Dr. Fahmi Al-Daqaf, Dr. Abdullah Al-Qurashi, Dr. Mohammed Al-Rahbi, and Dr. Hadi Al-Sayyad, who enriched the discussion with insightful scholarly observations reflecting the high level of seriousness and professionalism in evaluating research projects.

The project stemmed from a deep understanding of the importance of accounting information as a strategic tool in supporting administrative decision-making, particularly in a vital sector like the pharmaceutical industry in Yemen, which faces rapidly evolving economic and technological challenges. The study aimed to analyze the impact of the quality of accounting information on enhancing the growth and stability of these companies and boosting their competitiveness and innovation capabilities.

The researchers adopted a descriptive-analytical approach, relying on precise scientific tools. A questionnaire was designed according to modern scientific standards and targeted a sample of administrative leaders and accountants in pharmaceutical companies in Sana'a. The sample size was 90 individuals, and 59 valid questionnaires were returned for analysis, a response rate reflecting professional engagement with the study topic.

 The team also used advanced statistical analysis tools via SPSS software, including arithmetic means, standard deviations, Pearson correlation coefficient, t-test, and analysis of variance (ANOVA), in addition to simple regression analysis. The reliability of the instrument was confirmed using Cronbach's alpha coefficient, reflecting a high level of professionalism in the design and execution of the research.

The study reached significant scientific and professional findings, most notably a strong positive correlation between the quality of accounting information and the development of pharmaceutical companies. The results demonstrated that this information possesses a high degree of reliability and impartiality, making it a key driver of growth through increased assets and revenues, and a supporter of progress through enhanced competitiveness and managerial innovation.

The results also revealed that accounting information explains approximately 81% of the variance in company development, a scientific indicator reflecting the significant impact of effective accounting systems on achieving institutional development.

This discussion reflects the high quality of education provided by the UAE University, which is not limited to theoretical aspects but extends to linking academic knowledge with practical realities and producing applied research that contributes to addressing real issues in society. 

This project affirms that university students are not merely recipients of knowledge, but partners in its production, capable of providing innovative scientific solutions that support the national economy and enhance the development process.

The Emirates International University continues to solidify its position as a leading educational institution, graduating a generation of accountants capable of leading change and making a difference in diverse work environments with confidence, competence, and capability.

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