Faculty of Commerce & Economics | SU
The Department offers distinguished academic programs in the fields of accounting and auditing, focusing on their applications in business organizations and various institutional settings.
To achieve excellence and leadership at the local and regional levels in teaching, learning, and scholarly and professional research within the disciplines of accounting and auditing.
The Department of Accounting strives to prepare distinguished accounting and auditing professionals at the local and regional levels by equipping them with comprehensive academic and professional knowledge, fostering ethical values, and developing their competencies to compete effectively in the labor market. The Department also seeks to address the challenges of the contemporary business environment through a quality-driven educational process that promotes scientific research, encourages innovation, and develops appropriate solutions to the problems faced by business organizations, thereby achieving impactful community partnerships.
1. To provide students with high-level cognitive and practical qualifications, and to deeply instill the professional ethics and codes of conduct associated with the accounting and auditing profession.
2. To continuously update the department’s academic programs and curricula, establish postgraduate programs in accounting and auditing, and assimilate scientific, technological, and professional advancements to fulfill labor market demands and foster community partnership.
3. To fulfill quality assurance and academic accreditation requirements in accordance with national standards, as well as the accounting education standards promulgated by the International Federation of Accountants (IFAC).
4. To direct scientific research initiatives toward resolving the structural and operational challenges faced by governmental entities, financial institutions, and business enterprises, thereby providing appropriate, evidence-based solutions.
5. To contribute to the advancement of the accounting and auditing profession in Yemen through active engagement and collaboration in the regulatory and developmental initiatives undertaken by relevant professional and governmental bodies.
The program comprises specialized accounting courses covering advanced topics that contribute to the advancement of knowledge and elevate the caliber of scholarly research in the field of accounting. Furthermore, it offers practical solutions to the complex challenges and problems confronting the finance and business community, with a particular emphasis on enhancing financial reporting, developing sophisticated accounting systems, and evaluating financial performance.
To prepare academically and professionally qualified competencies in the fields of accounting, auditing, and scientific research, thereby meeting the needs of the local and regional labor market while aligning with the challenges posed by the contemporary business environment.
1. To equip students with the requisite knowledge for their academic and practical qualifications in the domains of accounting and auditing.
2. To develop students' analytical and critical thinking abilities to solve accounting and financial problems using scientific and innovative methods.
3. To advance the level of scientific research and encourage the dissemination of research and studies, directing scientific research activities toward addressing challenges faced by government entities and business enterprises, and providing appropriate solutions to achieve community partnership.
4. To qualify specialists capable of pursuing advanced graduate studies, equipping them with the knowledge and skills necessary to enroll in various specialized doctoral programs.
5. To develop students' effective communication skills and foster a spirit of collaboration, enabling their integration into academic and professional roles.
6. To reinforce commitment to Islamic values, professional conduct codes, and ethics in the field of accounting and auditing.
1- Total Credit Hours Required for Graduation: 39 credit hours (33 credit hours for coursework + 6 credit hours for the Master's Thesis).
2- Minimum Passing Grade per Course: 65 out of 100.
3- Minimum Cumulative GPA Required for Graduation: "Good" (equivalent to 75% or 2.75 on a 4.0 scale, as applicable). If a student achieves a cumulative average below this threshold, they may be awarded a Postgraduate Diploma, and their enrollment in the Master's program will be terminated.
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