Accounting Department

Department Overview

The Accounting Department at the Economic and Financial Studies and Research Center is a pioneer in offering specialized postgraduate programs (Master's and PhD) in the fields of accounting, internal auditing, and risk management. The department aims to prepare and qualify academic and professional cadres equipped with the latest scientific knowledge and practical skills in accordance with comprehensive quality standards. Through its high-quality programs, the department seeks to meet the needs of the local and regional labor markets, providing innovative solutions and specialized consultations that contribute to enhancing the financial and regulatory performance of public and private sector institutions, with a strong focus on promoting scientific research to address contemporary accounting and financial issues.

Department Vision

The Center for Economic and Financial Studies and Research aspires to be a national center of excellence in education, learning, scientific research, and community service, while attaining regional prominence and serving as Yemen's leading institution for economic and financial research, professional training, and specialized consultancy.

Department Mission

The Department is committed to educating and preparing academically distinguished and research-oriented professionals in accounting and auditing who demonstrate excellence and professional competence, while addressing the current and future needs of the labor market at the local and regional levels.

Department Aims

1. Strengthen students' understanding of the core concepts, principles, and theories of accounting and auditing.
2. Enhance students' academic knowledge and practical competencies in the fields of accounting and auditing.
3. Expose students to current developments and emerging trends in accounting and auditing within their area of specialization.
4. Deliver high-quality, learner-centered teaching methods that incorporate modern teaching approaches.
5. Promoting students' analytical competencies, creativity, and critical thinking.
6. Develop students' proficiency in utilizing modern technologies and digital systems related to accounting and auditing.
7. Foster the effective integration of theoretical learning with professional practice, ensuring graduates acquire the knowledge and skills required in accounting and auditing.
8. Prepare students to effectively employ scientific research methodologies in producing reports and studies that support decision-making in government institutions, financial organizations, and the private sector.

Academic Programs in the Department

Master of Internal Auditing and Risk Management

The MA program in Internal Auditing and Risk Management aims to equip students with comprehensive academic knowledge within the scope of their specialization. In addition, it provides students with the scientific and practical skills required to meet the current and future demands of both the local and international labor markets. To achieve these objectives, the program is delivered by highly qualified teaching staff with distinguished academic credentials. Modern scientific technologies are incorporated into the courses, and a structured postgraduate study plan is adopted to ensure that students acquire specialized academic knowledge, with a continuous focus on applied research as an essential part of the graduation requirements. The study plan is subject to regular review and continuous periodic monitoring, in terms of addition, deletion, or modification of some courses or course content to keep pace with current global and scientific developments.

Program Vision

Program Aims

1. Enable students to employ tools and methods of risk assessment, governance, and control in the field of financial and administrative internal auditing.
2. Develop students’ understanding of internal auditing standards, as well as auditing theory and methodology, in order to prepare highly competent professionals to serve the community.
3. Instill the ethical principles of the internal auditing profession in accordance with both Islamic values and internationally recognized professional ethics.
4. Encourage and support applied research in the field of internal auditing.
5. Graduate professionally qualified specialists in internal auditing who can contribute to the advancement of the profession and the service of the community.

Program Requirements

Admission Requirements:
- Hold a bachelor’s degree from a recognized Yemeni university or an equivalent institution.
- Successfully pass the program’s personal interview conducted by the department.
- Have no record of dismissal from any university for disciplinary reasons.
- Comply with the admission requirements stipulated in the Unified Regulations for Graduate Studies and their executive bylaws at the university.

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PhD in Accounting

The PhD program in accounting aims to equip students with comprehensive academic knowledge within their precise specialization. Furthermore, it provides students with the scientific and practical skills required to meet the current and future demands of both local and international labor markets. The program also prepares outstanding students for teaching positions within their specialized field in the PhD program. To achieve these objectives, the program is delivered by highly qualified faculty members holding distinguished academic credentials and incorporates modern educational technologies into research. Additionally, a structured postgraduate study is adopted to ensure students’ acquisition of specialized academic knowledge, with a continuous focus on applied research as an essential graduation requirement. The curriculum undergoes regular, periodic review alongside tracking modern studies in accounting and auditing to keep pace with current global and academic developments. Moreover, students are encouraged to engage themselves in the relevant scientific seminars and follow up with modern theories in accounting and auditing to enhance their professional expertise and broaden their academic and practical capabilities and skills.

Program Vision

Program Aims

1. Strengthen students' understanding of the core concepts, principles, and theories of accounting.
2. Enhance students' research capabilities and practical competencies in the field of accounting.
3. Deliver high-quality, learner-centered teaching methods that incorporate modern teaching approaches.
4. Promoting students' analytical competencies, creativity, and critical thinking.
5. Develop students' proficiency in utilizing accounting-related technologies.
6. Foster the effective integration of theoretical and practical accounting skills.
7. Prepare students to effectively employ scientific research methodologies in producing reports and analytical studies that support decision-making in government institutions, financial organizations, and the private sector.

Program Requirements

Admission Requirements:
- Hold an MA degree with a minimum grade of Good from a recognized university in Economics, Financial and Banking Sciences, Finance and Banking, Accounting, Agricultural Economics, Public Administration, Business Administration, or Local Development Management, or another related discipline as specified in the program’s admission regulations.
- Applicants who do not hold an MA degree in Economics, Financial and Banking Sciences, or Finance and Banking are required to publish an additional (third) research paper before starting their dissertation research.
- Obtain an English language proficiency certificate from the Community Center for Translation & Language Teaching at Sana’a University and a computer proficiency certificate from the Computer Center at Sana’a University during the study period, in accordance with the University’s graduate studies regulations.

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Department Faculty Members

Omdurman University - Sudan

Associate Professor

Dr. Muneer Al-Mikhlafi

Computer Science

Universiti Putra Malaysia - Malaysia