The researcher/ Ammar Saleh Al-Yanaeai, Obtained the Master degree in Accountant with an Excellent average, from the Department of Accounting, Faculty of Commerce and Economics

The researcher/ Ammar Saleh Mohammed Al-Yanaeai, has successfully awarded his Master degree with an Excellent average from the Department of Accounting, Faculty of Commerce and Economics, Sana’a University. He achieved a remarkable grade of 95% for his thesis titled “The impact of implementing the Theory of Constraints (TOC) in enhancing the strategic role of the Balanced Scorecard (BSC) in the telecommunications sector in the Republic of Yemen” which was defended on Sunday, 23 Jumada I 1446 Hijri, corresponding to November 24, 2024.

The discussing committee consisted of:

Associate Professor Mohammed Hosseini Al-Hosseini, External Examiner, Head of Committee.
Dr. Khaled Saleh Ali Al-Matary, Principal Supervisor, Committee Member.
v Dr. Mojeeb Al-Rahman Ahmed Mosleh Abdullah, Internal Examiner, Committee Member.

The study aims to identify the impact of implementing the Theory of Constraints (TOC) in enhancing the strategic role of the Balanced Scorecard (BSC) in the telecommunications sector in the Republic of Yemen.

The study revealed significant findings, notably a statistically significant impact (α ≥ 0.05) of implementing the Theory of Constraints on enhancing the strategic role of the Balanced Scorecard within the Yemeni telecommunications sector.

Based on the findings and conclusions of this study, several key recommendations emerge. Most notably, telecommunications companies in the Republic of Yemen should prioritize the implementation of the Theory of Constraints to significantly enhance the strategic efficacy of the Balanced Scorecard. Moreover, it is imperative for these companies to integrate social and environmental perspective into the Balanced Scorecard.

Attendees of the session were a number of academics, researchers, interested students of the major, as well as the researcher’s colleagues and some of family.