Researcher Ibrahim Mahdi Awarded a Doctorate in Accounting from the Economic and Financial Studies and Research Center
Researcher Ibrahim Ali Mohammed Mahdi has been awarded a doctorate in Accounting from the Economic and Financial Studies and Research Center, for his dissertation “A Proposed Framework for Developing Performance Evaluation to Enhance Strategic Performance in Yemeni Organizations: A Field Study.”
The Viva committee consisted of:
- Professor Fouad Ahmed Al-Ofairi, external examiner – Ibb University, Chairperson.
- Professor Akram Mohammed Alweshali, Supervisor – Ibb University, Member.
- Dr. Mohsen Babaki Abdul Qader, internal examiner – Sana’a University, member.
The dissertation aimed to propose a framework for developing performance evaluation through the integration of modern administrative methods, such as the Balanced Scorecard (BSC), Benchmarking (BM), Time-Driven Activity-Based Costing (TDABC), and Six Sigma (SS).
The dissertation also sought to enhance the strategic performance of Yemeni organizations in line with the variables of the modern business environment, while reviewing the shortcomings of traditional financial measures.
The dissertation concluded with several findings, most notably that the integration of modern administrative methods contributes to enhancing the strategic performance of Yemeni organizations, reflecting diversity and comprehensiveness in performance measures.
The study indicated that there were statistically significant differences between the opinions of the sample (academics and legal accountants) regarding the contribution of this integration, with the results favoring legal accountants, indicating practitioners’ awareness of the importance of this integration in enhancing strategic performance.
The Viva voce was attended by the University Rector, Professor Mohammed Ahmed Albukhaiti, his Vice Rector for Academic Affairs, Professor Ibrahim Almuta’a, the director of the Economic and Financial Studies and Research Center, Dr. Manaf Addailami, a number of university officials and academics, and a number of postgraduate students at the center, as well as friends, colleagues, and family members of the researcher.
