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The rapidly changing business environment vis-à-vis advances in technology, and the tendency to market liberalization on a global level enhanced the need of manufacturing companies in Yemen to keep up with the international business development and to secure a place in the global market. This is emphasized in the awareness of these firms of the importance of informational and technological sophistication to improve their competitive capabilities.Therefore, this study deals with the afore-mentioned issues, adopting five dimensions (i.e. Techniques Deployment, Orientation Factors,Performance Quality, Information Quality, and Value-Added)to evaluate accounting information systems(AIS).These five dimensions are formulated to suit the business environment and are taken to provide a comprehensive integrated approach to the evaluation of AIS.In this context, parties concerned with AIS will benefit from such evaluation especially in the absence of comprehensive standards for measurement and evaluation of AIS despite the significant contributions made by author in this area.In adopting five dimensions, this study is therefore distinguished by being more comprehensive than previous studies.

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Dr.MOHAMMED H.ALSAMHI M.Sc.A,Ph.D.Com.(AIS) Qualifications: 2000:B.Com.in Accounting,Ibb University,Yemen. 2007:M.Sc.in Accounting,King Saud University,KSA. 2011:Ph.D.in Commerce(AIS),University of Mysore,India. Academic title:Assistant Professor at Ibb University,Yemen Experience: 2000 2003 and 2011 NOW:Teaching Accounting Courses,Ibb University

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