أثر إدارة مخاطر التطبيقات المالية الإلكترونية في تعزيز الميزة التنافسية(دراسة ميدانية في المنشآت المالية اليمنية)

This study aimed to demonstrate the impact of electronic financial applications risk management on enhancing the competitive advantage in Yemeni financial institutions. The study adopted the descriptive-analytical approach due to its suitability for its nature, relying on a theoretical framework that assisted in designing a questionnaire to collect primary data. The questionnaire underwent verification for face validity, internal consistency validity, and reliability until its final version was deemed suitable for application to the study population. The population consisted of Yemeni financial institutions that rely on electronic financial applications in their operations, totaling (31) institutions. The questionnaire was distributed electronically to a purposive sample of financial personnel; (124) forms were distributed, with responses received from (108) employees. After reviewing the responses, (10) forms were excluded due to unsuitability for statistical analysis, resulting in (98) valid forms for analysis.

The results showed that the management of electronic financial applications risks is positively correlated with enhancing the competitive advantage of financial institutions, with a correlation coefficient of (0.67). Furthermore, it effectively contributes to enhancing competitive advantage with a high impact value of (0.80).The study recommended strengthening control procedures to reduce errors by developing the technological systems used in internal control and improving mechanisms for the automatic verification of transactions to ensure the accuracy of financial operations