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Globally, serious doubts are now expressed about the quality of accounting education, and employers are concerned about the lack of employability among graduates. There is a lack of a validated tool to measure employability in the Saudi Arabia context. Such a tool is required to assess the level of employability so that required corrective measures could be taken. The purpose of the study is to construct and validate a questionnaire to measure employability of accounting graduates.

The data for the study was collected from various accounting professionals using a pool of 50 items from 420 randomly collected samples. The researchers used different statistical techniques, including exploratory and confirmatory factor analysis, to construct and validate the 29 item questionnaire.

Based on the purpose of the study, a questionnaire for measuring the employability of accounting graduates was constructed. The questionnaire developed and scientifically validated through various scientific techniques has 20 items under five factors. The questionnaire is ideal for measuring employability of accounting graduates.

A fair review of the literature revealed a dearth of a validated tool to measure employability of accounting graduates. The study has constructed and validated a questionnaire to measure employability of accounting graduates, thereby bridging the gap in literature. This questionnaire, it is expected, would facilitate the conduct of further empirical examinations about employability of accounting graduates.

This study aims to empirically examine accounting information system (AIS) success at the organizational level during COVID-19 era.

Based on the information system success model, this paper developed its model and proposed a total of nine hypotheses. This paper gathered the required data via a questionnaire from Yemeni small and medium enterprises (SMEs) owners and managers. To test the proposed research model paths, SmartPLS software, which is known as partial least squares structural equation modeling, was used.

The results showed that the quality dimensions (information quality and system quality) positively affected the use of AIS and satisfaction; user satisfaction positively affected the use of AIS. Management support positively affected the AIS users' usage and satisfaction. Finally, the use dimensions (user satisfaction and usage) positively impacted the net benefits in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. In all, this research has succeeded in providing support for DeLone and McLean's IS success model at the organizational level during the COVID-19 era.

AIS is becoming increasingly important for SMEs in low-income countries like Yemen, particularly in the present pandemic conditions (COVID-19 era). By using AIS, users can access the enterprise's data and conduct transactions without being limited by distance. Indeed, AIS proved its ability in enhancing the net benefits at the organizational level in the COVID-19 era in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. However, AIS can only be considered useful to the enterprise if it is effective/successful.

This study is one of the first to have assessed the impact of AIS success at the organizational level in the era of COVID-19 pandemic, the context of Yemeni SMEs.