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Document Type |
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Thesis |
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Document Title |
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THE ACCOUNTING TREA TMENT FOR THE EFFECTS OF NATURAL DISASTERS ON AFFCTED SAUDI ORGANIZ : AN EXPLORATORY STUDY المعالجة المحاسبية لاثار الكوارث الطبيعية على المنشات السعودية المتضررة : دراسة استكشافية |
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Subject |
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Faculty of Economics and Administration |
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Document Language |
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Arabic |
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Abstract |
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Organizations can be immensely affected by disasters, which could impact their survival, limit their size, activities, and income, or in some cases bring their business to an end. Therefore, there is an obvious need to study the impact of disasters on organizations from an accounting perspective. The main aim of this study is to investigate the impacts of natural disasters on organizations from an accounting perspective. It also aims to conduct a desktop literature review to explore the international and Saudi standards for disaster management and the required procedures to be followed when natural disasters take place. The field study will investigate the accounting processes and procedures that organizations should follow in the event of a natural disaster. To achieve these objectives, the study employs the analytical descriptive approach in the theoretical part, which aims to explore the impacts of natural disasters on the accounting aspects for organizations, and to explore the accounting processes carried out to resume business and how and when to disclose them. The empirical part uses a questionnaire that has been distributed to the academic staff members in the Saudi universities and to the Licensed Audit Offices in the Kingdom of Saudi Arabia. Four hundred and thirty-three (433) questionnaires have been sent via emails to the study sample. One hundred and thirty-nine (139) questionnaires have been completed and retuned, with a response rate of (32.1%). The SPSS statistical software has been used to carry out the analyses. A number of findings have been reached through this study, the most significant of which are: - There are differences in disaster classification. According to the Saudi standards, disasters are categorized as extraordinary items, whereas in the U.S. standards, they are not. Gains and losses included on organizations’ income statement are usually classified based on the categorization of disasters. - Unforeseen environmental cost. |
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Supervisor |
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Dr. Tawfiq Abdelmohsen Al - Khail |
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Thesis Type |
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Master Thesis |
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Publishing Year |
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1439 AH
2018 AD |
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Added Date |
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Wednesday, March 7, 2018 |
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Researchers
| امل خضر الحازمي | Al-Hazmi, Amal Khader | Researcher | Master | |
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