Document Details

Document Type : Thesis 
Document Title :
Possibility Scope of Applying International Accounting Standards at Government Units in Kingdom of Saudi Arabia
مدى إمكانية تطبيق معايير المحاسبة الدولية للقطاع العام على الوحدات الحكومية في المملكة العربية السعودية
 
Subject : Faculty of Economics and Administration 
Document Language : Arabic 
Abstract : This study aims to identify the existence of the components of applying International Accounting Standards to the public sector institutions in the Kingdom of Saudi Arabia. In order to achieve that, the researcher used the inductive method. A questionnaire was used as a tool for collecting study data. The study population consisted of different governmental bodies in KSA. Where 100 questionnaires were collected from the employees of these bodies. The researcher also emptied the questionnaire using the statistical program SPSS and used the statistical tests to analyze the results. The study reached several results, the most important of which are: The field of infrastructure greatly affects the possibility of applying the International Accounting Standards in government units due to many obstacles in the human cadres of government units resulting from insufficient qualifications and experience of accountants and poor physical infrastructure, which prevent these standards to be applied. The study proved that the accounting system has an average impact on applying International Accounting Standards in the public sector institutions. This possibly refers to the controls of the government accounting system used in government units which are very old. Moreover, with the use of traditional methods of accounting in the public sector, there was no longer a guarantee of the efficient use of the existed resources available as best as possible. It has also been shown that the field of laws and legislation has a high impact on applying International Accounting Standards in government units. This is due to the legal privacy of the Saudi business environment which is different from other countries’. Thus, the lack of applying controls thoroughly contributed to the absence of accountability and external control on applying International Accounting Standards in the public sector units. The study concluded some recommendations regarding the development of the goals of the public sector accounting system in Saudi Arabia from mere objectives to achieve financial control to more developed, specific, comprehensive and clear objectives, which provide the necessary information for performance evaluation in the public sector. As well as the development of the accounting system in the public sector in Saudi Arabia in accordance with the accounting accrual basis to provide the basic elements necessary for the success of the transformation process, and having a deep look at laws, regulations and instructions governing public sector accounting to ensure compliance with accounting standards of the public sector. 
Supervisor : DR. Talal Sijini 
Thesis Type : Master Thesis 
Publishing Year : 1440 AH
2019 AD 
Added Date : Sunday, March 31, 2019 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
نوف محمد المسلمانيAL Maslamani, Nouf MohammedResearcherMaster 

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