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The Accounting System in Endowment Institutions in the Kingdom of Saudi Arabia
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Journal Article
The Accounting System in Endowment Institutions in the Kingdom of Saudi Arabia
2024
Overview
This study sets out to investigate the reality of the accounting systems applied to the Kingdom of Saudi Arabia's endowments. We made use of an exploratory study shaping an integrated picture of the accounting system² in endowment institutions. We adopted the descriptive approach to unravel the accounting systems in endowments through a close analysis of the content of the accounting thought in the domain of research and relevant systems. Fieldwork was also used to examine the intrinsic reality of several endowment entities looking into relevant aspects with the aim of studying them. The study used a questionnaire which was applied to a sample of accountants, financial managers, endowment overseers, endowers, and endowment workers in the Kingdom of Saudi Arabia. The distributed questionnaires amounted to 52. The study found out that interest of endowment institutions in the Kingdom of Saudi Arabia in applying accounting practices and systems reached a high level. Additionally, endowment institutions in the Kingdom of Saudi Arabia face many challenges in applying accounting systems and practices. Endowment institutions in the Kingdom of Saudi Arabia practice the accounting and financial requirements which should be followed in accordance with the regulations issued by the regulatory and supervisory authorities to a high degree. The study recommends the need for benefiting from the international accounting standards applied to business institutions to improve the accounting system in endowment institutions without overlooking the nature of this sector. This can also develop a comprehensive accounting standard for endowment institutions ensuring transparency, accountability, control, and commitment to accounting standards.
Publisher
الامانة العامة للأوقاف - إدارة الدراسات والعلاقات الخارجية
Subject
