عمل المحاسبات السعوديات للعمل بمكاتب المحاسبة و المراجعة بالمملكة العربية السعودية : الفرص و التحديات : دراسة ميدانية

الملخص EN

This study attempts to verify-within the Saudi Society any existence of regulatory obstacles that may hinder the employment of women in work sector, explore opportunities available for female accountants to join auditing and accounting firms in Saudi Arabia, identify professional variables affecting the employment of Saudi female accountants in those firms, and finally identifying academic variables that may affect such employment.

To realize them, these four objectives were stated in the form of research assumptions, in an attempt to examine them.

The result of the study did not show any regulatory obstacles that may hinder female accountants from joining work and seeking new opportunities.

However, the female accountant is required to prepare herself, prove its earnestness and competence to practice the profession.

The study concluded that, shortage in qualification, starting from university level, is the most significant hindrance that faces Saudi female accountants in practicing professional work.

The study also pointed at a deficiency in the qualification of females graduated from the accounting departments with respect to the knowledge gained about the nature of the profession, its functions and its role within the society.

Therefore, accounting curricula should be prompted in order to meet professional requirements and in order to qualify female graduates to the extent that enables them to work competently in the accounting and auditing firms.

Finally, the study did not find, in principle, any obstacle that prevents female accountants from being employed by the accounting and auditing firms.

Although, these firms do not encourage the replacement of non-Saudis, however, they do not object on the employment of those females.

We conclude that the time has come for Saudi woman to pursue this vital field of work.