أثر الإفصاح المحاسبي على تقييم أداء الجمعيات الخيرية السعودية : دراسة ميدانية

الملخص EN

This study mainly aimed to reveal the impact of accounting disclosure on evaluating the performance of Saudi charities.

Charitable societies are becoming more and more important in their presence and support in times of crisis and emergency circumstances, such as those we live in today with the circumstances of "Covid-19" where crises are the main concern of charities.

Associations are quick to help and assist, and given the critical importance of continuing the association’s work and charitable work, it was imperative to evaluate its performance.

To achieve the aim of the study, the researcher relied on the inductive and analytical descriptive approach.

The field study was conducted by distributing a questionnaire to (100 individuals) from the employees of Saudi charitable societies, including heads, members of management, and accountants, from which (84) valid questionnaires were retrieved for the study, and the data were analyzed through the Statistical Package The study reached conclusions, including: The accounting disclosure in Saudi charities provides information on the progress of the association in achieving its goals, and its efficiency in using its resources.

Accounting disclosures also provide information according to the use of the contributions of donors as efficiently as possible, and ensure the arrival and distribution of donations in the correct manner disclosed, and this in turn ensures that donors continue to make donations to the association, and the results also showed that the accounting disclosure in Saudi societies aims to maximize the role of associations in community service, and this It contributes to improving the level of services provided to the beneficiaries, and in return it strengthens the concept of social work and encourages community members to participate in volunteer work.