دور المعلومات المحاسبية في تخفيض التكلفة التعليمية المتغيرة بجامعة إقليم سبأ

الملخص EN

This study aimed to identify the role of accounting information –in terms of its availability, features and use- in reducing variable educational cost at the University of Saba Region.

The study followed the descriptive analytical method by administering a questionnaire to collect data.

The population and sample of study was all those responsible for running the cost of teaching at the rector’s office, faculties, centers and heads of departments (34 members).

Thirty four questionnaires were distributed to them, but only (30) were returned and were valid for analysis, which made (88.23%) of the total number of questionnaires.

Major findings revealed that the role of accounting information in reducing educational cost scored a medium rank (59.5%), where its availability scored even less than that (48.8); its features scored a medium rank (59.5%); and the use of such information scored a medium rank as well (59%).

The study recommends including paying more attention to accounting systems, as they help in reducing costs; awarenessraising of financial issues among people in charge of running the cost of education; setting up a department for financial analysis and evaluation of the organizational structure; and including financial issues in the process of performance evaluation.