أثر تطبيق أساس الاستحقاق على جودة التقارير المالية في الوحدات الحكومية السعودية: دراسة ميدانية

الملخص EN

The current study aims to measure the impact of applying the accrual basis on the quality of financial reports in Saudi government units, by applying in government units and ministries in Saudi Arabia.

the study depended on the inductive method and the descriptive analytical method.

through answering the following questionnaire questions: 1- what is the impact of applying the accrual basis on the quality of accounting information in government units?.

2- what is the impact of applying the accrual basis on the quality of data disclosed in government units?.

3- what is the impact of applying the accrual basis on human resources in government units?.

the study population consists of all employees of the accounts departments of the Saudi government units and ministries, where the study tool (the questionnaire) was distributed to (130) employees, and (117) questionnaires were retrieved, i.e.

(90%), which is the percentage used in the analysis.

the study reached to the following results: from the employees' point of view, there is an impact of applying the accrual basis on the accounting information quality in government units, and on the quality of data disclosed in government units, also on the human resources in government units.

through the results, the researcher recommends the following: 1- encouraging many countries to adopt this basis and work to implement it to keep pace with the new financial world.

2- working to adopt appropriate international standards for financial conditions, which help to give more confidence to financial reports and achieve efficiency and effectiveness in managing public funds in order to achieve the kingdom’s vision (2030).

3- using the latest accounting software, which achieves accurate results, and training the employees on it to achieve the full purpose of its use.