النظام المحاسبي في المنشآت الوقفية بالمملكة العربية السعودية: دراسة استطلاعية

الملخص EN

The study aimed to identify the reality of the accounting systems applied in endowments in the Kingdom of Saudi Arabia.

The researcher used the exploratory study to form an integrated picture of the accounting system in endowment establishments.

The relevant regulations and the proposed frameworks and relied on the descriptive approach to figure out the accounting systems in endowments, where the practical aspect was used to study the actual reality of several endowment facilities to identify the relevant aspects for the purpose of the study.

The study used a questionnaire that was applied to a sample of accountants, financial managers, endowment overseers, endowers and endowment workers in Kingdom of Saudi Arabia, and their number was (52) individuals.

The study found that the level of interest of endowment establishments in the Kingdom of Saudi Arabia in applying accounting practices and systems is high, with a mean of (3.967).

Endowment establishments in the Kingdom of Saudi Arabia also face many challenges in applying accounting systems and practices, with a mean of (3.961).

Endowment establishments in the Kingdom of Saudi Arabia practice the accounting and financial requirements to be followed in accordance with the regulations issued by the regulatory and supervisory authorities to a high degree with a mean of (4,1314).

The study recommends the need to take advantage of the international accounting standards applied in business establishments to improve the accounting system in endowment establishments, taking into account the nature of this sector.

In addition, the development of a comprehensive accounting standard for endowment establishments to ensure transparency, accountability, control, and adherence to accounting standards.