الجوانب المحاسبية و الرقابية للوقف في الأردن

الملخص EN

This study aimed to investigate the accounting and control aspects of the management and investment of Al-Awaqf considering the religious bases.

In addition, it tackles the problems and obstacles facing its system.

This study utilized both primary and secondary data.

For this purpose questionnaire was developed and distributed to employees of ministry of al-Awaqf in Jordan.

The study concluded that there is shllow knowledge in religious basis and regulations that governed al-Waqf system.

Therefore, the conditions of al- Waqf and Fatawa of the religions legislators, and legislations constraints the management and investment of al-waqf, Thus, the accounting and control systems were negatively affected.

The comparisons between private and public accounting systems indicate the necessity for developing new accounting principles and standards different from those applied in the private and public sectors.

The study recommends awareness and development of accounting systems and control principles and standards based on those systems.