Document Details

Document Type : Thesis 
Document Title :
A Future Vision for Adopting the International Accounting Standards in Saudi Arabia: "An Empirical Study"
رؤية مستقبلية نحو تبني المملكة العربية السعودية لمعايير المحاسبة الدولية IASs (دراسة ميدانية)
 
Subject : Faculty of Economics and Management - Department of Accounting 
Document Language : Arabic 
Abstract : The aim of this study is to identify the possibilities for adopting the International Accounting Standards in Saudi Arabia,and find out the suitability of the international accounting standards application in the Saudi environment through studying the reasons of not adopting IASs in the present time. To achieve the objectives of the study, a questionnaire was designed to identify the views of the study sample which consist of (141) of the two categories: professionals and academics. The descriptive statistical methods used were: frequencies, weighted average, standard deviation and coefficient of variation to describe the study sample and their answers. In addition, Mann-Whitney test was used for significant (statistical significance) of the difference between both the professionals and academic's trends. The study results include ; the sufficiency and the conviction by reference to the international accounting standards only in the absence of any Saudi standard issue by SOCPA to deal with a particular process, was at the top of the reasons for not adopting the IASs in the present time. Moreover, the importance of this reason appears in the agreement of the study sample. The study also revealed that IASs are appropriate for application in Saudi environment through study the importance of these standards for professional work in Saudi Arabia, and the expected results when Saudi Arabia adopts these standards, and the adequacy of Saudi Accounting Standards compared to IASs in order to meet many local and international needs. The study provides a number of recommendations as: Saudi Arabia needs to adopt IASs to keep up with the ongoing development, and not just be convinced by referring to IASs in the absence of SAS issue by SOCPA to deal with a particular process. Also, it's important to consider Saudi environment condition, and meet the challenges and problems that might appear during the adoption and deal with it consciously. Teach the IASs in Saudi colleges and universities and Intensify training courses and workshops for all professionals and academics before proceeding with the application. 
Supervisor : Prof. Dr: Abdullah Ali Al MzhrAsiri 
Thesis Type : Master Thesis 
Publishing Year : 1434 AH
2013 AD 
Added Date : Tuesday, April 23, 2013 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
ميرفت فؤاد مساوىMasawa, Merfat FuadResearcherMaster 

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