The Accounting System in Saudi Charities: A Survey Study

Abstract

This study aims to identify the Saudi charities and the accounting systems applied in them, thus identifying the accounting requirements for charities and knowing the extent of the commitment of charities in Saudi Arabia to apply accounting standards in the organization of its work. To achieve its objectives, the study followed the analytical descriptive approach, and a questionnaire was designed and distributed to employees of charities. The results showed that there is a relationship between the application of accounting standards and the best results in charities and that many charities face accounting challenges. In addition many charities have a knowledge of the accounting requirements for them but do not care to apply them.