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ملخصات أبحاث مؤتمر الخصخصخة
Abstract
The study dealt with The role of accounting in the realization of privatization programs in
Saudi Arabia From the perspective of SABIC's financial management staff, it aims to
define the impact of accounting on the realization of the privatization program and the
relationship between the accounting system and the privatization system . Was used
descriptive analytical approach was used to reach the results of the study. The most
important of these was that there is a statistically significant relationship between the
privatization system and the accounting system and that accounting has a role in
evaluating the institution to be privatized. Accounting affects the privatization program.
Accounting is important in the success of the privatization program. Is one of the company's
objectives that lead to its development. Among the most important recommendations: the
need to pay attention to accountants and rehabilitation and the work of training courses
and awareness of the importance of the application of privatization and their role in the
realization and preservation of state property. And the publication of special publications
that raise awareness of the importance of accounting in the consolidation and realization
of privatization. The need to monitor and review the ongoing projects and provide data to
help accountants to accurately assess the assets of projects to be privatized and urged them
to follow the professional ethics and accounting standards in the evaluation, raising
awareness of the importance of the implementation of privatization and the role of the
media in raising awareness of the importance of the application of privatization and
thought.
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