[Proposal: Changes in the institutional business environment, and their effect on management control systems In Saudi Arabia PHD Accounting]

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Acknowledgement

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Chapter 1: Introduction

 

Background of the Study

Accounting profession was quite vocal their demands for accountants and auditors, a central role in the design and implementation of audits in general and auditing of management systems to play in particular (Hater, Bass, 1988). This position was supported by individual researchers and practitioners in the field of accounting and business. Despite these international requirements, empirical studies have shown that in the early 1990s few, if any, were professional accountants in Saudi actively in the implementation of an independent external audit involved. This limited participation is considered fundamental to the attention of most audit time on site and operational assessment requirements, mainly used by technical and scientific skills, which generally have the knowledge of accountants (Half, 1994).

To date, little is known about the participation of Saudi auditors for audits known, based on research conducted in the early 1990s (Gibson, 1999). There on the industrialization of the controlling techniques, especially in the construction business based in the administration that help for a decision. In the past 30 years there have been several important changes that the methods of management were used. These include increasing the diversity of goods, limitation of goods provisions of life, widespread adoption of robotics and information experience in the construction process and the globalization of markets for goods and components as a result of the erosion of trade barriers (Scarlett, 1996).

The Saudi Government has since identified that it will not sustain its preceding grades of expenditure and that the personal part should play a premier function in forming the country's economy. In supplement, the government has presented a sequence of financial restructures directed to diversify the Saudi finances and decrease dependence on oil revenue. It has furthermore taken up diverse assesses to decrease its budgetary deficit (Friedman, Langbert, Giladi, 2000). Among these assesses were slashes in government expending, expanded allegations on public services, introduction of a privatization program and the topic of bonds to clear part of its debt. There is clues to propose that the Saudi Government has alleviated the way for foreign investors to invest in the homeland and furthermore altered financing directions to permit foreign businesses to invest in tasks in the Kingdom (Fielding, Fielding, 1986).

 

Purpose of the Study

The main objective of the study was to examine the issue of new management accounting controls in Saudi Arabia. This article is a response to the changing nature of inspections in Saudi Arabia and the role of ...