المحاسبة والحوكمة في مؤسسات القطاع غير الربحي

The book addresses the foundations of accounting and governance in non-profit sector institutions in the Kingdom of Saudi Arabia , explaining the nature of this sector and the specificity of its financial and administrative operations, and the importance of having accounting and control systems that ensure good resource management and the achievement of the goals of non-profit institutions.

The book focuses on the role of accounting in recording and processing financial transactions and preparing financial reports and statements accurately and transparently, which helps in monitoring resources and expenses and measuring financial performance, while clarifying what distinguishes accounting in non-profit institutions from profit-oriented institutions.

It also discusses the concept of governance and its principles, its role in promoting transparency, accountability and integrity, and regulating the relationship between boards of directors, executive management and stakeholders, in addition to the importance of internal control, risk management and compliance with regulations and bylaws.

The book links theoretical and practical aspects, providing a framework that helps those working in non-profit organizations improve financial and administrative practices, increase the efficiency of resource use, and enhance trust among donors, beneficiaries, and regulatory bodies, thereby contributing to the sustainability of the non-profit sector and achieving its social and developmental impact.