The Extent Of Effectiveness Of The Financial Control Procedures Effectiveness, Applied By The Kuwaiti Accounting Bureau, From The Point Of View Of The Parties That Are Subject To The Bureau's Control

المطيري, أحمد (2012) The Extent Of Effectiveness Of The Financial Control Procedures Effectiveness, Applied By The Kuwaiti Accounting Bureau, From The Point Of View Of The Parties That Are Subject To The Bureau's Control. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed at knowing the trends of the parties that subject to the Kuwaiti Accounting Bureau's control in regard of the procedures followed in the governmental expenditure control. The researcher applied the analytical descriptive approach in this study. The study's community consisted of all the parties that are subject to the financial control of the Kuwaiti accounting Burea. The research population consists of which reached 110 parties, while the stratified sample of the study consisted of (86) party. Three questionnaires were distributed among the concerned persons in the financial and accounting divisions in the ministries, administrations, institutions, municipalities, and companies that consist the study's community. (258) questionnaires were distributed, and 211 suitable responses for the statistical analysis, were received representing (81.8%) of the study's sample The study has reaches the following results: 1) The procedures applied currently by the Kuwaiti Accounting Burea on the governmental expenditure are characterized by effectiveness. This result is consistend with the theoretical literature and the previous studies that relates to the subject, which shows the importance of the Accounting Bureau's control role on the governmental expenditure. 2) All the previous and current financial procedures, and the performance evaluation procedures and the accounting control procedures applied by the Kuwait Accounting Bureau to control the governmental expenditure are characterized with efficiency. ن The most important recommendations the researcher arrived to are as follows: 1- The necessity to aware the employees who work in the governmental departments about the Accounting Bureau role regarding control of the governmental expenditure. 2- The concern for the quality of the employees who work in the control of the governmental expenditure, and of arranging the accounting books to activate the Bureu's control role. 3- The need to reduce the exaggerated and bureaucratic procedures in the governmental work to activate the control on the governmental expenditure.

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