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The Degree of Harmonization of Accounting Practices Within Saudi Arabia

Sawsan Halbouni (University of Sharjah)

Journal of Economic and Administrative Sciences

ISSN: 1026-4116

Article publication date: 1 December 2006

Abstract

This study has been carried out to reveal the advantages of harmonization of accounting practices in Saudi Arabia. It deals with the process and the degree in accounting harmonization already taking place, and with analyzing the best option for Saudi Arabia to achieve accounting harmonization. A survey of accounting practices in Saudi Arabia is made of the consistency and change in measurement methods used over the period 2000‐2002. Two statistical tools are used. The Chi‐square test is used to assess whether the measurement practices by companies in Saudi Arabia are significantly different and the C‐index is used to find the degree of harmonization within Saudi Arabia in order to determine what factors appear to have influenced comparability.

Keywords

Citation

Halbouni, S. (2006), "The Degree of Harmonization of Accounting Practices Within Saudi Arabia", Journal of Economic and Administrative Sciences, Vol. 22 No. 2, pp. 51-76. https://doi.org/10.1108/10264116200600008

Publisher

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Emerald Group Publishing Limited

Copyright © 2006, Emerald Group Publishing Limited