Saudi Cultural Missions Theses & Dissertations
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Item Restricted Analysing Existing Saudi Arabian University Admission Criteria for Accounting Programs(Victoria University, 2025) Alboty, Yazeed; Farley, Alan; Yang, HelenThis research was motivated by the significant role played by effective admission criteria in predicting academic performance, particularly in Saudi Arabian accounting programs. The primary objective of this research is to investigate the appropriateness of Saudi Arabian university admission criteria for undergraduate and postgraduate accounting programs. First, for the bachelor accounting program, this research aims to explore how well existing admission criteria—which test different dimensions of prior knowledge—predict academic performance of accounting students based in Saudi Arabia. It evaluates the validity of the High School Grade Point Average (HSGPA) and College Entrance Exam (CEE)—that is, the General Aptitude Test (GAT) and Achievement Test (AT)—to predict student performance in the Preparatory Year Program (PYP), along with first-year core courses in the accounting program and First Year Grade Point Average (FYGPA) and overall Grade Point Average (GPA) of students at the end of the degree. It also examines how the business college PYP predicts performance in the first year, and overall student GPAs at the end of the degree. The role of gender as a moderator in these relationships is considered. This investigation is based on prior knowledge theory (PKT), which is characterised as a multidimensional, hierarchical entity comprised of various types of knowledge and skills. Tied to the above, for the Master of Accounting program, this research aims to evaluate how effectively one admission criterion predicts the relative academic performance of accounting students in Saudi Arabia. Specifically, it examines the impact of English language proficiency—as measured by International English Language Testing System (IELTS) scores—on the relative performance of Saudi Master of Accounting students in more versus less conceptually oriented accounting courses. This investigation is informed by cognitive load theory (CLT), which addresses the challenge of processing complex cognitive tasks with multiple interactive information elements. The findings demonstrated that when used as sole predictors, the explanatory variables (HSGPA, GA, and AT) all had statistically significant positive correlations with the dependent variables related to predicting academic performance. Multiple regression analyses indicated that HSGPA was the strongest incremental predictor of academic performance, whereas GAT was the weakest, showing no significant incremental predictive power in most cases. This study demonstrates that HSGPA is the strongest predictor of both short- and long-term college outcomes in particular accounting disciplines. Further, the results consistently imply that the individual courses and GPA of the PYP in the business college have predictive value for academic performance. Additionally, the results indicate that gender does moderate the relationship between admission criteria and PYP and academic performance, which is significant in many cases. Last, the results show that English language proficiency measured by the IELTS alone has no significant direct effect on the relative academic performance of Saudi accounting students. Several implications can be drawn from this research for stakeholders and policy makers. It raises questions about the continued use of GAT score as an entry criterion and strongly supports gender-based differential entry criteria. In addition, it provides insight into the efficacy of the PYP.9 0Item Restricted The Organisational-Level Translation of the Sustainable Development Goals (SDGs) and Accounting: Case Studies of Selected Saudi Higher Education Institutions (HEIs)(University of Birmingham, 2024-08) Alhanaya, Ibrahim; R Belal, AtaurThis study examines the translation of the Sustainable Development Goals (SDGs) at the organisational level. Even though, the SDGs were designed to be implemented at the national level, it is recognised that government action alone is insufficient. Rather, concerted action from governments, organisations from the public and private sectors, civil society organisations, and citizens is needed. Among these actors, higher education institutions (HEIs) have noted their commitment to adopting the SDGs. Despite the significant role that HEIs play in achieving the SDGs, research related to this sector and SDGs remains scarce. Therefore, using the lens of translation theory, this study aims to investigate the process through which the SDGs are translated within HEIs, as well as the motivations behind such translation. Additionally, it examines the role of accounting, if any, in the translation process of the SDGs at the organisational level. In investigating these questions, 37 semi-structured interviews were conducted with various stakeholders involved in the translation of the SDGs and related frameworks, including Saudi Vision 2030, with participants drawn from two Saudi HEIs as well as government entities. Additionally, a qualitative analysis was performed on reports and social media data related to this translation within both institutions. To further supplement and verify the data obtained from the interviews, direct observations were conducted over approximately four months at these two universities. The study finds that as the translation of the SDGs advances, there is an increasing focus on adapting these goals within national contexts. However, this study argues that the adaptation of SDGs extends beyond the national level, underscoring its pivotal role at the organisational level. The process of SDG adaptation is broad in scope, encompassing diverse dimensions of policy implementation and necessitating consideration of cultural, social, political, economic, and environmental contexts. This study emphasises the criticality of aligning the SDGs with organisational contexts. Furthermore, the study finds that although the SDGs encourage HEIs to contribute to sustainability, they have also been utilised for purposes unrelated to sustainability, such as promoting and improving financial standings. Such motivations have influenced how the SDGs were translated. Lastly, unlike previous studies that were conducted at the national level, this research contributes to the field of accounting by presenting new empirical insights into the organisational-level translation of the SDGs. It argues that accounting plays a pivotal role in translating the SDGs by holding relevant actors to account, measuring, and reporting progress. These are significant roles played by accounting in the translation process in both universities.10 0Item Restricted The firm-level impact of corporate governance mechanisms on firm performance of listed non-financial companies in Saudi Arabia.(universaty of Liverpool, 2024-09) Aljebreen, Sultan; Abuzeid, MostafaThere has been increased focus on desirable corporate governance practices linked with improved performance and firm stability. Therefore, this study sought to explore the influence of board factors as the determinants of the firm’s performance. Corporate governance mechanisms included board composition, audit committee features, and ownership, while profitability measured firm performance. The dissertation employed a quantitative research approach, and panel data was compiled from the Tadawul (Saudi Stock Exchange) for the period 2020-2023. Panel regression analysis was used to examine the relationship between corporate governance mechanisms and firm performance. The research results imply that the board of directors size has a significant positive influence on a firm’s performance, which could suggest that a large board, which in most cases differs in skills and experience, helps in developing strategic decisions that can enhance financial performance. On the other hand, CEO duality, meaning that the CEO is the same as the board chairman, was discovered as having a marginally negative influence on performance. This could be an indication of the problems with excessive concentration of power, hence diminishing the independence and efficacy of the board. Although other governance factors, including audit committee characteristics and ownership structure, were examined, they were not significantly linked to firm performance. Therefore, there may be a need for further studies to validate their influence on the relationship between corporate governance and financial performance in Saudi Arabia. Overall, the study offers significant insights to policymakers and corporate leaders in developing best practices for improving corporate governance in Saudi Arabia.36 0Item Restricted Digital Technologies in Accounting Firms: Adoption, Impact and New Avenues for Future Research(University of East Anglia, 2023-06) Alsahlawi, Saja; Guven-Uslu, Pinar; Dewing, IanPaper 1 Purpose – The purpose of this paper is to review the literature on the impact of digital technologies on accounting practice and accountants' roles in the context of accounting firms. Design/methodology/approach – A scoping review of academic studies was used to achieve the study's purpose. Findings – Only thirteen empirical papers on the impact of digital technologies on accounting practice and accountants' roles in the context of accounting firms were identified. Furthermore, the review revealed that discussion papers and anecdotal claims dominate the literature. It is important for future research to consider to what extent the accounting profession, and accounting firms in particular, are embracing digital technology and how it is impacting accounting practice and accountants' roles. The findings also reveal that the challenges and risks associated with digital technologies are unaccounted for and ignored in the literature. Originality/value – This paper contributes to the field of accounting research by providing an overview of emergent literature on the usage of digital technologies and its impact on accounting and accountants' roles in accounting firms context. It is also the first to synthesise and discuss the challenges/risks, as well as the opportunities/benefits associated with digital technologies within that context while also aiming to serve as a catalyst for future research.140 0Item Restricted A QUANTITATIVE ANALYSIS OF ESG PERFORMANCE AND ITS EFFECTS ON FINANCIAL PERFORMANCE(Saudi Digital Library, 2023-09-02) Bineid, Waleed Mohamed A; Goncharenko, GalinaRecently, the Environmental, Social, and Governance (ESG) goals are becoming a primary focus for companies worldwide. Studies have found positive and negative relationships between good ESG performance and the company’s financial performance. Hence, this research aims to explore the relationship between ESG and financial performance and find which balance sheet element has the most significant relationship with ESG performance. From a ranked list of 100 global companies, 46 firms had complete financial data for three years (from 2020 to 2022) and were eligible to be included in analysis. Using each company’s ESG rating and financial data, two statistical tests were performed to determine the relationship between ESG rating and financial performance. Although one significant relationship was found, both tests have shown weak positive and negative relationships. The hypothesis that ESG ranking will have a significant positive relationship with at least two of the five indicators used: net profits and operating revenue was not proven by the findings of this study.51 0Item Restricted An Empirical Investigation into the Impact of Environmental, Social, and Governance (ESG) Reporting on Firm Value: A Cross-Sector Analysis.(Saudi Digital Library, 2023-11-23) Alturayeif, Rawan; Harakeh, MostafaThis study investigates the correlation between Environmental, Social, and Governance (ESG) scores and firm value across major sectors in the United States, including energy, technology, healthcare, and consumer staples staples during the period from 2012 to 2022. The study employs Tobin's Q as proxy for firm value. Preliminary descriptive analysis provides valuable insights into sector-specific ESG adherence, while regression analyses substantiate a positive association between ESG scores and firm value. Interestingly, while environmental and governance components of ESG significantly influence firm value, social components yield an insignificant impact, possibly due to strict U.S. regulations. Sector-specific analysis reveals distinct dynamics, with the healthcare and energy sectors showcasing unique and noteworthy ESG-firm value relationships. By further disaggregating ESG effects and introducing an alternative dependent variable for robustness, this research underscores the strategic importance of ESG practices, suggesting the need for a tailored approach to enhance sustainable corporate value.75 0