Implementing Academic Governance Dimensions on the Accounting Programs in Applied Colleges at Saudi universities and their Role in Promoting Sustainable Development for Local Communities (Perspective of faculty members in the accounting programs and admi

Abstract

The research aimed to figure out the commitment of applied colleges in Saudi governmental universities to implement the academic governance dimensions on the applied accounting programs and to know the most applicable of these dimensions. The research also aimed to know the role of applying the academic governance dimensions to accounting programs in promoting sustainable development of local communities. A questionnaire was designed in order to collect information from the research community from which a purposive sample was chosen that included four government universities (King Khalid, Qassim, Najran, and Jazan), the total number of participants was 118 out of 168 faculty members and administrative leaders in applied colleges, meaning a response rate of 70.2%. The research reached several results, the most important of which is that the academic governance dimensions are applied to accounting programs in applied colleges at Saudi universities, and that the most academic governance dimensions applied are organizational effectiveness came in first rank, transparency ranked second, responsibility ranked third, accountability ranked fourth, fairness ranked fifth, and participation ranked sixth, as for independence, it ranked seventh last, and it is not more applied in applied colleges, the research concluded that the reason for the weak application of the independence dimension to making recruitment and contracting decisions in applied colleges in Saudi universities is due to the fact that these decisions have become centralized and subject to the Ministry of Education, the research also found that applying the academic governance dimensions to accounting programs in applied colleges at Saudi universities have a role in promoting sustainable development of local communities. In light of these results, the research presented a set of recommendations, the most important of which is the necessity of spreading the culture of academic governance, clearly defining its principles and dimensions, and applying them to all applied college programs in Saudi universities. activating the application of the principle of necessary independence to make recruitment and contracting decisions with qualified faculty members.