Dalal Alarifi, Reema Bin Saif and Dr. Khawlah Almufeez 2022. The Role of Governance in Improving Spending Efficiency at Saudi Government Universities. Journal of Arts, Literature, Humanities and Social Sciences. 81 (Jul. 2022), 123-145. DOI:https://doi.org/10.33193/JALHSS.81.2022.699.