The Educational Accounting

(An applied study on secondary schools in Jeddah)

Abstract

The study aimed to identify the reality of applying educational accounting in secondary schools in Jeddah, and to reveal the role of educational accounting in facing some of the issues affecting education. In order to achieve the objectives and procedures of the study, the two researchers used the descriptive survey approach and the documentary approach, and the questionnaire as a tool to collect data. The axes where the statement (informing the school employees of their mistakes to be corrected) came first with a response score (strongly agree) with a mean (4.20) and a percentage of (80%). This indicates that there is high agreement among the study members that the school employees are informed of their mistakes to be corrected. The statement (the school employees can see all the regulations and evidence) came second with a degree of response (agree) with an average of (4.02) and a percentage of (75%)). This indicates that there is agreement among the study members that female employees in the school can see all the regulations and evidence. The statement (promotion criteria for female employees is related to the degree of work completion) came in the twentieth rank with a degree of response (agree) with an average of (3.41) and a percentage of (60%). This indicates that there is agreement among the study individuals that the promotion criteria for female employees are related to the degree of work completion while the phrase (all school employees participate in setting educational accounting standards) came in the twenty-first and last rank with a response degree (neutral) with an average of (3.32) and a percentage of (58) %). This indicates that there is neutrality among the study members that all school employees participate in setting educational accounting standards. The two researchers recommend spreading the culture of accountability in schools by holding training courses and seminars, especially training leaders and school personnel, with work to enhance the principle of accountability and support its practice by higher administrations, building an advanced and fair incentive system based on accurate and comprehensive standards, and working on drafting a guide related to the description of The tasks and powers of workers in the educational field.