CORE PERSPECTIVES OF PERFORMANCE MEASUREMENT IN NPOS: IN SEARCH OF ACCOUNTABILITY AND LEGITIMACY

Purpose: The Main Purpose of this research is to set the scene for Non-Profit Organizations’ performance by synthesizing the vast array of literature on performance measurement frameworks to examine what constitutes performance measurement, and why it is a fundemental issue for the NPO sector. The research also analyses the main issues of performance measurement in NPOs. Methodology: This research takes the form of a literature review. The author draws on extensive research on measuring the performance in NPOs from a diverse range of disciplines to explore definitions, challenges and solutions with performance measurement in NPOs. Value: The categorizations of approaches to measure the performance in NPOs should guide researchers and practitioners. Findings: Non-Profit Organizations need new indicators to assess their economic, social and financial performance, in order to increase the accounting disclosure for social and economic value added resulting from its activities

CORE PERSPECTIVES OF PERFORMANCE MEASUREMENT IN NPOS: IN SEARCH OF ACCOUNTABILITY AND LEGITIMACY

Purpose: The Main Purpose of this research is to set the scene for Non-Profit Organizations’ performance by synthesizing the vast array of literature on performance measurement frameworks to examine what constitutes performance measurement, and why it is a fundemental issue for the NPO sector. The research also analyses the main issues of performance measurement in NPOs. Methodology: This research takes the form of a literature review. The author draws on extensive research on measuring the performance in NPOs from a diverse range of disciplines to explore definitions, challenges and solutions with performance measurement in NPOs. Value: The categorizations of approaches to measure the performance in NPOs should guide researchers and practitioners. Findings: Non-Profit Organizations need new indicators to assess their economic, social and financial performance, in order to increase the accounting disclosure for social and economic value added resulting from its activities

The Impact of Organizational Characteristics on Corporate Cash Holdings: Evidence from Saudi Arabia During COVID-19 Period

The article investigates the level and financial determinants of corporate cash holdings in the kingdom of Saudi Arabia during the COVID-19 period, at the beginning we reviewed the academic accounting literature to develop the theoretical framework of corporate cash holdings in terms of definition, motivations, and theories, then to conduct our empirical study we use a sample consisted of the largest 50 corporations listed in the Saudi stock market, going further, the corporate cash holdings mean was 14.96% during the study period, the articles results prove empirically a positive relation between corporate cash holdings, leverage, and ownership concentration among the sample corporations. and a negative relationship between corporate cash holdings, corporate size, cash flow, growth opportunities, working capital, and dividends, finally, the article results will add to the academic accounting literature and help researchers and corporations management to understand the financial determinants, motivates, theories and the optimal amount of corporate cash holdings based on scientific evidence

The Managerial Determinants of Accounting Conservatism during COVID-19 Era: Evidence from Saudi Arabia

The research investigates the adoption of accounting conservatism and its managerial determinants in Saudi Arabia during COVID-19 era. firstly, we analyzed the academic literature and developed the framework of accounting conservatism in terms of definition, advantages, motivations and scientific theories. Secondly to conduct our empirical study where we choose a sample consisted of 100 firm years observations which represented the financial statements of the top 50 firms listed in the stock market in terms of size during two years. Going further, the accounting conservatism mean was 0.4315 during COVID-19 era. the researchs results illustrated empirically a positive relation between accounting conservatism, managerial ownership, institutional ownership, board of directors size and profitability among the sample. and a negative relation between accounting conservatism, board of directors independence, board of directors duality, firm size and leverage

The Impact of Big Data Analytics on Investment Efficiency and Financial Performance: Evidence from Saudi Stock Market

The paper investigates the determinants of adopting big data analytics (BDA) in the Saudi environment according to vision 2030, in addition to the impact of BDA on both investment efficiency and financial performance, we analyzed the academic accounting literature and provide a theoretical framework for each variable. Furthermore, to achieve our research objectives we developed three hypotheses and tested them through an empirical study based on three statistical models; our sample consisted of the largest 50 companies operating in the Saudi stock market for five years (2017-2021). Going further, our findings illustrated that (1) Firm Size, Cash Flows, Growth Opportunities, and Dividend Policy have a positive significant impact on the adoption of big data analytics (2) Leverage and Working Capital have a positive significant impact on the adoption of big data analytics (3) There is a positive impact of the adoptions of big data analytics on investment efficiency (4) There is a positive impact of the adoptions of big data analytics on the financial performance