دور الحوكمة في مكافحة الفساد المالي في وحدات القطاع العام في المملكة العربية السعودية : دراسة ميدانية
This study aimed to explore the role of governance in combating financial corruption in public sector units in Saudi Arabia, by exploring the application of governance principles and mechanisms in public sector units in Saudi Arabia, and identifying obstacles to the application of governance principles and mechanisms in these units, and exploring proposals appropriate application of governance within the Kingdom's 2030 vision. The study used the induction method in the theoretical and field sides, and the questionnaire was used as a tool to collect data in the field side, including the personal characteristics of the study sample, their views on the application of governance principles and mechanisms in the public sector units in Saudi Arabia, and the obstacles to applying the governance principles and mechanisms in public sector units and the role of governance in reducing cases of financial corruption in public sector units. The study population consisted of public sector employees in Saudi Arabia, specifically those working in the financial departments; chartered accountants, and faculty members in Saudi universities in related disciplines, the number of completed questionnaires was (211) questionnaires, which represents the number of the study sample. The most prominent results of the study were that the governance principles and mechanisms are applied in the public sector units in Saudi Arabia with approval degree of in the areas of: regulations, laws and instructions; accountability and control; disclosure and transparency, and efficiency and effectiveness. In addition, that the process of applying the governance principles and mechanisms in public sector units in Saudi Arabia faces many obstacles with strong approval, Such as the spread of a culture of bureaucracy in public sector units, and the weak efficiency of internal control and audit systems. Also, the governance principles have a role in limiting cases of financial corruption in the public sector units in Saudi Arabia, especially subjecting the appointment and promotion processes in the public sector units to clear and developed foundations and review by higher bodies, The study recommended the necessity of issuing a unified code for public sector governance in Saudi Arabia; continuous qualification of workers in the regulatory authorities, and more justice in applying regulations, laws, and instructions to all employees in public sector units in Saudi Arabia without discrimination as one of the principles of governance. (Published abstract)