ALRAQABA . ISSUE 18 1 Editorial Chief Editor Essam B. Al-Mutairi The role of scientific research and the preparation of specialized studies in the accounting field and the scientific and professional fields that support the accounting field has become of great importance. So, governmental and non-governmental institutions tended to reaffirm the specialized professional concept by supporting scientific research and specialized studies, and developing professional publications. This activity came at the forefront of the activities adopted by the professional institutions to achieve development and keep pace with the new professional field to overcome the shortage in specialized publications sponsored by various publishing houses, especially those issued in Arabic. On the other hand, specialized professional publications issued by official institutions, especially the supreme audit institutions, include high professional and scientific value. They are developed by experienced specialists who employed their research skills to reflect realistic professional expertise representing the results of refinedwork experiences and perfected tools. SAB, in addition to its professional position as an audit institution working to protect public funds, has gained a scientific position due to its sponsorship of scientific and professional publishing and the adoption and support of all activities that enrich the accounting literature. Thus, SAB possessed valuable references such as publications, which varied between books, reports, professional guides and guidelines, research studies, and working papers. SAB products are of reputable success and contributed to making SAB a major destination that nourishes specialized researchers from inside and outside SAB. They provide researchers with scientific and distinguished professional references among which are the intellectual property of the SAB and are not available in the external publishing market. SAB has acquired this remarkable position as an exporter of scientific materials and a sponsor of specialized intellectual production due to the planning and support policies that put the preparation movement and specialized scientific research into its focus to enhance specialized knowledge and support and enrich professional literature. SAB was directed to document and organize such products by developing the Regulatory Resolution No. 12 of 2012 on depositing, organizing, and documenting intellectual products by SAB’s Information Center as it is concerned with managing SAB’s publications under the approved regulatory mechanism. SAB also emphasized its keenness and interest in its intellectual products by making this orientation a strategic goal, as it came within the framework of the first strategic goal in SAB’s 5th Strategic Plan 2021/2025. The goal of “building personnel, institutional and organizational capacities.” Among SAB initiatives came the “Development of Specialized Reference Structure Capable of Providing Scientific and Professional Reference Support Services.” This initiative becomes a strategic means to complete the process of building the specialized reference base for SAB, upon which SAB’s sectors, organizational units, and specialists will work to achieve this target, each in his/her field of competence. The Specialized Intellectual Production of the State Audit Bureau
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