The Extent Of Commitment Kuwait Public Institution For Social Security In Requirements Of International Accounting Standard No. (19) For Employee Benefits: مدى التزام المؤسسة العامة للتأمينات الاجتماعية الكويتية بمتطلبات معيار المحاسبة الدولي رقم (19) الخاص بمزايا العاملين

Abd Alrahman  Almutairi; Issa  Khan; Mohd Rizal  Muwazir@Mukhazir

Authors

Abd Alrahman Almutairi Ph.D Student
Issa Khan Senior Lecturer
Mohd Rizal Muwazir@Mukhazir Senior Lecturer

Keywords:

Public, Institution, Social, Security, Accounting

Abstract

This study aimed to identify the extent of commitment Kuwait public institution for social security in requirements of international accounting standard No. (19) For Employee Benefits. The study population included the Kuwaiti Public Institution for Social Security, and the sample consisted of (78) respondents from financial managers, department heads, their deputies, and accountants working in the financial and accounting departments of the institution. The study is one of the field studies in which the researcher used the descriptive analytical method. The study found that the institution adheres to the requirements of International Accounting Standard No. (19) for short-term and long-term employee benefits and is also committed to post-service employee benefits and end-of-service benefits. It turned out that the level of this commitment was at a high level. The study recommended introducing optional and mandatory burdens to the beneficiary within the framework of individual institutions and providing salaries and wages in exchange for performing the service, along with the associated social and tax burdens.

ملخص البحث
هدفت هذه الدراسة إلى التعرف على مدى التزام المؤسسة العامة للتأمينات الاجتماعية الكويتية بمتطلبات معيار المحاسبة الدولي رقم (19) الخاص بمزايا العاملين، شمل مجتمع الدراسة المؤسسة العامة للتأمينات الاجتماعية الكويتية، أما العينة فتكونت من (78) مستجيبا من المديرين الماليين ورؤساء الأقسام ونوابهم والمحاسبين العاملين في أقسام المالية والمحاسبة في المؤسسة. تعتبر الدراسة من الدراسات الميدانية التي اتبع فيها الباحث الأسلوب الوصفي التحليلي، وتوصلت الدراسة إلى أن المؤسسة تلتزم بمتطلبات معيار المحاسبة الدولي رقم (19) الخاص بمزايا العاملين قصيرة الأجل وطويلة الأجل، وتلتزم أيضا بمزايا العاملين ما بعد انتهاء الخدمة ومزايا انتهاء الخدمة. وتبين أن مستوى هذا الالتزام كان بمستوى مرتفع. وأوصت الدراسة بتقديم الأعباء الاختيارية والإلزامية للمستفيد في إطار المؤسسات الفردية، وتوفير الرواتب والأجور مقابل تأدية الخدمة مع الأعباء الاجتماعية والجبائية المرتبطة بذلك.

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Author Biographies

Abd Alrahman Almutairi, Ph.D Student

Department of Syariah and Management, Academy of Islamic Studies, University of Malaya.

Issa Khan, Senior Lecturer

Department of Syariah and Management, Academy of Islamic Studies, University of Malaya

Mohd Rizal Muwazir@Mukhazir, Senior Lecturer

Department of Syariah and Management, Academy of Islamic Studies, University of Malaya.

References

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Journal

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Thesis & Dissertation

al-‘Ajmiyy, Ahmad ‘Abdullah. 2015. Athar Tatbiq Mutatallubat Mi‘yar al-Muhasabah al-Dawliyy Raqm (19) ‘Ala al-Mustafidin Min Khidmat al-Mu’assasah al-‘Ammah Li al-Ta’minat al-Ijtima‘iyyah al-Kuwaytiyyah. ¬al-Mafraq, al-Urdun: Jami‘ah Ali al-Bayt, Qism al-Muhasabah, Kulliyyah al-Iqtisad Wa al-‘Ulum al-Idariyyah, Risalah Majistir.

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Conference

Ghanim, Mahmud al-Sayyid. 2002. Nash’ah Wa Tatawwur al-Ta’minat al-Ijtima‘iyyah Fi Misr. Misr: Jami‘ah al-Azhar, Markaz Salih ‘Abdullah Kamil Li al-Iqtisad al-Islamiyy, Bahth Muqaddam Ila Mu’tamar al-Ta’minat al-Ijtima‘iyyyah Bayna al-Waqi‘ Wa al-Ma’mul, al-Mun‘aqid Fi al-Fatrah Min 13-15 Uktubar 2002 .

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Law & Acts

al-Marsum al-Amiriyy al-Sadir Bi al-Qanun Raqm 9 Li Sanah 2011 Bi Ta‘dil Ba‘da Ahkam Qanun al-Ta’minat al-Ijtima‘iyyah al-Sadir bi al-Amr al-Amiriyy Bi al-Qanun Raqm (61) Li Sanah 1976.

al-Marsum Bi al-Qanun Raqm (128) Li Sanah 1992 Bi Nizam al-Ta’min al-Takmiliyy

al-Qanun Raqm (25) Li Sanah 2001 Bi Ta‘dil Ba‘da Ahkam Qanun al-Ta’minat al-Ijtima‘iyyah (9/2011).

Internet

Kuwait Social Insurance Corporation. http://www.pifss.gov.kw (accessed on 6/12/2020).