Global Journal of Economics and Business

Volume 16 - Issue 4 (4) | PP: 427 - 442 Language : العربية
DOI : https://doi.org/10.31559/GJEB2026.16.4.4
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Digital Governance as a Framework for Enhancing Oversight and Transparency in Charitable Organizations in the Kingdom of Saudi Arabia

Abdullah Mohammed Al-Qahtani
Received Date Revised Date Accepted Date Publication Date
9/3/2026 27/3/2026 5/4/2026 25/8/2026
Abstract
Objectives: The study aimed to determine the level of implementing the dimensions of digital governance (transparency and control) in charitable organizations in the Kingdom of Saudi Arabia, in addition to exploring the challenges these organizations face in applying digital governance and how such challenges affect their effectiveness. Methods: The study adopted the descriptive-analytical method and used a questionnaire as the primary tool for data collection from board members of charitable organizations in Saudi Arabia. Results: The results revealed that the level of digital governance implementation was rated high for both transparency and control. The mean score for the digital transparency dimension reached 3.48, indicating a high level of agreement, while the digital control dimension scored even higher, with a mean of 4.01, also reflecting a high level of agreement. The findings further indicated that charitable organizations face significant challenges in implementing digital governance, with an overall mean score of 3.59, representing a high level of agreement. Conclusions: The study recommends strengthening the digital infrastructure, developing mechanisms that enhance transparency, and supporting the capacity of board members to meet the requirements of digital transformation. It also suggests conducting future research that examines additional dimensions of digital governance or compares different types of nonprofit organizations.


How To Cite This Article
Al-Qahtani , A. M. (2026). Digital Governance as a Framework for Enhancing Oversight and Transparency in Charitable Organizations in the Kingdom of Saudi Arabia. Global Journal of Economics and Business, 16 (4), 427-442, https://doi.org/10.31559/GJEB2026.16.4.4

Copyright © 2026, This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.