مجلة دراسات الإنسان و المجتمع

This study focuses on the extent to which the financial departments in public universities in the Western Region enforces laws and regulation of accounting for annual leave allowance for faculty members that did not enjoy annual leaves during their years of work before retirement. This study, in its theoretical part, included what was stated in Regulation 501 of higher education and the Labor Relations Law. No. 12 of 2010 regarding annual leaves. As for the practical aspect, a questionnaire was designed specifically to inquire from the employees of the financial departments in studying how to calculate and disburse annual leave for faculty members. After analyzing the data in a manner which is appropriate to this type of questionnaire, a set of results were obtained in which the most important was not to disburse allowances to faculty members who were not appointed administration work during their work period This is due to the employees’ in the financial departments lacking knowledge relating to the laws and regulations of annual leaves, and the inability to interpret and adapt to them continuously, as well as the non-existence of communication between the financial departments and legal affairs in the universities. In particular, there are no courses or workshops on how to handle accounting to faculty members. The study recommended the importance of commitment from the financial departments to account and pay annual leave allowance to faculty members who did not enjoy it, even if they did were not accounted administrative work during their work period. This is an inherent right in the relevant laws and regulations, as well as the importance of practical and scientific development for the members of the financial department through courses and workshops. In addition, encouraging employees on self-development, creating an archive of laws and regulations in the financial departments, as well as supporting cooperation between financial and legal affairs at universities and relevant academic bodies. Keywords: university education - regulations for annual leave - accounting for annual leave allowance - university faculty members