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الرئيسية > Institutional Perspectives on...>الوصف

Institutional Perspectives on Accounting Reforms in the Libyan Financial Sector: An Analysis of Decision-Making Processes

المصدر: مجلة العلوم الإقتصادية والسياسية
الناشر: جامعة بني وليد - كلية الإقتصاد والعلوم السياسية - بني وليد
المؤلف الرئيسي: Muftah, Mohammed Abu Reemah Ahmed (Author)
المجلد/العدد: س12, ع23
محكمة: نعم
الدولة: ليبيا
التاريخ الميلادي: 2024
الشهر: مارس
الصفحات: 122 - 133
DOI: 10.35778/1751-012-023-005
ISSN: 2518-5497
رقم MD: 1477447
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
القطاع المالي | الإصلاحات المحاسبية | الإدارة المالية | ليبيا
كلمات المؤلف المفتاحية:
The Libyan Financial Sector | Decision-Making | Accounting Reforms | International Public Sector Accounting Standards "IPSAS"
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المستخلص: The prevalence of International Financial Reporting Standards (IFRS) has been a defining feature of the global push for accounting standardization for many years. However, a significant change in focus towards reforms in public sector accounting became evident in the late 1990s. This study delves into the motivations behind Libya's adoption of public sector accrual accounting reforms, with a focus on the pressures influencing decision-making among key officials in both national and international contexts. Specifically, the research explores how the state, as an emerging economy, navigates and reconciles these pressures. Most of the current literature on public sector accounting reforms concentrates on the implementation phases of standards within a country. Conversely, there is a lack of research examining the decision-making processes that precede the practical application of accrual accounting reforms. The findings suggest that the state must balance two primary sources of pressure: demand pressures from the public seeking greater accountability on a national level and supply pressures from international financial institutions seeking increased transparency on a global scale. This study seeks to enhance the current body of literature by investigating the decision-making processes preceding the implementation of international standards in public sector accounting reforms. It emphasizes the crucial influence of institutions in shaping these decision-making procedures, illuminating potential discrepancies between the stated reasons for government accounting reforms in developing countries and their underlying motivations.
ISSN: 2518-5497

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