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|3 10.35778/1751-012-023-005
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|a eng
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| 044 |
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|b ليبيا
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| 100 |
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|9 783611
|a Muftah, Mohammed Abu Reemah Ahmed
|e Author
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| 245 |
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|a Institutional Perspectives on Accounting Reforms in the Libyan Financial Sector:
|b An Analysis of Decision-Making Processes
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| 260 |
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|b جامعة بني وليد - كلية الإقتصاد والعلوم السياسية - بني وليد
|c 2024
|g مارس
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| 300 |
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|a 122 - 133
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|a بحوث ومقالات
|b Article
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|b 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.
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|a القطاع المالي
|a الإصلاحات المحاسبية
|a الإدارة المالية
|a ليبيا
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| 692 |
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|b The Libyan Financial Sector
|b Decision-Making
|b Accounting Reforms
|b International Public Sector Accounting Standards "IPSAS"
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| 773 |
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|4 الاقتصاد
|6 Economics
|c 005
|f Mağallaẗ al-ʿulūm al-iqtiṣādiyyaẗ wa-al-siyāsiyyaẗ
|l 023
|m س12, ع23
|o 1751
|s مجلة العلوم الإقتصادية والسياسية
|t Journal of Economic and Political Sciences
|v 012
|x 2518-5497
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| 856 |
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|u 1751-012-023-005.pdf
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| 930 |
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|d y
|p y
|q n
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|a EcoLink
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|c 1477447
|d 1477447
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