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|a eng
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|b مصر
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|9 340968
|a Ouda, Hassan A. G.
|e AUTH.
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|a TRANSITION TO ACCRUAL ACCUNTING IN THE GOVERNMENT SECTOR :
|b AN EMPIRICAL INVESTIGATION
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|b جامعة عين شمس - كلية التجارة
|c 2009
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|a 1 - 22
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|a بحوث ومقالات
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|b The Transition Framework of the Basic' Requirements Model (BRM) emphasizes the relevance of the transition requirements (supporting factors) in facilitating successful transition to accrual accounting in the government sector. However, the model does not provide a clear picture of whether these requirements arc confirmed or not and of whether they contain superfluous variables (candidates for deletion) or whether they are incomplete (hence, requires additional variables). Using data from one developed country (Holland), the results of the survey-based research, with the exception of the international financial support, do support the BRM Transition Framework. In addition, the empirical investigation has proved that the successful transition to accrual accounting in the government sector requires additional transition requirements in Holland. For instance, it requires a central help desk (including an advisory group) which can assist in solving the problems that emerge during the implementation process and co-operation between the Ministry of Finance and the Dutch Court of Audit.
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| 653 |
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|a القطاع العام
|a المحاسبة
|a الدراسات الاحصائية
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| 773 |
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|4 الاقتصاد
|4 الإدارة
|6 Economics
|6 Management
|c 015
|e Scientific Journal for Economic & Commerce
|f Al-Maġallah Al-ʿilmiyyah Lil-Iqtiṣād Wal Tiğārah
|l 001
|m ع1
|o 0527
|s المجلة العلمية للاقتصاد والتجارة
|v 039
|x 2636-2562
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| 856 |
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|u 0527-039-001-015.pdf
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| 930 |
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|d y
|p y
|q y
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| 995 |
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|a EcoLink
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|c 664529
|d 664529
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