A PRESCRIPTIVE MODEL FOR SUCESSFUL TRANSITION TO ACCRUAL ACCOUNTING IN THE GOVERNMENT SECTOR
| المصدر: | المجلة العلمية للاقتصاد والتجارة |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة |
| المؤلف الرئيسي: | Ouda, Hassan A. G. (AUTH.) |
| المجلد/العدد: | ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2009
|
| الصفحات: | 41 - 69 |
| ISSN: |
2636-2562 |
| رقم MD: | 664548 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
9
| المستخلص: |
This paper proposes a Prescriptive Model for successful transition to accrual accounting in the government sector. The Prescriptive Model aims at explaining the whole reform process including all relevant factors and seeks to overcome the shortcomings of the earlier developed governmental accounting innovation models (e.g., Contingency Model, its variants and Basic Requirements Model (BRM)) by focusing not only on the contextual and behavioral variables and on creating climate fit for the accounting reform process but also on the content, technical and capacity variables. Launching point of the Prescriptive Model is that the explanatory models (such as the Contingency model and its variants) and the BRM • are not solely able to explain the whole reform process and to comprise all the relevant factors that are required for putting the accounting innovations into real practice. It also takes into consideration the fact that the transition to accrual accounting is a major cultural, administrative and technical change and in order to successfully be adopted, it must take place in phases with a clear plan of progress established from the outset. Therefore, the Prescriptive Model consists of three phases: Reform decision-making phase, Transition phase, and Post-transition phase, this is in addition to: final result and overcoming the transition barriers. |
|---|---|
| ISSN: |
2636-2562 |
عناصر مشابهة
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TOWARDS A GENERIC MODEL FOR GOVERNMENT SECTOR REFORM : THE NEW ZEALAND EXPERIENCE
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SUGGESTED FRAMEWORK FOR MODERNIZING BUDGETING SYSTEM IN EGYPT GOVERNMENT SECTOR IMPLEMENTATION OF PERFORMANCE BUDGETING
بواسطة: Ouda, Hassan A. G. منشور: (2010)
