TRANSITION REQUIREMENTS OF ACCRUAL ACCOUNTING IN THE PUBLIC SECTOR OF DEVELOPED AND DEVELOPING COUNTRIES : STATISTICAL ANALYSIS WITH SPECIAL FOCUS ON NETHERLANDS AND EGYPT
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Ouda, Hassan A. G. (AUTH.) |
| المجلد/العدد: | مج16, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2012
|
| الشهر: | يوليو |
| الصفحات: | 1 - 43 |
| ISSN: |
2356-8402 |
| رقم MD: | 664717 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
19
| المستخلص: |
In recent years, transition to accrual accounting in the public sector has been the major focus of policy makers and specialists. While there are some empirical studies that have investigated the success of the transition to accrual accounting in the public sector and conducted a statistical analysis which is required to find out the significance of differences of the transition requirements between the developed and developing countries, there is a total lack of a statistical analysis which is required to find out the significance of differences of the transition requirements within the developed and developing countries. This is in addition to the correlation analyses among the transition requirements within both developed and developing countries. Therefore, the original purpose of this paper is to fill a gap in the literature by performing the required statistical analyses. The conclusions of the test results with respect to the significance of differences of the transition requirements within the developed and developing countries have indicated that the significance of the transition requirements and their influence on the transition process within each country apart are most consistent with the nature of both countries. In addition the test results of the correlation have indicated that the transition requirements (supporting factors) are differently correlated within both the developed and developing countries. |
|---|---|
| ISSN: |
2356-8402 |
عناصر مشابهة
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A PRESCRIPTIVE MODEL FOR SUCESSFUL TRANSITION TO ACCRUAL ACCOUNTING IN THE GOVERNMENT SECTOR
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Apractical Accounting Approach for Heritage Assets under Accrual Accounting: With Special Focus on Egypt(1)
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بواسطة: Mahmoud, M. F. منشور: (1989) -
Extent of Application of the Accrual Basis According to International Public Sector Accounting Standards: A Case Study "Jordan Ministry of Industry, Trade and Supply"
بواسطة: صافي، عبدالرحيم محمد علي منشور: (2023)
