Transition to Accrual Accounting in the Public Sector | Implementation of Accrual Accounting in the Public Sector: Problems and Requirements Cases of the Netherlands and Egypt

Hassan Ouda

ISBN 10: 3843374880 / ISBN 13: 9783843374880

Editore: LAP LAMBERT Academic Publishing, 2010

Transition to Accrual Accounting in the Public Sector | Implementation of Accrual Accounting in the Public Sector: Problems and Requirements Cases of the Netherlands and Egypt | Hassan Ouda | Taschenbuch | 424 S. | Englisch | 2010 | LAP LAMBERT Academic Publishing | EAN 9783843374880 | Verantwortliche Person für die EU: BoD - Books on Demand, In de Tarpen 42, 22848 Norderstedt, info[at]bod[dot]de | Anbieter: preigu. Codice articolo 107181810

Riassunto:

Transition to Accrual Accounting in the Public Sector of Developed and Developing Countries: Problems and Requirements The purpose of this study is to develop a better understanding of the way in which accrual accounting can successfully be adopted in the public sector as well as to attain the target benefits of that adoption. This study investigates both theoretically and empirically the transition problems that inhibit the transition to accrual accounting in the public sector of both developed and developing countries and the requirements that facilitate that transition too. Consequently, it is conducting an empirical research, which aims at researching to what extent the factors that can facilitate or preclude the transition to accrual accounting can empirically be confirmed and investigated. In addition, the empirical research has comprised statistical analysis, which was desirable e.g. to find out the significance of the differences of the factors that can preclude or facilitate the successful transition to accrual accounting within each country apart (for the Netherlands and Egypt) and between the two countries.

L'autore: Hassan Ouda has earned PhD in Public Sector Accounting Reform -Tilburg University-The Netherlands, M.Sc.Erasmus University Rotterdam- NL. He has wide experience as an International Consultant and Expert in Public Sector Accounting and Budgeting Reform. He is an associate Professor at the German University in Cairo.

Dati bibliografici

Titolo: Transition to Accrual Accounting in the ...
Casa editrice: LAP LAMBERT Academic Publishing
Data di pubblicazione: 2010
Legatura: Taschenbuch
Condizione: Neu