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
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- Englisch ausgewählt
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Beschreibung
Produktdetails
Einband
Taschenbuch
Erscheinungsdatum
01.12.2010
Verlag
LAP LAMBERT Academic PublishingSeitenzahl
424
Maße (L/B/H)
22/15/2.7 cm
Gewicht
649 g
Auflage
1. Auflage
Sprache
Englisch
ISBN
978-3-8433-7488-0
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.
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