Hassan Ouda

Transition requirements of accrual accounting in central government of developed and developing countries: statistical analysis - with special focus on The Netherlands and Egypt

In recent years, transition to accrual accounting in the public sector in general and particularly in central government 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 central government 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. 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.

Central Governmental Accounting of Egypt and the Netherlands: Similarities and Differences

No doubts that the nature and the structure of the accounting system in the governmental entities differ from one country to the other, whereas this depends on the regulations, the restrictions and the procedures which are applied in every country. As a result, it is difficult to find uniform GAAP that can be applied in different countries or to set standard procedures, which can serve all the countries in the same degree. Notwithstanding there are differences among the governmental accounting systems; these differences will be more apparent between the developed and developing countries.

TRANSPARENCY AND DISCLOSURE AS AN INTERNAL CORPORATE GOVERNANCE MECHANISM AND CORPORATE PERFORMANCE: EGYPT’S CASE

How to cite this paper: Hassouna, D., Ouda, H., & Hussainey, K. (2017). Transparency and disclosure as an internal corporate governance mechanism and corporate performance: Egypt’s case. Corporate Ownership & Control, 14(4-1), 182-195. doi:10.22495/cocv14i4c1art1 How to access this paper online: http://dx.doi.org/10.22495/