World Research of Business Administration Journal
Vol.2 No.2 July 2022
DOI https://www.doi.org/10.56830/BSFQ3483
Authors
Maged M. Albaz
Magdy M. Melegy
Ahmed Z. Metwaly
Abstract
The NPS tend to follow social accounting requirements that are based on “Logical and
systematic analysis of the organization activities impact on the society and other stakeholders
and to show this effect information in the financial statements” Due to the social nature of the
NPS’ activities. In this sense the accounting recognition is the start point of the
comprehensive accounting function. While the accounting measurement is one of the
influencing elements of the accounting function, and its importance increased by moving
towards the accounting compatibility for this sector organizations. Therefore, the
organizations must be in an accountable position, Not only for the owners or shareholders
(traditional concept), but to the society for its overall operations and activities. So, the
researchers addressed and analyzed in this paper the following. First, the accounting
recognition and measurement in the NPS. Second, the accounting presentation and disclosure
in the NPS.
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