International Journal of Accounting and Management Sciences (IJAMS)
July 2024
DOI https://www.doi.org/10.56830/IJAMS07202406
Authors
Nabil Abd El-Raouf Ebrahim
Aber Hany Mohamed
Abstract
The digital transformation in Egypt derives, its importance from the Sustainable Development Goals (Egypt Vision 2030) to reduce borrowing in addition to reducing public debt and the sustainability of financial inclusion, and this is achieved through financial discipline, which is one of the most prominent topics that have received wide attention in many developed countries, perhaps the accounting requirements to achieve institutional reform contributes greatly to financial discipline, especially with financial inclusion, especially when preparing the public budget in order to measure the ability of public expenditure to achieve sustainable development indicators, from the ability to manage financial expenditure, and revenues accurately and in a way that responds to financial goals after reviewing the previous studies, the researcher came up with a proposed approach that can be applied to some government institutions through accounting requirements. The researcher came up through statistical analysis using the Chi-square test, to indicate the significance of this proposed approach among the selected sample, with an order of priorities. The researcher found out the safety and strength of the proposed approach through the sample answers for many of them. the researcher believes that the application of the proposed approach and the five axes that could be deduced from the answers of the study categories, contributes greatly to the financial discipline to achieve sustainable development for Egypt 2030.
Keywords: Institutional Reform, Digital Transformation, Financial Discipline, Sustainable Development.
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