International Journal of Accounting and Management Sciences (IJAMS)
Vol1 No.2 October 2022
DOI https://www.doi.org/10.56830/BDQH9026
Author
Samy Hosny Mohamed Tamera
Abstract
Objective: The research aims to identify the fundamental variables affecting slowing down
the transformation of governmental sector institutions from the cash basis to the accrual basis,
in addition to proposing the appropriate procedure that will work to speed up this
transformation and increase the effectiveness of the accrual basis in the governmental sector.