The Accounting Measurement of Public Expenditure Return and its Impact on Accounting Transformation in governmental Sector

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.

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