Title: Transition requirements of accrual accounting in central government of developed and developing countries: statistical analysis - with special focus on The Netherlands and Egypt
Author: Hassan A.G. Ouda
Address: Accounting and Finance Department, Faculty of Management Technology, The German University in Cairo – GUC, New Cairo City – Cairo, 11835, Egypt
Abstract: 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.
Keywords: accrual accounting; central government; transition requirements; developed countries; developing countries; The Netherlands; Egypt; public sector.
Int. J. of Accounting and Finance, 2014 Vol.4, No.3, pp.261 - 304
Date of acceptance: 07 Sep 2013
Available online: 08 Dec 2013