Financial analysis of Palestinian local government
by Rania Yaser Jaber, Nidal Rashid Sabri
International Journal of Business and Globalisation (IJBG), Vol. 5, No. 2, 2010

Abstract: This study aims to examine the major merits of the Palestinian financial and budget systems as well as to identify major financial problems and obstacles facing the Palestinian municipalities in order to recommend reforms and point out the best choices of increasing internal revenues. The study used both financial analysis of actual and budgeted data as well as a survey instrument; thus, a special questionnaire was articulated to collect the perceptions of the financial managers of the Palestinian local governments. The study found that about 85% of the Palestinian local government are using cash basis, 64% of the accounting systems in the municipalities are using the same chart of account for both actual financial accounts and budget statements. Moreover, there is a high percentage of debt due on the municipal residents, low share of taxes to the total revenues of municipalities and a weak accounting transparency system.

Online publication date: Mon, 02-Aug-2010

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Business and Globalisation (IJBG):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com