Transition to Accrual Accounting in the Public Sector of Developed and Developing Countries

Problems and Requirements. With Special Focus on the Netherlands and Egypt

H.A.G. Ouda

Research output: ThesisDoctoral ThesisScientific

355 Downloads (Pure)

Abstract

The purpose of this study is to develop a better understanding of the way in which accrual accounting can successfully be adopted in the public sector as well as to attain the target benefits of that adoption. This study investigates both theoretically and empirically the transition problems that inhibit the transition to accrual accounting in the public sector of both developed and developing countries and the requirements that facilitate that transition too.
Original languageEnglish
QualificationDoctor of Philosophy
Supervisors/Advisors
  • Bettonvil, B.W.M., Co-promotor
  • Bac, Aad, Promotor
Award date1 Nov 2005
Place of PublicationVeenendaal
Publisher
Print ISBNs909019598X
Publication statusPublished - 2005

Fingerprint

Developing countries
Public sector
Egypt
Accrual accounting
The Netherlands
Developed countries

Cite this

@phdthesis{dc37e60acd5649a7971f6e5b42c6da47,
title = "Transition to Accrual Accounting in the Public Sector of Developed and Developing Countries: Problems and Requirements. With Special Focus on the Netherlands and Egypt",
abstract = "The purpose of this study is to develop a better understanding of the way in which accrual accounting can successfully be adopted in the public sector as well as to attain the target benefits of that adoption. This study investigates both theoretically and empirically the transition problems that inhibit the transition to accrual accounting in the public sector of both developed and developing countries and the requirements that facilitate that transition too.",
author = "H.A.G. Ouda",
note = "Pagination: 405",
year = "2005",
language = "English",
isbn = "909019598X",
publisher = "Universal Press",

}

Transition to Accrual Accounting in the Public Sector of Developed and Developing Countries : Problems and Requirements. With Special Focus on the Netherlands and Egypt. / Ouda, H.A.G.

Veenendaal : Universal Press, 2005. 405 p.

Research output: ThesisDoctoral ThesisScientific

TY - THES

T1 - Transition to Accrual Accounting in the Public Sector of Developed and Developing Countries

T2 - Problems and Requirements. With Special Focus on the Netherlands and Egypt

AU - Ouda, H.A.G.

N1 - Pagination: 405

PY - 2005

Y1 - 2005

N2 - The purpose of this study is to develop a better understanding of the way in which accrual accounting can successfully be adopted in the public sector as well as to attain the target benefits of that adoption. This study investigates both theoretically and empirically the transition problems that inhibit the transition to accrual accounting in the public sector of both developed and developing countries and the requirements that facilitate that transition too.

AB - The purpose of this study is to develop a better understanding of the way in which accrual accounting can successfully be adopted in the public sector as well as to attain the target benefits of that adoption. This study investigates both theoretically and empirically the transition problems that inhibit the transition to accrual accounting in the public sector of both developed and developing countries and the requirements that facilitate that transition too.

M3 - Doctoral Thesis

SN - 909019598X

PB - Universal Press

CY - Veenendaal

ER -