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 Thesis

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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

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