Areas to improve the public sector accounting system in the Syrian Arab Republic

Abstract

Subject. This article examines the accounting system in public sector organizations of the Syrian Arab Republic and identifies its shortcomings in comparison with the international and Russian practices of arranging public sector accounting. Objectives. The article aims to study the accounting system in public sector organizations of the Syrian Arab Republic and identify the areas for its improvement. Methods. For the study, we used a comparative analysis. Results. The article identifies the shortcomings of the accounting system in the public sector of the Syrian Arab Republic, which impede the formation of high-quality accounting statements for its users and limit the possibility of using the information generated in the accounting system for the purposes of making managerial decisions, and the article also proposes certain areas for the system's improvement. Relevance. The outputs of the study can help to raise the accounting system of public sector institutions in the Syrian Arab Republic to a higher level in order to produce high-quality accounting reports.