{"title":"公共支出收益的会计计量及其对政府部门会计转型的影响","authors":"Samy Hosny Mohamed Tamera","doi":"10.56830/bdqh9026","DOIUrl":null,"url":null,"abstract":"Objective: The research aims to identify the fundamental variables affecting slowing down the transformation of governmental sector institutions from the cash basis to the accrual basis, in addition to proposing the appropriate procedure that will work to speed up this transformation and increase the effectiveness of the accrual basis in the governmental sector.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"6 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Accounting Measurement of Public Expenditure Return and its Impact on Accounting Transformation in governmental Sector\",\"authors\":\"Samy Hosny Mohamed Tamera\",\"doi\":\"10.56830/bdqh9026\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Objective: The research aims to identify the fundamental variables affecting slowing down the transformation of governmental sector institutions from the cash basis to the accrual basis, in addition to proposing the appropriate procedure that will work to speed up this transformation and increase the effectiveness of the accrual basis in the governmental sector.\",\"PeriodicalId\":328962,\"journal\":{\"name\":\"International Journal of Accounting and Management Sciences\",\"volume\":\"6 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Accounting and Management Sciences\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.56830/bdqh9026\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting and Management Sciences","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.56830/bdqh9026","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Accounting Measurement of Public Expenditure Return and its Impact on Accounting Transformation in governmental Sector
Objective: The research aims to identify the fundamental variables affecting slowing down the transformation of governmental sector institutions from the cash basis to the accrual basis, in addition to proposing the appropriate procedure that will work to speed up this transformation and increase the effectiveness of the accrual basis in the governmental sector.
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