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.
Keywords: public sector, accounting system, Syrian Arab Republic, cash basis method, accrual basis method
References:
Kulikova L.I., Alsafadi A. [The impact of inflation on the presentation of financial statements by Syrian companies]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2022, vol. 25, iss. 9, pp. 984–999. (In Russ.) URL: Link
Kulikova L.I., Alsafadi A. [Generation of profit and loss statements by Syrian companies in the context of hyperinflation]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2023, vol. 26, iss. 3, pp. 244–271. (In Russ.) URL: Link
Alsafadi A. [Generation of financial position statements by Syrian companies in the context of hyperinflation. Part 1]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2023, vol. 26, iss. 10, pp. 1138–1156. (In Russ.) URL: Link
Alsafadi A. [Generation of financial position statements by Syrian companies in the context of hyperinflation. Part 2]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2023, vol. 26, iss. 11, pp. 1267–1291. (In Russ.) URL: Link
Hurmuz N.D. Evaluation of the Effectiveness of the Modern System of Public Administration in Syria and the Possibility of Introducing Change Management. Public Administration Issues, 2018, spec. iss. II, pp. 107–118 (electronic ed.). URL: Link
Hurmuz N.D. [Performance management in the public sector: Opportunities for Syria]. Financial Journal, 2020, vol. 12, no. 3, pp. 114–135. (In Russ.) URL: Link
Robert P. Beschel Jr., Ahern M. Public Financial Management Reform in the Middle East and North Africa: An Overview of Regional Experience. World Bank Studies, 2012. URL: Link
Abdulkarim M.E., Umlai M.I., Al-Saudi L.F. Culture, Language, and Accounting Reform: A New Perspective on IPSAS Implementation. Journal of Accounting & Organizational Change, 2023, vol. 19, no. 2, pp. 376–400. URL: Link
Abdulkarim M.E., Umlai M.I., Al-Saudi L.F. Exploring the Role of Innovation in the Level of Readiness to Adopt IPSAS. Journal of Accounting & Organizational Change, 2020, vol. 16, no. 3, pp. 469–495. URL: Link
Aboukhadeer E.A.S., Azam S.M.F., Albattat A.R.S. Corporate Governance and International Public Sector Accounting Standards (IPSAS) on the Quality of Accounting Information in Libyan Government Sector. International Journal of Professional Business Review, 2023, vol. 8, no. 1, e0812. URL: Link
Abushamsieh Kh., López-Hernández A.M., Ortiz-Rodríguez D. The Development of Public Accounting Transparency in Selected Arab Countries. International Review of Administrative Sciences, 2014, vol. 80, iss. 2, pp. 421–442. URL: Link
