+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

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

Vol. 27, Iss. 4, APRIL 2024

Received: 7 March 2024

Received in revised form: 19 March 2024

Accepted: 25 March 2024

Available online: 15 April 2024

Subject Heading: ACCOUNTING SYSTEMS ADAPTING

JEL Classification: М41

Pages: 387–407

https://doi.org/10.24891/ia.27.4.387

Pavel A. ALETKIN Kazan (Volga Region) Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation
pavelaletkin@mail.ru

https://orcid.org/0000-0002-3357-927X

Hasan MEMEH Institute of Management, Economics and Finance, Kazan (Volga Region) Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation
hasanmemeh1993@gmail.com

https://orcid.org/0009-0009-8609-8013

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:

  1. 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
  2. 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
  3. 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
  4. 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
  5. 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
  6. 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
  7. 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
  8. 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
  9. 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
  10. 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
  11. 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

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 5
May 2024

Archive