The effect of alternative accounting bases on the quality of accounting information from stakeholders' perspective in the Egyptian governmental universities : an experimental study

الملخص EN

The main aim of the study is to study and examine the stakeholders' perception in respect to the effect of alternative accounting bases (cash basis and accrual basis) on the quality of accounting information in the Egyptian governmental Universities.

To test the research hypotheses, the study adopted a field experiment approach on a sample of 104 academic accounting staff and their assistances in Damanhur, Alex and Banyswaif universities.

The researcher developed two cases related to these two accounting bases and divided the sample into two independent groups which the first group associated with the case of cash basis, whereas the second group associated with the case of accrual basis to test the perception of the participants in each case to the effect of each accounting basis on the quality of accounting information, respectively.

Overall results indicate the accrual basis more positively affect the accounting information quality than the cash basis in the Egyptian governmental Universities Accordingly, the researcher recommends that the regulators should issue laws and regulations to adopt the principles- based accrual accounting as an instrument to prepare the GPFR in the Egyptian governmental Universities which in turn provide high- quality information and further enhance the financial accountability.

The limitations of the research is related to the other accounting bases (Modified cash basis, Modified accrual basis) not considered in the study and the generalizability of the results depends on selecting the research sample.