إمكانية تبني أساس الاستحقاق وفقا لمعايير المحاسبة الدولية للقطاع العام في المؤسسات الحكومية في فلسطين : دراسة ميدانية على المحافظات الجنوبية

الملخص EN

This study aimed to examine the extent of the possibility of adopting the International Public Sector Accounting Standards (IPSAS) in governmental institutions in Palestine according to the accrual basis.

To achieve the objectives of the study, the descriptive and analytical approach was used through studying the previous literature and conducting the field study.

(220) questionnaires were distributed to the employees at the Ministry of Finance in the Gaza Strip, and they were analyzed by using the Statistical Package Program (SPSS), in addition to conducting (3) interviews with a sample of decision-makers in the Ministry of Finance.

The most important result of the study: The employees of the Ministry of Finance, including employees and senior management, have sufficient knowledge and experience in the method of recording accounting data and preparing financial reports according to the accrual basis, but they do not possess a good knowledge of the international public sector accounting standards.

It is also found that the current accounting system used in the government sector that involves technologies, programs and outputs is not consistent with the application of international public sector accounting standards according to the accrual basis.

In addition, there are no current legislation or regulations that allow the application of the accrual basis, although there is a tendency to move to the modified accrual basis in 2021, and that the transition process requires fairly high costs represented in developing the accounting system, and training employees and senior management, in addition to the cost of consultants and experts and other costs.

In light of these results, the most important recommendations, the need to insert the International public sector accounting standards in accounting curriculum and openness to the international community to benefit from the experiences of countries that have adopted the standards.

also the necessity of providing adequate funding for the gradual application of IPSAS.