دور معايير المحاسبة الدولية في القطاع العام في تعزيز مبادئ الشفافية المالية : إطار مقترح

Abstract EN

The aim of the research is to present a proposed framework for governmental financial disclosure in accordance with international public sector accounting Standards in order to enhance the principles of financial transparency.

The researchers relied on the inductive approach to present and analyze previous research and studies related to research variables and the deductive approach to indicate the nature of the interactive relationships between the elements of the proposed framework and financial transparency in the public sector.

A proposed framework for governmental financial disclosure has been presented in accordance with International Public Sector Accounting Standards in promoting principles of financial transparency with an implementation plan to facilitate adoption and implementation.

The researchers recommended that the framework should be adopted and that research and development should continue in the financial disclosure systems in force in the public sector.