أثر تبني إستراتيجية الإفصاح المالي الإلكتروني عن بيان مقارنة أداء الموازنة العامة في ضبط أداء مشاريع التنمية الحكومية الاستراتيجية

Abstract EN

The research aimed to Measuring the Impact of Financial Electronic Disclosure Strategy of the Comparison Statement to the Public Budget Performance According to the International Public Sector Accounting Standard (IPSAS 24) on Controlling the Performance of Strategic Governmental Development Projects - A Field Study In Palestine State.

To achieve the objectives of the study, the researcher used the descriptive analytical method, and used a questionnaire as a study tool, was distributed of 165 a questionnaire to workers in the financial filed in the public sector in the southern governorates of Palestine., 155 of them were returned as valid.

The researcher found that there is a statistically significant Impact of Electronic Financial Disclosure Strategy of the Comparison Statement to the Public Budget Performance According to the International Public Sector Accounting Standard (IPSAS 24) on Controlling the Performance of Strategic Governmental Development Projects, and recommended of adopting to Financial Electronic Disclosure Strategy of the Comparison Statement to the Public Budget Performance According to the International Public Sector Accounting Standard (IPSAS 24).