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Volume :23 Issue : 3 2016      Add To Cart                                                                    Download

A survey of government accounting practices in Qatar: Current status and future perspectives

Auther : Khalid N. Alkater and Ahmed S. Qutob

This study aims to investigate the current status of government accounting and its future in the State of Qatar and, subsequently, analyze problems, obstacles and satisfaction regarding this system. The study also identifies the significant factors that facilitate applying the International Public Sector's Accounting Standards (IPSAS) and determines the suitable method to apply IPSAS in the Qatari culture and environment. The results indicate that the main problems which face the current system are the absence of performance measurement tools, lack of training programs and continuing education, and lack of awareness about the importance of government accounting. They also reveal that the majority of the participants agree to develop the government accounting system based on accrual base and use of IPSAS. It is found that the significant factors that lead to success of applying IPSAS pertain to well qualified accountants and the leadership support. The new system would lead to increasing the level of accountability and transparency and improving the decision-making process and performance assessment. In addition, there are statistically significant differences in the participant's opinion regarding some research questions due to their personal characteristics.

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