Administrative Reforms to Governmental Financial Information Systems in GCC Countries: The Case of Qatar

Abushamsieh, Khalil; López‐Hernández, Antonio M.; Ortiz-Rodríguez, David

doi:10.1080/00263206.2013.811650

Cited by 7 publications

(12 citation statements)

References 8 publications

(9 reference statements)

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“…Using the Qatari public sector as the setting for our research into the implementation of IPSAS and any associated barriers is of interest because IPSAS adoption in Qatar has been postponed several times since 2014. Moreover, being a fossil–fuel-exporting country, Qatar has recently experienced the effects of a sharp drop in market oil prices, which has triggered a more emphatic government orientation towards accounting systems that can produce higher levels of accountability and transparency (Abushamsieh et al , 2013). Therefore, a study of IPSAS implementation and the obstacles to it in the Qatari business environment should provide numerous insights, especially for other countries that are considering, or are currently in the process of, adopting IPSAS.…”

Section: Introductionmentioning

confidence: 99%

“…Kuwait initiated a plan in 2008 to adopt a full accrual-based accounting system via the implementation of IPSAS (envisioned to take four years). As for Qatar, plans to adopt IPSAS also developed around the same time, but with a less conclusive outcome (Abushamsieh et al , 2013). Identifying the perceptions of key constituents can help explain this and enhance our understanding of the various challenges Qatar faces in the implementation of IPSAS.…”

Section: Introductionmentioning

confidence: 99%

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Exploring the role of innovation in the level of readiness to adopt IPSAS

Abdulkarim

Umlai

Al-Saudi

2020

JAOC

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Purpose The purpose of this study is to investigate the level of readiness of the public sector in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the innovation diffusion theory. The responses of accountants (preparers) and auditors employed in the public sector are explored in this regard, and challenges faced in IPSAS implementation are highlighted. Design/methodology/approach A primary research approach was adopted using a questionnaire that yielded 101 responses. Five dimensions are focused on: relative advantage, top management support, satisfaction with the current accounting system, barriers to adopting IPSAS, and attitudes towards innovation. Findings Relative advantage, barriers to adopting IPSAS and satisfaction with the current system were found to be the most significant. The influence of these variables appears to promote or hinder the implementation of IPSAS in the public sector of Qatar and, perhaps, the wider region. Practical implications Even if professionals understand the potential benefits of adopting IPSAS, they are unlikely to advance such adoption without upper echelon-sanctioned cost-benefit analyses and approval. Hence, policymakers should consider the need for a top-down shift in the way IPSASs are viewed and promoted to enable their successful implementation in the public sector. Social implications The positive association between satisfaction with current systems and the level of IPSAS implementation suggests that respondents view the usefulness and ease of use of their current systems as a primary reason to adopt IPSAS as an ‘upgrade’. Originality/value This study advances the understanding of the pre-transition process by drawing on innovation theory, which reveals determinants of IPSAS implementation in the case of Qatar. This study adds to prior studies on government accounting in developing nations.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Exploring the role of innovation in the level of readiness to adopt IPSAS

Abdulkarim

Umlai

Al-Saudi

2020

JAOC

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“…In consequence, public agencies may adopt policies for the disclosure of information on sustainability according to different types of isomorphism [61]. In accordance with this theory, Latin American governments will promote the online dissemination of information on sustainability, or not, according to the pressures and demands in this respect perceived from donors and international organizations [62][63][64][65].…”

Section: Prior Research On Local Government Transparency On Sustainabmentioning

confidence: 99%

Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America

2021

Self Cite

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Although transparency on the sustainability of public services is an issue of urgent interest to both governments and academics, previous research in this area has mainly focused on developed European countries, and has paid insufficient attention to areas that are still developing, such as many Latin American countries. The aim of this study is to identify factors that promote transparency on sustainability by local governments in Latin America, in the view that greater transparency will help them meet the goals of the 2030 Agenda for Sustainable Development. Therefore, using content analysis and following the GRI guidelines, we analyze the economic, social and environmental information published on the websites of 200 large local governments in 18 Latin American countries. In addition, using linear regression and calculating the corresponding Spearman coefficients, we analyze the influence of idiosyncratic and systemic variables on the volume of information disclosed. Our findings show that certain factors—population size, education level, unemployment, the quality of legislation and political corruption—affect transparency on sustainability. The conclusions drawn from this analysis enable us to identify useful measures for enhancing transparency on sustainability, including the reform of transparency laws and the analysis and disclosure of citizens’ information demands.

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“…In this context, our study comes with a new approach, proving the utility of the accrual concept (see Table 1) through two aspects: designing and substantiating objectives and goals (SMART) as well as reporting and evaluating their achievement. Moreover, the accrual concept becomes the link between national reforms (Abushamsieh et al, 2013) and the international bodies' vision, who unanimously accept the complexity of theory at least regarding sound technical expertise and the great amount of judgment required (Mhaka, 2014). When a business wants to examine its actual performance during a specific activity/period of time the accrual method of accounting is a useful tool.…”

Section: Smart Objectives and Goals Through Accrual Informationmentioning

confidence: 99%

The Link Between Public Management and Accounting from the Point of View of Performance

Nistor

Ştefănescu

2021

CBR

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This study focuses on the connection between management and accounting, with accrual information as a link. Accounting information, structured on an accrual basis, manages to provide a true image of the patrimony, substantiated and transparent decisions, as a reference basis for efficient management. From of the point of view of the vast changes in the public accounting system (EPSAS), communication between accounting and tax reporting creates a unison in the presentation of financial/non-financial information, a key element in public management. The empirical research conducted by combining the cluster analysis with the MDS technique enables us to map all EU Member States and emphasize potential connections between EU accounting systems from an accrual approach perspective, as a pillar for a performing management.The research results reveal a widespread and strong interest in sound reporting that is able to improve transparency throughout a performing management system. These results support the EPSAS project aimed to adjust inaccuracies between accounting (IPSAS) and tax reporting (ESA 2010), and ultimately to enhance good governance and create a positive environment by facilitating transparency and comparability.

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Administrative Reforms to Governmental Financial Information Systems in GCC Countries: The Case of Qatar

Cited by 7 publications

References 8 publications

Exploring the role of innovation in the level of readiness to adopt IPSAS

Exploring the role of innovation in the level of readiness to adopt IPSAS

Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America

The Link Between Public Management and Accounting from the Point of View of Performance

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