Central Governmental Accounting of Egypt and the Netherlands: Similarities and Differences

  • Hassan A. G. Ouda


No doubts that the nature and the structure of the accounting system in the governmental entities differ from one country to the other, whereas this depends on the regulations, the restrictions and the procedures which are applied in every country. As a result, it is difficult to find uniform GAAP that can be applied in different countries or to set standard procedures, which can serve all the countries in the same degree. Notwithstanding there are differences among the governmental accounting systems; these differences will be more apparent between the developed and developing countries.


Accounting System Government Entity Internal Monitoring System Government Accounting General Budget 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.


  1. Ahmed, A. Kamal, A. (1999) Government and National Accounting, Cairo University Press, Cairo.Google Scholar
  2. Bac, A. (1993) Government Accountancy in the Netherlands,De Accountant NO. 3/ November.Google Scholar
  3. Bac, A. (1998) Accounting for European Union in the Netherlands,4Th Biennial CIGAR Workshop 10–11–1998, Birmingham.Google Scholar
  4. Bac, A. (1994) Performance Measurement in the Dutch National, Provincial and Local Government, Pual Haupt Publishers, Berne, Stuttgart, Vienna.Google Scholar
  5. Bestebreur, T. Kraak, A. (1997) Modern Financiele Management bij het Rik,De Rijksbegroting Belicht.Google Scholar
  6. van Boven, P. (1995) De Rijksoverheid, Externe Verslaggeving in de theorie en de praktijk,onder de redactie van Hoogendoorn.Google Scholar
  7. Dutch Government Accounts Act: Including the latest adjustment of July 10, 1995 (Stb. 1995, 375).Google Scholar
  8. Egyptian Government Accounting Act NO 27 (1981) Public Body of Press, Cairo.Google Scholar
  9. Government Accounting Auditing and Financial Reporting: National Committee on. Government Accounting U.S. (1968)Google Scholar
  10. IFAC (1991) Financial Reporting by National Governments: Issued by the International federation of Accountants.Google Scholar
  11. IFAC (1993) Elements of the financial statements of the National Governments: Issued by the International federation of Accountants.Google Scholar
  12. Noval, Z. (1989) Government Accounting in Theory and Practice, Ain Shams, Cairo.Google Scholar
  13. AAAAAAAAAAAAAOuda, H. (1997) Comparative Government Accounting Study: Egypt and the Netherlands, Master Thesis: Erasmus University Rotterdam.Google Scholar
  14. Ouda, H. (1999) Benefits and Costs of the Application of Accrual Accounting in the Public Sector, Non-published Paper.Google Scholar
  15. Regeling Departementale Begrotingsadministratie (1993) Ministerie van Financiën. Saraya, K. (1998) Government and National Accounting, Alexzandria, Alexzandria University.Google Scholar
  16. Volmer, F. (1992) Enige Beschouwingen met Betrekking tot de Gemeenterekening.Google Scholar

Copyright information

© Springer Science+Business Media Dordrecht 2001

Authors and Affiliations

  • Hassan A. G. Ouda

There are no affiliations available

Personalised recommendations