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Khalil Abushamsieh
Department of Financial Economics and Accounting, Faculty of Economic Science and Business, University of Granada
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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The Transparency of Government Financial Information Systems in Arab Countries: Evidence from Palestine Khalil Abushamsieh; Antonio M. Lopez Hernandez; David Ortiz Rodriguez
Journal of Accounting, Business and Management (JABM) Vol 20 No 2 (2013): October
Publisher : STIE Malangkucecwara

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Abstract

Governments, researchers and international organizations are paying increasing attention to the issue of reforms in governmental financial reporting. Arab countries in general, and Palestine in particular, are working to develop their governmental financial information systems to make them more informative and transparent. This paper examines the extent to which Palestine has developed its governmental financial information system and analyses the most important factors underlying financial transparency. An analytical methodology is applied, using L ders Financial Management Reform Process Model (2001).
Co-Authors Antonio M. Lopez Hernandez David Ortiz Rodriguez