الجامعة الاسلامية · with the workers in the field of accounting in these...
Transcript of الجامعة الاسلامية · with the workers in the field of accounting in these...
![Page 1: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/1.jpg)
33112132
![Page 2: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/2.jpg)
أ
![Page 3: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/3.jpg)
ة
![Page 4: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/4.jpg)
ت
![Page 5: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/5.jpg)
ث
Abstract
Assessing the accounting information systems in the
municipalities, Empirical Study on municipalities in
the Gaza Strip
The purpose of this study was to assess the reality of accounting
information systems in municipalities in the Gaza Strip, the Number of
Gaza strip municipalities is 25 municipality. Has been evaluation by filling
out a questionnaire prepared specifically for this purpose, the questionnaire
was distributed through field visits to all municipalities, and an interview
with the workers in the field of accounting in these municipalities, have
been distributed number 75 questionnaire was retrieved 69 questionnaire
were ruled out number 2 questionnaire due to lack complete answers. The
study found that there is a weakness in accounting information systems of
Gaza strip municipalities for several reasons, including opposes actions by
accountant between accounting only and collection, as well as the lack of
capacity of qualified human resources to do the job accounting, as well as
imbalances in proving some financial operations and the impact the output
of the system. In order to overcome this weakness, the study recommended
a series of recommendations including: attention appoint Certified to work
in the field of accounting and financial municipalities and non-appointment
of a not an accountant to work in this area, work on the existence of
internal auditor and external each municipality, the shift to accrual
processes Evidence of accounting and all other financial operations,
including in-kind, to work on the participation of all sections of the
municipality in preparing the budget until the municipal workers greater
commitment when applied.
![Page 6: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/6.jpg)
ج
![Page 7: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/7.jpg)
ح
![Page 8: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/8.jpg)
خ
![Page 9: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/9.jpg)
1
![Page 10: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/10.jpg)
2
![Page 11: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/11.jpg)
3
1
2
3
4
5
1
2
3
4
![Page 12: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/12.jpg)
4
1
2
3
4
25
A,B,C,D
![Page 13: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/13.jpg)
5
B
B
D
A
A
D
D
C
A
B
B
B
B
D
D
A
B
B
B
B
C
B
A
C
C
22
![Page 14: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/14.jpg)
6
12008
![Page 15: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/15.jpg)
7
22007
66
44
32007
1 (2008)قنيبي,20/10/2005الصبدربتبريخ32/36/09هوهيئةقبنونيةمستقلةأنشئثبقرارمجلسالوزراءالفلسطينيرقم
![Page 16: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/16.jpg)
8
42006
52004
![Page 17: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/17.jpg)
9
11
61983
![Page 18: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/18.jpg)
10
3potter 2003
Reforming Australian public accounting an episod of institutional
thinking
1676
2001
2Hurst 2003
The case Australia insitting standard accountingof
processduethegovernment localbyfinancialAAS27
AAS27
1663
![Page 19: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/19.jpg)
11
AAS27
1Brusca1997
The usefulness of financial reporting in Spanish local <
government
ICAL2
ICAL
325BMDP
2Accounting Instruction for Local Government
![Page 20: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/20.jpg)
12
![Page 21: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/21.jpg)
13
![Page 22: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/22.jpg)
14
200315
199713
200715
199713
![Page 23: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/23.jpg)
15
19752122
19961920
3 2011,55نقالعنالرملي,
![Page 24: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/24.jpg)
16
![Page 25: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/25.jpg)
17
20031617
![Page 26: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/26.jpg)
18
![Page 27: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/27.jpg)
19
![Page 28: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/28.jpg)
20
![Page 29: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/29.jpg)
21
![Page 30: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/30.jpg)
22
![Page 31: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/31.jpg)
23
![Page 32: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/32.jpg)
24
![Page 33: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/33.jpg)
25
![Page 34: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/34.jpg)
26
![Page 35: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/35.jpg)
27
![Page 36: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/36.jpg)
28
![Page 37: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/37.jpg)
29
![Page 38: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/38.jpg)
30
![Page 39: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/39.jpg)
31
2200745
![Page 40: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/40.jpg)
32
1
2
.
3
4
![Page 41: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/41.jpg)
33
199753
![Page 42: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/42.jpg)
34
![Page 43: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/43.jpg)
35
![Page 44: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/44.jpg)
36
![Page 45: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/45.jpg)
37
![Page 46: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/46.jpg)
38
![Page 47: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/47.jpg)
39
![Page 48: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/48.jpg)
40
4.31,ص2007نقاًلعنخلفاهلل,
![Page 49: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/49.jpg)
41
1199767
5
.18,ص2009نقاًلعنعليبن,
![Page 50: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/50.jpg)
42
20118384
.أ
.ة
![Page 51: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/51.jpg)
43
![Page 52: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/52.jpg)
44
![Page 53: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/53.jpg)
45
![Page 54: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/54.jpg)
46
![Page 55: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/55.jpg)
47
![Page 56: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/56.jpg)
48
![Page 57: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/57.jpg)
49
![Page 58: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/58.jpg)
50
![Page 59: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/59.jpg)
51
![Page 60: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/60.jpg)
52
![Page 61: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/61.jpg)
53
![Page 62: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/62.jpg)
54
![Page 63: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/63.jpg)
55
![Page 64: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/64.jpg)
56
![Page 65: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/65.jpg)
57
![Page 66: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/66.jpg)
58
![Page 67: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/67.jpg)
59
![Page 68: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/68.jpg)
60
![Page 69: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/69.jpg)
61
![Page 70: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/70.jpg)
62
1
2
ر
ر
![Page 71: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/71.jpg)
63
![Page 72: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/72.jpg)
64
![Page 73: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/73.jpg)
65
05.0.sig
1
![Page 74: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/74.jpg)
66
2
3
![Page 75: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/75.jpg)
67
![Page 76: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/76.jpg)
68
![Page 77: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/77.jpg)
69
![Page 78: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/78.jpg)
70
![Page 79: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/79.jpg)
71
![Page 80: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/80.jpg)
72
![Page 81: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/81.jpg)
73
![Page 82: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/82.jpg)
74
![Page 83: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/83.jpg)
75
![Page 84: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/84.jpg)
76
![Page 85: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/85.jpg)
77
![Page 86: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/86.jpg)
78
![Page 87: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/87.jpg)
79
![Page 88: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/88.jpg)
80
![Page 89: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/89.jpg)
81
![Page 90: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/90.jpg)
82
![Page 91: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/91.jpg)
83
![Page 92: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/92.jpg)
84
![Page 93: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/93.jpg)
85
![Page 94: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/94.jpg)
86
![Page 95: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/95.jpg)
87
![Page 96: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/96.jpg)
88
![Page 97: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/97.jpg)
89
![Page 98: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/98.jpg)
90
![Page 99: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/99.jpg)
91
![Page 100: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/100.jpg)
92
![Page 101: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/101.jpg)
93
![Page 102: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/102.jpg)
94
![Page 103: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/103.jpg)
95
![Page 104: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/104.jpg)
96
![Page 105: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/105.jpg)
97
Bruska I .(1997) : " The usefulness of financial reporting in Spanish
local government " financial accountability & management 13, 1 .
Charles, T.Horngren, Srikant M.Datar, George Foster (2006) : '' Cost
Accounting'' Twelfth Edition, Pearson Prentice Hall.
Henk, Emerson O., and Spoede, Charlene W. (1991) : ''Cost Accounting:
Managerial Use of Accounting Data'' PWS_ Kent Publishing, Boston>
Hurst, Robert (2007) : "Accounting Information System- Basic concepts
and current issues". Boston: Mc Graw-Hill.
HurstG. (2003) : " The due process of accounting standard setting in
Australia : the case of AAS27 : financial reporting by local government "
school of business university of ballarat .
![Page 106: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/106.jpg)
98
Potter B. (2003) : " Reforming Australian public sector accounting: An
episode of institutional thinking". Deaking university.
![Page 107: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/107.jpg)
99
![Page 108: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/108.jpg)
100
![Page 109: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/109.jpg)
101
![Page 110: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/110.jpg)
102
![Page 111: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/111.jpg)
103
![Page 112: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/112.jpg)
104
![Page 113: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/113.jpg)
105
![Page 114: الجامعة الاسلامية · with the workers in the field of accounting in these municipalities, have been distributed number 75 questionnaire was retrieved 69 questionnaire](https://reader033.fdocuments.net/reader033/viewer/2022050215/5f60deff60e703411d557fd5/html5/thumbnails/114.jpg)
106