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Bulletin of the State University of Education. Series: Economics

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The improvement of government accounting system in the Syrian Arab Republic

https://doi.org/10.18384/2949-5024-2024-3-23-36

Abstract

Aim. This research paper examines in detail the existing accounting system in public sector organizations in the Syrian Arab Republic and develops ways of its improvement.

Methodology. A comparative analysis of the accounting system in public sector organizations in Syrian Arab Republic and Russian Federation was carried out, shortcomings of the accounting system in public sector organizations in the Syrian Arab Republic were identified and directions for its improvement were developed.

Results. Based on the results of the study, the listed activities will help bring the accounting system in public sector institutions of the Syrian Arab Republic to a higher level, will allow the generation of high-quality accounting reports.

Research implications. The shortcomings of the accounting system in the public sector of the Syrian Arab Republic have been identified, which impede the formation of high-quality accounting reports for its users and limit the possibility of using information generated in the accounting system for the purposes of making management decisions.

About the Authors

P. A. Aletkin
Kazan (Volga Region) Federal University
Russian Federation

Pavel A. Aletkin – Cand. Sci (Economics), Assoc. Prof., Department of Accounting, Analysis and Audit

ul. Kremlevskaya 18, Kazan 420008



H. Memeh
Kazan (Volga Region) Federal University
Russian Federation

Hasan Memeh – Postgraduate Student, Institute of Accounting, Analysis and Audit

ul. Kremlevskaya 18, Kazan 420008



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ISSN 2949-5040 (Print)
ISSN 2949-5024 (Online)