الفهرس 
محتويات الرسالةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The main objective of the study is to propose an approach to develop the Yemeni government accounting system to improve the efficiency and effectiveness of performance in the service units, through analyzing and evaluating the present condition of the Yemeni governmental accounting system currently applied. The purpose is represented in identifying deficiencies, addressing them, and highlighting strengths and developing them by drawing on the theoretical literature in governmental accounting; as well as foreign and Arab studies and the contributions of international organizations and the experiences of leading countries that have clearly contributed to the development of government accounting units to improve their efficiency and effectiveness. The efforts and experiences of international organizations have been the main pillar to the development of government accounting systems and the improvement of their reports since the beginning of the 20th century. The study reached several results, the most important of which are: The Yemeni government accounting system in its current form suffers from many shortcomings that make it incompatible to meet the requirements of effective accounting control over government performance. The current budget classification is based on the application of the traditional method of preparing the general state budget, which does not provide financial and administrative information that help the governmental units to perform their tasks and achieve efficiency and effectiveness. Therefore, this requires the need to develop such system to be able to achieve the evolving goals that should be served.