مدي تطبيق الوحدات الحكومية بالسودان للمعيار المحاسبي الدولي للقطاع العام الثاني

Abstract

l Abstract The research problem is represented in the extent to which the International Public Sector Accounting Standard (2) is applied to the non-profitable government units. The research aims to know the accounting practices in these units, and the positivities which government units may achieve in case of choosing to have a commitment to apply this standard or otherwise, negativities if any, arising as a lack of commitment to apply the same. This is in addition to know any difficulties, which may reduce the commitment to apply such a standard as well as the means to overcoming them. The research used the analytical descriptive approach to achieve the research objectives and the questionnaire method to collect indispensable primary sources. The questionnaire then distributed to a random sample comprise of (50) employees from the Federal Ministry of Finance and National Economy. The research findings showed that there is a lack of commitment from the part of financial statements‘ makers in government units to apply the International Public Sector Accounting Standard (2). The research also showed that the commitment to apply the International Public Sector Accounting Standard (2) leads to financial performance efficiency and protects the state assets from being lost and prevents embezzlement. The researcher proposed a number of recommendations the most important of which is that the difficulties that impede the commitment to apply the international Public Sector Accounting Standard(2) can be overcome by many means such as convening training sessions on the International Public Sector Accounting Standards. And work out to issue laws to commit government units to applying the International Public Sector Accounting Standards. This is besides the unification of the public and private sectors‘ efforts to get over the problems that impede the International Public Sector Accounting Standards in Sudan government units.