الجامعة الاسلامية · with the workers in the field of accounting in these...
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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.
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