Micro-macro accounting integration : NASCO, an Egyptian case study

Zafer, Safaa El-Din Mohamed

Abstract

Increased government involvement in the control of the Egyptian economy has resulted in greater need for accounting information, mainly for planning and control purposes. Egyptian public enterprises are subject to control by a number of ministerial and other bodies, to which they must supply information in a format specified by the Uniform Accounting System.This study considers government information needs in a planned economy and the aim of accounting uniformity.It also examines the relevance, appropriateness, and adequacy of the information provided as a result of the application of the Egyptian Uniform Accounting System, to meet the needs of planning, administration and control of economic activities, including the linkage between micro and macro accounting.A case study of the El-Naser Company for Motor-Car Manufacturing (NASCO) is presented. The company's management policies and planning and control both within NASCO and by its holding company, are examined, and its current operations account, sources and applications of funds statement and value-added statement, are analysed from the stand-point of National Income Accounts. Deficiencies are found in all these areas.Suggestions are therefore put forward as to how the above-mentioned account and statements might be modified,and reporting further developed, in order to provide greater assistance to the government in planning, control, and the preparation of National Income Accounts.

Citation

Zafer, S. E.-D. M. Micro-macro accounting integration : NASCO, an Egyptian case study. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4210400

• Thesis Type: Thesis
• Deposit Date: Aug 8, 2011
• Publicly Available Date: Feb 22, 2023
• Keywords: Management; Commerce
• Public URL: https://hull-repository.worktribe.com/output/4210400
• Additional Information: Department of Accounting, The University of Hull
• Award Date: Jan 1, 1994