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Article
Publication date: 17 May 2011

Mukdad Ibrahim

The aim of this paper is to provide a detailed review on the issues that cover the Budget Law No. 23 of 2005 regarding rules of the general budget and the final accounts…

5169

Abstract

Purpose

The aim of this paper is to provide a detailed review on the issues that cover the Budget Law No. 23 of 2005 regarding rules of the general budget and the final accounts preparation in United Arab Emirates (UAE).

Design/methodology/approach

The discussion revolved around different issues covered by the above law; those issues include fundamentals, general budget classification, preparation of the budget, budget approval, and issuance, budget implementation, monitoring, final accounts, autonomous agencies budget, and general and final terms.

Findings

From this review, one can say that this law covers all stages of the budgetary process, planning, implementing, controlling, and preparing the final account. Moreover, the budgetary system is more compatible with performance‐based budgeting as it holds up appropriate policies in its strategy to budget programs in the medium term rather than in short‐term cash management.

Originality/value

This research studies, the budget process, and final accounts preparation throughout reviewing the rules enforced by UAE Federal Law No. 23 of 2005.

Details

International Journal of Law and Management, vol. 53 no. 3
Type: Research Article
ISSN: 1754-243X

Keywords

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Article
Publication date: 11 September 2009

Mukdad Ibrahim

Purpose – The aim of this paper is to provide a detailed review on the issues that cover the auditing Law 22 of 1995 regarding organization of the auditing profession in the…

616

Abstract

Purpose – The aim of this paper is to provide a detailed review on the issues that cover the auditing Law 22 of 1995 regarding organization of the auditing profession in the United Arab Emirates (UAE). Design/methodology/approach – The discussion revolved around different issues covered by the above law; those issues include the schedule of auditors and conditions for entry therein, procedures for entry in the schedule of auditors, audit higher commission, rights and duties of auditors, accountability and discipline of auditors, penalties and general and final provisions. Findings – From this review, one can say that this law provides relatively detailed rules and regulations in becoming an auditor. All auditors working in the United Arab Emirates are subject to this law, which is to be followed in order to function legally. To practice accounting, rules should be strict and clear; therefore, this law ensures that all residents applying are legitimate public accountants and auditors. Originality/value – This article highlights to the readers, in particular students and practitioners, the relevant analysis of the requirements of practicing the audit function in the UAE.

Details

International Journal of Law and Management, vol. 51 no. 5
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 16 November 2010

Mukdad Ibrahim

The purpose of this paper is to look at the fundamental properties of the State Audit Institution (SAI) and the legitimacy behind the forming of such an organization.

433

Abstract

Purpose

The purpose of this paper is to look at the fundamental properties of the State Audit Institution (SAI) and the legitimacy behind the forming of such an organization.

Design/methodology/approach

The paper provides a descriptive account of the background of the SAI and presents an analytical explanation of the topics covered by the Federal Law No. 7 of 1976.

Findings

The description shows the main principles of SAI, within an increased emphasis on how the SAI attempts to fulfil its legal duties and obligations to achieve its objectives. As a result, the SAI plays an important oversight role when it comes to federal and local government operations in the UAE.

Originality/value

The study looks at the advancement of government transparency in the UAE and reveals how the UAE government has become more proactive over the years in informing state laws to promote the economy, efficiency and effectiveness of UAE programs and operations.

Details

International Journal of Law and Management, vol. 52 no. 6
Type: Research Article
ISSN: 1754-243X

Keywords

Available. Content available
Article
Publication date: 11 September 2009

James Kirkbride

360

Abstract

Details

International Journal of Law and Management, vol. 51 no. 5
Type: Research Article
ISSN: 1754-243X

Available. Content available
Article
Publication date: 17 May 2011

466

Abstract

Details

International Journal of Law and Management, vol. 53 no. 3
Type: Research Article
ISSN: 1754-243X

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