e-journal

The rules of federal budget and final accounts in United Arab Emirates

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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.

Keywords Budgets, Budgetary control, Financial management, Law, Federal government,United Arab Emirates

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Informasi Detail

Judul Seri

International Journal of Law and Management

No. Panggil

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Penerbit

: Emerald Group., 2011

Deskripsi Fisik

International Journal of Law and Management Vol. 53 No. 3, 2011 pp. 199-206

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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