A Disclosure Framework to Enhance Accountability and Transparency for Public-Private Partnership (PPP) in Egypt: With a Case Study
Abdelsalam Mustafa, S., Hussein Mohammed, A. (2023). A Disclosure Framework to Enhance Accountability and Transparency for Public-Private Partnership (PPP) in Egypt: With a Case Study. EKB Journal Management System, 4(1), 1-35. doi: 10.21608/cfdj.2023.258035
Sameh Abdelsalam Mustafa; Aml Hussein Mohammed. "A Disclosure Framework to Enhance Accountability and Transparency for Public-Private Partnership (PPP) in Egypt: With a Case Study". EKB Journal Management System, 4, 1, 2023, 1-35. doi: 10.21608/cfdj.2023.258035
Abdelsalam Mustafa, S., Hussein Mohammed, A. (2023). 'A Disclosure Framework to Enhance Accountability and Transparency for Public-Private Partnership (PPP) in Egypt: With a Case Study', EKB Journal Management System, 4(1), pp. 1-35. doi: 10.21608/cfdj.2023.258035
Abdelsalam Mustafa, S., Hussein Mohammed, A. A Disclosure Framework to Enhance Accountability and Transparency for Public-Private Partnership (PPP) in Egypt: With a Case Study. EKB Journal Management System, 2023; 4(1): 1-35. doi: 10.21608/cfdj.2023.258035

A Disclosure Framework to Enhance Accountability and Transparency for Public-Private Partnership (PPP) in Egypt: With a Case Study

المجلة العلمية للدراسات والبحوث المالية والتجارية
Article 4, Volume 4, Issue 1, January 2023, Page 1-35  XML PDF (1.36 MB)
Document Type: المقالة الأصلية
DOI: 10.21608/cfdj.2023.258035
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Authors
Sameh Abdelsalam Mustafa1; Aml Hussein Mohammed2
1قسم المحاسبة، کلية التجارة، جامعة أسيوط، أسيوط
2Higher Institute of Computer in King Mariout, Alexandria, Egypt
Abstract
Purpose: While PPP have been widely researched in many aspects, private partner disclosure of PPP information has not been addressed. This study aims to provide a comprehensive framework for the disclosure of information on PPP projects in Egypt, to contribute to filling some gaps in research, and to enhance accountability for PPP projects in Egypt.
Design/methodology/approach: The disclosure framework is designed based on the main drivers for disclosure, the main factors that are directly related to the disclosure requirements under the Egyptian Accounting Standard (EAS) No. 44 Disclosure of Interests in Other Entities, and the different uses and categories of information users. With a focus on the utilities sector in Egypt, a case study approach was used to implement the disclosure framework.
Research limitations: Although all the elements of disclosure are very important, researchers have focused their attention on those elements that deserve more attention from the point of view of the PPP, and related to disclosure requirements under EAS 44.
Originality/value: The main contributions made by this paper relate to achieving compliance with disclosure requirements under EAS 44 in the proposed framework, as well as providing important insights for fruitful directions that future research can take to investigate the extent and quality of disclosure by private sector partners.
Keywords
Public-Private Partnership (PPP); Disclosure framework; Accountability; Transparency; The New Cairo Wastewater Treatment Plant (WWTP)
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