Accounting Problems Facing Government Sector Units in Light of Public-Private Partnership Contracts: An Empirical Study

Abstract

The study aims to identify the accounting, administrative and regulatory problems faced by government sector units in light of public-private partnership contracts, The descriptive-analytical method was also used for the data obtained through the questionnaire distributed to the study population, represented by government sector units involved in partnership contracts in Libya, and tested using appropriate statistical methods. The study reached a number of conclusions, the most important of which is the presence of accounting, administrative and regulatory problems facing public sector units in light of public-private partnership contracts. It also recommended several measures, most notably the development of financial legislation, administrative regulations, procedures and control systems within government sector units in order to ensure alignment in light of public-private partnership contracts.