OudaHassan Ouda

Editor, International Journal on Governmental Financial Management 

Prof. Ouda is an International Expert in public accounting and budgeting reform and has more than 17 years of experience in advising the governmental organizations through the managerial and technical changes required to achieve greater value, accountability, transparency and performance. Prof. Ouda is a full professor of accounting at German University in Cairo.

Prof. Ouda developed (2001 and 2004) the Basic Requirements Model (BRM) for successful implementation of accrual accounting in the public sector. The BRM has been used by the United Nations in 2005 in order to determine the Key Success Factors of the adoption of full accrual accounting in United Nations Organizations. In addition, the BRM has also been used by France, Spain, The Netherlands, Korea, Brazil, Indonesia, and Romania.

He also developed in 2006 a reform proposal for the whole government sector of the Sultanate of Oman. In addition, he developed in 2008 A Generic Model for Government Sector Reform. This model has been used by Korea and published in the International Journal on Government Financial Management (IJGFM), USA. In 2010, he developed, A Prescriptive Model for Successful Transition to Accrual Accounting in Central Government. Furthermore, he proposed a Framework for Implementation of Performance Budgeting in the Public Sector of Developing Countries” and Tackled the Main Technical Issues of the Implementation of Performance and Accrual Budgeting.

He has more than 45 publications: refereed articles in the international journals, book chapters in International books and papers in the proceedings of international conferences: which are related to Public Sector Accounting and Budgeting Reform (especially Implementation of Accrual Accounting and Performance-based Budgeting).

He earned his Ph.D. in Accounting (Government Accounting Reform) from Tilburg University, The Netherlands and M.Sc. in Accountancy and Business Economics from Erasmus University Rotterdam, The Netherlands. In addition, he is originally Egyptian and Dutch Naturalized.


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