Abstract
Purpose: This paper aims to use such standards to contribute to strengthening the accounting profession at the global level and provides financial disclosure that is easy to understand, treat and deal with, and hold government officials accountable for its basis. Theoretical Framework: Rapid developments in the field of information technology and the trend toward global trade relations imposed the use of new tools to address the government accounting system applied in Iraq to improve the quality of financial information. In addition, reducing the manipulation of public money and rationalize the state's economic policies. Design/Methodology/Approach: To achieve the research objectives, a questionnaire was designed and Distributed to an intentional sample of accountants, whose number reached (60) accountants. Findings: The findings show the importance of IPSAS standards in presenting financial reports to help accountants obtain them quickly and thus achieve the efficiency and effectiveness of accounting work, correcting and strengthening decisions and ensuring their effectiveness systems. Research Practical& Social implication: The contribution of our paper relies on investigating the General Accounting System (IPSAS) in the government accounting system in the field through doing a survey of the opinions of specialists at the University of Al-Muthanna as a field for conducting research, as well as an indication of the adequacy of laws, legislation and principles that regulate government accounting to ensure good practice of ( IPSAS ) standards. Implications/Originality/Value: the possibility of applying international accounting standards in the public sector to its accounting systems.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
More From: International Journal of Professional Business Review
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.