A proposed framework between the international standard for cash-based reporting and performance-based budgeting and its impact on accountability reports on government contributions outside the general budget in Iraq

Vol. 18, N°4 (2023)

113

A proposed framework between the international standard for cash-based reporting and performance-based budgeting and its impact on accountability reports on government contributions outside the general budget in Iraq

Hend Hakki Khalil and Jamel Chouaibi

Résumé

Iraq has recently witnessed a fundamental shift in the methods used to implement financial and accounting operations in government units. Moving from working with traditional methods, such as using manual records or disconnected financial information systems. Replacing it with a unified and integrated government financial information management system to comply with international public sector accounting standards and best practices in this field aims to raise the efficiency of planning and management processes of government financial resources, in support of government administrative and financial reform processes.

The study aims to analyze the current situation in the Iraqi government accounting system, what are the necessary methods and procedures as requirements for applying the international reporting standard on the cash basis in the government sector, and to study the requirements for applying the new results-oriented performance budget. The study sample consists of 70 employees in the Ministry of Finance, who are workers in senior departments, general managers, department managers, department managers, and accountants.

This study concluded that the scientific and professional qualification of workers in the Iraqi government sector significantly affects the application of international accounting standards for the public sector. The variable related to the application of performance-based budgeting also plays a modifying role in the relationship between the application of the international cash basis reporting standard and government accountability reports. While the requirements of the International Governmental Accounting Standard IPSAS17 do not affect improving the quality of financial reporting.

Mots clés:

Iraqi government accounting system, performance-based budgeting, government accountability reports

Comment citer cet article

هند حقي خليل و جمال شعيبي (2023) " اطار مقترح بين المعيار الدولي للإبلاغ على الاساس النقدي و الموازنة المرتكزة على الاداء واثره على تقارير المسائلة عن المشاركات الحكومية خارج الموازنة العامة في العراق " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 18، العدد 4 ديسمبر ، ص19-45