Vol. 19, N°1 (2024)

107

85

The Reality of Applying Governance Standards in the Security Sector :A case study of the Palestinian Police

Résumé

There is a study to the effect of the efficiency and skill of accounting, the organizational climate, and the accounting system, in achieving transparency, accountability and control according to the selection of the international accounting optimization in public alcoholic beverages (IPSAS), where the analytical descriptive model was adopted, as questionnaire number (131) was distributed to the colored study extended to accountants and auditors And specialized managers in specialized universities in Basra, and the statistical program (AMOS V24) was used for hypotheses, and the study concluded that there is a significant effect for each of those with experience and accounting and organizational climate skills in complete clarity and accountability, and it was identified, while it succeeded in the absence of a complete role for the law firm in Full efficiency and accountability, which included determining that identification, accountability and oversight only take place in the public sector requires the integration and interaction of these factors, including the organizational climate, the experience of accountants, international accounting standards, and leadership, and recommends a re-evaluation of the system and governance, and even the requirements of international standards so that everyone becomes standards IPSAS properly and accurately for financial statements workers where understandable and transparent information is available.

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وليد شفيق البيضة و نعمة زهير شقير و أنس علي عساف (2024) " واقع تطبيق الحوكمة في القطاع الأمني: دراسة حالة الشرطة الفلسطينية" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 19، العدد 1 مارس ، ص1-23