Vol. 19, N°1 (2024)

118

94

The impact of the International Public Sector Accounting Standards (IPSAS) on the state’s general budget and sustainable development

Résumé

The study seeks to determine the possibility of employing the International Public Sector Accounting Standards (IPSAS) in the state’s general budget to achieve sustainable development. The descriptive analytical approach was adopted, where (220) questionnaire were distributed to the study sample represented by accountants, auditors, and account managers working in the universities of the Iraqi Middle Euphrates, The statistical program (AMOS V24) and (Spss) were used to test the hypotheses, and the study concluded that there is a positive, significant effect between IPSAS and sustainable development, and that IPSAS has an impact on sustainable development. There is a positive, significant effect between IPSAS and international accounting standards in The public sector and the state’s general budget, and that IPSAS affects the budget. There is a positive, significant effect between the state’s general budget and sustainable development. And the state’s general budget directly affects sustainable development. There is an indirect positive effect with moral significance between the international accounting standards IPSAS in Sustainable development through the state’s general budget, The study recommends moving from the traditional budget, the item budget, to a more advanced budget, such as the program and performance budget, or the planning and programming budget, establishing and forming a committee or council for local accounting standards for the public sector, and beginning to approve these standards and apply them in Iraqi government accounting to preserve natural resources and wealth, especially wealth. Oil resources, using them optimally, and diversifying funding sources to supplement the state’s general budget

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محمد جبار فشاخ و غازي الزواري (2024) " أثر معايير المحاسبة الدولية للقطاع العام على الموازنة العامة للدولة و التنمية المستدامة" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 19، العدد 1 مارس ، ص24-47