تطوير نظم المعلومات المحاسبية في الوحدات الحكومية الخدمية : بحث تطبيقي في المديرية العامة لتربية محافظة النجف الأشرف

الملخص EN

The study dealt with the development of the accounting system in the Directorate of Education Najaf, where the problem of research in that government units service uses an old accounting system is not developed and does not keep pace with the modern scientific methods as it has been established since the establishment of the Iraqi state and was accompanied by a change marked to meet the needs of different beneficiaries, And the ineffectiveness of this system in terms of supervision and application of financial regulations and procedures and the existence of an unsuitable work environment and a human cadre is not trained and qualified uses available resources.

The importance of research by highlighting the role that can be played by the effective system of accounting information in the control and evaluation of the performance of government service units and measuring the cost of services, in the absence of profit factor as one of the important indicators to assess the performance of government units.

The research conclude to not keep up with the accounting system and the information system for environmental variables and modern developments as this system is old compared to the modern techniques and practices used.

It recommend to develop an organized and studied plan for the purpose of preparing training programs for the development of employees, which will lead to the improvement of their performance in the field of accounting, auditing and technological.