العوامل التنظيمية لهيكل الإدارة المالية في المؤسسات الحكومية و أثره على التدفقات النقدية في البيانات المحاسبية

الملخص EN

The study deals with the reality of the organizational factors of financial management in government institutions, which is an important requirement for the success of the government institution by providing a practical framework for linking the factors regulating the structure of financial management within the government institution.

This is in order to determine the reality of financial management in government institutions.

It is unique to the study in order to indicate the number of indicators that could be a breakthrough for development.

The continuous movement of the financial environment variables and their effects on the activities of government institutions in the study community.

it shows the importance of the relationship between the financial variables and the organizational factors represented by the variables (internal and external) and the impact of the implications of that relationship will lead to strengthening the position of the organization in financial terms.

There is limited number of studies that dealt with the relationships between these variables, especially in the Iraqi environment.

The researcher sought to include in her current study these dimensions with its variables, in order to reach a study of the relationship and the effect between them to answer the following questions: - What is the role of the organizational factors of the financial management structure in correctly computing the statement of cash flows? - What is the effect of organizational factors of the financial management structure on the statement of cash flows in the accounting statements? - What is the role of the organizational factors of the financial management structure in organizing the accounting statement? The study model and its hypotheses are tested using a set of statistical methods, and a set of conclusions have been reached, the most important of which are: - Organizational factors play an effective role in building a solid base for the financial management structure in government institutions.

- The existence of a correlation relationship between the organizational factors of the financial management structure and the cash flows in the accounting statement.

- The existence of an impact relationship for the organizational factors of the financial management structure on the cash flows in the accounting statement.

The study has reached a set of recommendations that are necessary for the institutions of the study community, as well as future researchers: - The necessity to work on modernizing regulations and laws that are in harmony with developments at the global and local financial environment level.

- Work to develop the capabilities and capabilities of workers in government institutions, to be able to build financial structures in a manner that achieves the goals of the government institution.

- The necessity to keep abreast of developments occurring at the level of developed countries in the financial aspect, to benefit from their experiences at the local level.