دور معايير المحاسبة الدولية للقطاع العام (IPSAS)‎ في دعم و تعزيز المساءلة و الشفافية في الوحدات الحكومية العراقية : دراسة استكشافية

الملخص EN

The study aims to direct the attention of employees in Iraqi government units to the importance of the accounting system in enhancing accountability and transparency, through the application of international accounting standards in the public sector (IPSAS).

in addition to identifying the concepts of accountability and transparency and their positive impact on government units.

the exploratory study was conducted by relying on an initial sample obtained through a survey list directed to employees in accounting units in Iraqi government institutions.

the study concluded that there is an awareness among the employees in the Iraqi governmental units of the deficiencies in the accounting system, because it does not provide sufficient accountability and transparency in those units.

therefore, the study recommends the need for updating the accounting system in a way that supports and enhances accountability and transparency that suit the environment and the nature of the political and economic system in Iraq, based on international accounting standards in the public sector.