دور نظام إدارة المعلومات المالية الحكومية في تحسين جودة التقارير المالية في ظل بيئة الوحدات الحكومية العراقية : دراسة استكشافية

الملخص EN

The research aims to explore the extent to which users of the government financial management information system are aware of its role in improving the quality of financial reports, the impact of information technology application and the effectiveness of the government financial management information system.

an exploratory study was conducted using a survey list that was distributed to a sample of 160 persons (accountants, employees, and managers), and the results were analyzed statistically by the SPSS program.

the survey list included three main axes : identifying the motives that enhance the implementation of the government financial management information system, identifying the obstacles to implementing the government financial management information system, exploring the extent to which the sample members are aware of the role of the government financial management information system in improving the quality of financial reports.

where the quality of financial reports relates to three elements : increasing the relevance of government accounting information, improving the faithful representation of information, and improving the information-enhancing properties.

the researcher concluded a set of results, where the application of the government financial management information system leads to : increasing the effectiveness of the electronic link between all ministries and government departments to reduce reports sent between departments and ministries, as well as efficiency and effectiveness in the use of government resources.

contribute to achieving financial discipline and compliance, reduce errors, and control and monitor corruption cases due to its ability to record all government financial operations in accordance with regulations and laws, in addition to providing reports on any deficiencies that are discovered.

contribute to providing appropriate financial information and data for all government units.

enhancing the role of accounting disclosure and reducing financial risks by providing credible and reliable information.

the researcher recommended the need to create rapid technical support to respond to any obstacles that appear during the application of the government financial management information system.

work to create human competencies that have full knowledge and are able to manage the system when it is applied, as well as encourage workers to exchange experience when dealing with the system by exchanging roles in implementing accounting operations.

developing internet networks and setting up high-quality servers for the purpose of implementing the government financial management information system.

a database of a high level and the required speed must be developed, and reliable communication systems that enable the system to perform its tasks smoothly.