مدى تأثر الموازنة العامة من استعمال النظام المحاسبي الإلكتروني في العراق : دراسة تطبيقة في وزارة المالية في العراق

الملخص EN

The research sought to find out the extent to which the preparation of the general budget is affected by the use of the electronic accounting system in Iraq, as it starts from identifying the effectiveness of the electronic accounting system and its advantages, with a statement of the relationship between the preparation of the Iraqi general budget and the electronic accounting system and its role in producing a distinguished budget.

with high quality this research began on the Iraqi ministry of finance, since the production of the general budget and in all its stages is its responsibility, in order to research the problematic : the extent to which the general budget is affected by the use of the electronic accounting system in Iraq.

as the researcher relied on the descriptive analytical approach to answer the problem of the research and to covered other aspects of the research to test hypotheses and reach the objectives, including showing the correlation between the preparation of the Iraqi general budget and the electronic accounting system, by doing the analysis of the questionnaire that represents the research tool in order to measure the level of orientation of the sample answers from by using the SPSS statistical program we reached conclusions, from them that the electronic accounting systems still need to be updated to keep pace with the developments taking place, especially in the preparation of budgets, as well as results were reached.

there is a statistically significant effect at the level a< 0.05 for the quality and effectiveness of the electronic accounting system in avoiding and preventing the occurrence of intended errors.

and unintended, to a large extent, with the speed in preparing the general budget in Iraq.

the research concluded with a set of recommendations that can produce new ideas, among which we mention the necessity of using advanced and specialized accounting systems in preparing budgets to avoid the effects and negatives produced by the old accounting systems.