موثوقية التقارير المالية للعتبات المقدسة في ظل تنوع أهدافها : بحث تطبيقي في العتبة الحسينية المقدسة

الملخص EN

The holy shrines in Iraq are institutions that aim to provide public service to all visitors of the holy shrines, as well as expand their activities and develop the infrastructure and expand them to serve the masses of visitors from inside and outside Iraq, which requires them to provide sources of funds from different sources to cover their needs in order to achieve their goals, despite the diversity of the objectives, the sources of funding and the different activities, as well as privacy of the holy shrines, but it does not have its own accounting system, in addition to they are not adopting the uniformed accounting system completely, in order to organize and control it's accounts and assets.

The research derives its importance from the need to find realistic solutions to the problems and obstacles in applying the accounting system in the holy shrines, because they are non-profit institutions, and the need to understand their specificity and achieve their goals which determined by the laws and regulations governing their work.

Hence, the problem of research is the insufficient accounting system applied in the holy shrines in light The diversity of its objectives, which influenced the reliability of financial reports, and the researcher assumed that the application of the uniformed accounting system in the holy shrines contributes to the reliability of financial reports, the research reached a set of conclusions, The failure of some holy shrines to apply the uniformed accounting system has affected the reliability of financial reports.

The research recommends a set of recommendations; the most important of it is the adoption of a uniformed accounting system with the adaptation of special cases in the holy shrines or the adoption of a special accounting system for all holy shrines in Iraq