العرض في القوائم المالية على وفق IPSASs و تأثيره على جودة الإبلاغ المالي و تقييم الأداء في الوحدات الحكومية العراقية

الملخص EN

performance evaluation in Iraqi government units Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives.

With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending.

In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the development of the government accounting system and the quality of financial reporting, which is reflected in the development and improvement of the performance appraisal process.

The aim of the research is to convert government accounts based on cash basis to accrual basis under IPSAS in a specific unit of government, and to indicate the impact of the transition to IPSAS on the quality of financial reporting and evaluation of the performance of the unit after conversion.

A number of conclusions were reached, the most important of which are the following: 1.

The quality of the reporting affects the quality of the performance evaluation by providing information that is characterized by transparency, credibility and objectivity.2.

The main objective of the evaluation is to achieve the objectives without the waste of public money and the lowest possible cost, and to optimize the utilization of resources available to the unit, depending on the quality of financial reporting as one of the sources of the process of performance evaluation, and that the most important step or stage in the process of measurement and evaluation performance is quality Report the results of the measurement and evaluation process to the relevant parties to reach the main objective of the evaluation.

The main recommendations of the research are: 1.

The need for the competent authorities to establish local standards to achieve full adoption of international accounting standards in the public sector.2.

The need for the attention of government units to evaluate performance and to help make sound decisions regarding the allocation and expenditure of public funds.