مدى تأثير المتطلبات المحاسبية و الرقابية في تحسين آليات التعامل مع أدوات الدفع الإلكتروني في مؤسسات الدولة : دراسة ميدانية في جامعة البصرة

Abstract EN

The research aims to shed light on the electronic payment tools, which is a recent experience in Iraq, especially in the process of payment of salaries of state employees, and the most important problems faced by the government accounting system when using these tools, and the role of providing the necessary accounting and auditing requirements in improving the mechanisms of dealing with payment instruments electronic.

And the need to move effectively to modern scientific means mechanized to take its correct and effective role in the work more accurately and reduce the time and effort accounting so as not to be an additional workshop increases the burdens of the government accounting system.

The research was conducted on a sample of employees of the University of Basra in the Department of Finance and Internal Control, and interviews with account managers, audit managers and salary specialists.

Where the most important requirements have been reached to improve the accounting and control work when using these tools and eliminate obstacles that limit and hinder their use and spread.

The research has come out with several recommendations, most notably the need to lean the government accounting system in the field of salaries from some of the traditional and classical requirements useless at the present time to save the time and effort needed to invest in dealing with electronic payment tools accurately and professionally, and raise the efficiency of accounting and control staff through induction courses and workshops The design of a unified electronic accounting program for all government departments has the ability to provide all the outputs required by the process of using electronic payment tools, and the need to provide adequate and appropriate infrastructure by the state and the banks with Its departments to reach a high degree of quality in the work and increase the demand for the use of these tools to achieve the goals for which they were set.