أثر تطوير البيئة المعلوماتية لنظام إدارة المعلومات المالية الحكومية على فعالية التخطيط و الرقابة في الوحدات الحكومية : دراسة ميدانية

Abstract EN

This study aimed to demonstrate the impact of the development of the information environment for the government financial information management system on the effectiveness of planning and control in government units.

The researcher relied on the use of a survey list to collect the primary data necessary to achieve the goal of the study, and the survey list included three areas that included the study variables, and the list was distributed to the study sample of academics, representatives of the Ministry of Finance, and auditors of the Central Auditing Organization with a number of 180 list, with a response rate - after excluding the rejected lists - 75% with a final size of 135 lists.

The data contained in these lists were subjected to statistical analysis.

The study reached a set of results, the most important of which is that the current information environment of the government financial information management system does not help to provide verification information.

The effectiveness of planning and control, and the development of the information environment through the application of program and performance budgeting, preparing forecasts using the zero basis, following the accrual basis, acquiring fixed assets based on their passing the decision model, accounting for fixed assets and depreciating them, training and transfer of experience, and activating the behavioral approach (consistency of goals and efforts), all of this helps the government financial information management system to provide information that works to achieve effective planning and control, and the proposed mechanisms for developing the information environment of the system work to achieve effective planning and control.