المعالجة المحاسبية للسفاتج ودورها في ممارسة الفساد المالي: دراسة تحليلية

Abstract EN

The research was interested in studying and analyzing bills of exchange by accounting side, with the aim of identifying the goal of its establishment, and the goal of actual use of it according to the legislation and official accounting systems that deal with it, due to its circulation on a very large scale in Iraq, and because of its economic and social effects, and for the purpose of evaluating these effects, and diagnosing the negative effects resulting from its use, and choosing the appropriate alternative to treat and eliminate it.

The researcher reached a number of conclusions and recommendations, and one of the most important conclusions is that the official Iraqi legislation wanted to use the bill of exchange as a tool for financial transfer, but its real use is a tool to pay the debt according to the accounting treatment for it, and this change led to making the bill of exchange a means to practice financial corruption, The most prominent recommendations are the abolition of the use of bills of exchange as a tool to pay off debt and its use as a tool for financial transfer in accordance with the goal of the official Iraqi legislation, which is the same goal of its global establishment, and use of approved checks as a tool to pay off the debt owed to government units instead of banking bills to combat financial corruption resulting from their use of that the purpose.