دور النظام المحاسبي الحكومي في إعداد تقارير الأداء للوحدات الحكومية
Other Title(s)
The role of the government accounting system in preparing performance reports for government units
Joint Authors
Source
مجلة العلوم الاقتصادية و الإدارية
Issue
Vol. 24, Issue 104 (30 Jun. 2018), pp.503-518, 16 p.
Publisher
University of Baghdad College of Administration and Economics
Publication Date
2018-06-30
Country of Publication
Iraq
No. of Pages
16
Main Subjects
Topics
Abstract EN
The purpose of this study is to assess the performance of government units (Iraqi hospitals) by trying to determine the possibility of the current governmental accounting system to provide information on the performance reports of government units.
In order to improve the efficiency of hospital resources management, the services provided by the hospital should be subject to performance measurement and evaluation The importance of the health sector in the provision of services, in order to raise the efficiency of the performance of services provided by government units has reached the researcher a set of conclusions, the most important 1.
The financial reports produced by the accounting system in government units are not capable of meeting the needs of the legislative, executive and supervisory bodies to carry out the tasks entrusted to them.
They do not include methods of financial analysis and comparative figures from previous years that help to detect deviations, analyze their causes and address them.
2.
Performance indicators are descriptive indicators that do not reflect the current reality of the hospital.
The researcher reached the most important: 1.
It is necessary to provide an integrated and consolidated financial reporting system that includes appropriate data and information that meet the needs of its users in a timely manner.
2.
To raise the level of performance of the hospital by supporting the evaluation process with expertise from outside the country to help the hospital to perform better.
American Psychological Association (APA)
بهاء حسين محمد وحسين سعود سالم. 2018. دور النظام المحاسبي الحكومي في إعداد تقارير الأداء للوحدات الحكومية. مجلة العلوم الاقتصادية و الإدارية،مج. 24، ع. 104، ص ص. 503-518.
https://search.emarefa.net/detail/BIM-837520
Modern Language Association (MLA)
بهاء حسين محمد وحسين سعود سالم. دور النظام المحاسبي الحكومي في إعداد تقارير الأداء للوحدات الحكومية. مجلة العلوم الاقتصادية و الإدارية مج. 24، ع. 104 (2018)، ص ص. 503-518.
https://search.emarefa.net/detail/BIM-837520
American Medical Association (AMA)
بهاء حسين محمد وحسين سعود سالم. دور النظام المحاسبي الحكومي في إعداد تقارير الأداء للوحدات الحكومية. مجلة العلوم الاقتصادية و الإدارية. 2018. مج. 24، ع. 104، ص ص. 503-518.
https://search.emarefa.net/detail/BIM-837520
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 516-517
Record ID
BIM-837520