Contractual Budgeting And Its Impact On Developing The Structure Of The Government Accounting System In Iraq A Survey Study

Azeez Khzaee ; Maytham ; Makni Fourati ; Yosra
International Journal of Economics and Accounting 📅 2024 Vol 1, No 4 🔗 DOI: 10.70062/harmonieconomics.v1i4.36
Abstract
This study aims to analyze the implementation of contractual budgeting and its impact on the development of government accounting system structure in Iraq. Amid the challenges facing the public sector in Iraq, the implementation of contract-based budgeting is considered essential to improve transparency, accountability, and efficiency in the management of state finances. This study used a survey approach to collect data from various government agencies in Iraq involved in budget planning and oversight. The results show that although the implementation of contractual budgeting can improve budget management and strengthen the government's accounting system, there are a number of barriers, including a lack of human resource capacity, information technology limitations, and regulatory discrepancies that still exist. This study recommends the need for policy updates and improved training and infrastructure to support the integration of contract-based budgeting in the government accounting structure in Iraq, to ensure the sustainability and effectiveness of public budget management
Keywords
contractual budgeting; transparency; accountability; Iraq; public budget
How to Cite

Azeez Khzaee, et al. (2024). Contractual Budgeting And Its Impact On Developing The Structure Of The Government Accounting System In Iraq A Survey Study. International Journal of Economics and Accounting, 1(4). https://doi.org/10.70062/harmonieconomics.v1i4.36

Azeez Khzaee, Maytham; Makni Fourati, Yosra, "Contractual Budgeting And Its Impact On Developing The Structure Of The Government Accounting System In Iraq A Survey Study," International Journal of Economics and Accounting, vol. 1, no. 4, 2024.

Azeez Khzaee, Maytham; Makni Fourati, Yosra. "Contractual Budgeting And Its Impact On Developing The Structure Of The Government Accounting System In Iraq A Survey Study." International Journal of Economics and Accounting, vol. 1, no. 4, 2024.

Azeez Khzaee, Maytham; Makni Fourati, Yosra. "Contractual Budgeting And Its Impact On Developing The Structure Of The Government Accounting System In Iraq A Survey Study." International Journal of Economics and Accounting 1, no. 4 (2024).

Azeez Khzaee, et al. (2024) 'Contractual Budgeting And Its Impact On Developing The Structure Of The Government Accounting System In Iraq A Survey Study', International Journal of Economics and Accounting, 1(4). doi: 10.70062/harmonieconomics.v1i4.36.

Azeez Khzaee, Maytham; Makni Fourati, Yosra. Contractual Budgeting And Its Impact On Developing The Structure Of The Government Accounting System In Iraq A Survey Study. International Journal of Economics and Accounting. 2024;1(4).

Artikel Terkait

Total Risk, Capital Structure, and Profitability Analysis: The Impact On Corporate Sustainability Mediated By Firm Performance

Elia Rossa; Adler Haymans Manurung; Nera Marinda Machdar

The Influence of Corporate Social Responsibility, Accounting Conservatism, Audit Committee, Capital Structure, and Dividend Policy on Firm Value

Dwi Putri Maulida; Anies Indah Hariyanti

Analysis of the Influence of DER, ROE, PER and EPS on Price Shares in Listed Healthcare Sector Companies on the Indonesia Stock Exchange 2019-2023

Bela Santia; Mukhzarudfa Mukhzarudfa; Muhammad Ridwan

Applicability of International Accounting Standards in Public Sector IPSAS and its Impact on Quality of Financial Reporting in Iraq: Applied Study in Iraqi Government Institutions

Zina Adnan Kareem

The Effect of Fraud Hexagon on Financial Statement Fraud in Companies in the Health Sector Listed on the Indonesia Stock Exchange (IDX) in 2020-2023

Yuyung Nur Jayanti; Mukhzarudfa Mukhzarudfa; Salman Jumaili

Using Discriminant Analysis Style to Measuring Accounting and Financial Indicators for Purposes of Predicting Financial Distress : Applied Study in Iraqi Company for Engineering Works

Ahmed Rahi Abed; Forat Hassoon; Hayder Kadhim
Tren Sitasi Jurnal