Sweih, Gabbar Hassan (2026) The Accountant's Role in Developing Financial and Administrative Performance in Economic Units. American Journal of Business Practice, 3 (9). ISSN 2997-934X

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Abstract

This research aims to study the problem represented by economic challenges within a volatile business environment and the increasing changes related to financial and administrative performance, as well as procedures for improving financial performance amid rising competition between economic units. It also examines the concept of accounting, its objectives, the tasks and responsibilities of the accountant, and the concept of financial and administrative performance. The practical aspect relied on a questionnaire, and the research sample consisted of a group of specialised accountants and auditors holding higher degrees and working in private sector economic units. The researcher reached a set of conclusions, including that the accountant plays a pivotal role in economic units, contributing to the development of financial and administrative performance and reducing problems related to financial and administrative corruption, as they are the cornerstone in monitoring and recording financial transactions and events and applying the unit's financial rules and policies. Among the recommendations is to instruct management in economic units to grant accountants sufficient authority to perform their duties and responsibilities according to approved laws and regulations, as this has an impact on improving the efficiency of resource utilisation, the financial stability of the economic unit, and the achievement of pre-planned objectives.

Item Type:	Article
Uncontrolled Keywords:	accountant's, financial performance, administrative performance, economic units
Subjects:	H Social Sciences
Depositing User:	admin eprints
Date Deposited:	13 Sep 2026 10:26
Last Modified:	13 Sep 2026 10:26
URI:	http://eprints.umsida.ac.id/id/eprint/17077

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