Tajuldeen, Suhad Dakhil Jaafar and Mahdi, Muslim Hamid and Sweih, Gabbar Hassan (2026) Government Accounting as a Tool for Financial Control Towards Enhancing Transparency and Reducing Waste of Public Money in Iraq. American Journal of Corporate Management, 3 (9). ISSN 2997-9404

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Abstract

This research aims to study the role of government accounting as a tool for financial control in enhancing transparency and reducing the waste of public money in Iraq. The research problem emerges from the major challenges facing public finance in Iraq, represented by the spread of financial corruption, weak transparency, and high rates of waste in public resources. The research relied on the descriptive analytical approach in the theoretical framework and the experimental approach in the practical aspect through an applied case study on the Nineveh Governorate Education Department and analyzing the data of the project to modernize public financial management systems, funded by the World Bank. The research reached several results, the most important of which is that the government accounting system in Iraq still relies primarily on the cash basis, which limits its ability to provide a comprehensive picture of the government’s financial performance. The results also revealed that there is a large gap between what is planned and what is accomplished in projects to modernize financial management systems, as the completion rate in the integrated system for government financial information project reached only 0%. The applied study showed that applying the general accounting standard for the public sector on the cash basis contributes to improving the quality of financial reports and enhancing transparency. The report recommended that the public sector develop the technology foundation for financial information systems, bolster the independence of financial oversight bodies, and swiftly adopt international accounting standards.

Item Type:	Article
Uncontrolled Keywords:	Government accounting, financial control, transparency, waste of public money
Subjects:	H Social Sciences
Depositing User:	admin eprints
Date Deposited:	13 Sep 2026 10:42
Last Modified:	13 Sep 2026 10:42
URI:	http://eprints.umsida.ac.id/id/eprint/17084

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