Evaluating the quality of accounting information in government units according to the qualitative characteristics of accounting information in the public sector (IPSAS) ... an analytical study.
DOI:
https://doi.org/10.36327/ewjh.v5i28.12836Keywords:
government accounting, quality accounting informationAbstract
Abstract:
The aim of this research was to evaluate the quality of accounting information in terms of (relevance, and fiathful representation), and applied to a number of Iraqi government units. In order to achieve the objectives of the research, a scale has been formulated that relies on the specific characteristics of IPSAS accounting information. And it was applied to the financial statements of government units in the research sample.
The research reached a set of results that showed a weakness in the level of accounting information quality in government units (the subject of the research), which appeared at a low rate, as the general average quality of accounting information was (2.13) out of (5).
The researcher recommended several recommendations, the most important of which is the need to pay attention to the quality of accounting information in government units, to ensure accountability and transparency in the use of resources, and on public spending in government units. And the expansion of future studies to identify and address the reasons for the low quality of accounting information in the public sector.
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Copyright (c) 2023 Dr. Hussein Hadi Unaza, Murtadhaa Abdul Zahra Khanjar
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