Challenges of accounting organization for the activities of business incubators in the higher education sector

الملخص

The research sheds light on the most important challenges facing the work of business incubators of the Iraqi higher education sector, represented by the weakness of the accounting practices used in the conduct of their business, as the importance of the research lies in the importance of the influence that the accounting organization has on the decisions of its funders and the aim of the research is to clarify the most important challenges facing The work of business incubators and the effect of the accounting organization on the decisions of the financiers And this is by conducting a survey of the views and opinions of the study sample, which included directors of departments and divisions of business incubators in the higher education sector. The study found a set of results, the most important of which is the influence of administrative and financing decisions with the accounting information provided by the accounting organization, for the activities of the incubators, and the existence of an independent accounting unit in the incubator that adopts international accounting standards for the public sector in the accounting organization that will provide useful and appropriate information in the decision-making process.