Evaluation of Procedures for the Preparation and Implementation of the State Budget under the Government Financial Statistics System- A field study in Iraqi government units

Abstract

The research aims to study the relationship between accounting procedures for government funds in the Iraqi environment and applications of the government financial statistics system. In addition to the impact of these applications on the evaluation of accounting procedures for government funds .The researchers prepared a questionnaire to measure the impact of applying the government financial statistics system on evaluating the procedures for preparing and implementing the general budget of the Iraqi state. The research population and sample represented government units affiliated with the public sector that applied the decentralized accounting system . Many statistical methods were used to measure the relationship between the independent and dependent research variables, including standard deviation, arithmetic averages, Pearson correlation coefficient, and Cronbach’s alpha test. The researchers reached conclusions, the most important of which is that there is a significant impact on the extent to which the application of the government finance statistics system contributes to the preparation and implementation of the state’s general budget efficiently and effectively. In addition to the ability of this system to cover most of the financial transactions in centrally funded government units within the general budget, this means that the axes of the study hypotheses are correct to a high degree. The researchers also recommended several recommendations, including the importance of adopting and using the government finance statistics system in preparing and implementing the state’s general budget because of its impact on achieving many goals and benefits, the most important of which is that government finance statistics work to reduce discrepancies in registration processes in the state’s general budget. And between countries Adopting this system also helps financial analysts use financial statistics to analyze the size of the public sector and know the impact of public financial policies on the country’s economy.