Accounting knowledge management and its role in the development of accountants staff in Iraqi government institutions

Abstract

The aim of the research is to display the importance of accounting knowledge as one of the most important tools that must support the accounting cadres to play an important part in the presenting the right information to the decision makers because of the factors in the process of making strategic decisions successful and successful in the institution, whether short or long Term. The study has reached a number of conclusions, the most important of which is that the accountants in government institutions do not have knowledge of the international accounting standards and the internal laws of the accounting jobs. Most accountants do not realize that there are accounting rules to be followed in their accounting work. The research presented a set of recommendations, which must include accounting knowledge in international accounting standards and internal laws on the profession Accounting for the improvement of the accounting and financial level in the Iraqi governmental institutions, the development of accounting staff through courses, seminars and specialized scientific conferences and continuous training and force them to grant them privileges to encourage them to enter these courses and conferences.