The transfer of powers and its role in unifying the products of accounting systems and their impact on the quality of accounting information Applied research "in the province of Al- Muthanna."




Accounting System, Quality, Law


Purpose: The research aims at showing the accounting systems applied in the Iraqi environment and knowing the legal framework for transferring powers which is the most prominent of which is the most important provisions of Law No. (19) of 2013.


Theoretical Framework: The process of transferring powers from ministries to governorates may be accompanied by many legal, political, administrative and financial issues. In the process of researching administrative and financial matters, the Law No. (19) for the year 2013 which is the last amendment to the process of transferring authority, specified a body called (the supreme coordination committee between the governorates) headed by a president, a council of ministers and the membership of ministers (Municipalities and Public Works, Construction and Housing, Labor and Social Affairs, Education, Health, Planning, Agriculture, Finance, Sports and Youth) and the Minister of State for Provincial Affairs.


Design/Methodology/Approach: This paper is divided into four sections. The first section is the research methodology and previous studies, while the second section contains the theoretical framework the concepts of accounting systems in the light of the Iraqi environment. The third section presents the practical aspect of the research. Finally, the most important conclusions and recommendations are shown in the fourth section.


Findings: The results show the availability of systems accounting after transfer powers information accounting with high efficiency. Additionally, the effectiveness and the existence of a significant effect relationship between transfer powers and unite products systems accounting.


Research Practical& Social implication: Governors and Heads of provincial councils consider transferring powers from the center to local administrations, and in their appropriations allocated in the budget as well as approving the accounts applied in those departments affiliated to the ministries differ in the accounting systems. Some of them use the unified accounting system, and the other uses the central government accounting system. On the other hand, the local administrations use the decentralized government accounting system to achieve the objectives of the research filed.


Implications/Originality/Value: Identification the accounting treatments after the process of transferring powers and their impact on the applied accounting systems. The research aims at teasting the main hypothesis that there is a significant relationship between the transfer of powers and quality the information accounting through the mediating role of unification products systems accounting.


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How to Cite

Kareem, A. D. ., Jabr, A. J. A. ., & Hadi, W. . (2022). The transfer of powers and its role in unifying the products of accounting systems and their impact on the quality of accounting information Applied research "in the province of Al- Muthanna.". International Journal of Professional Business Review, 7(2), e446.