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The Role of Accounting Information in Rationalizing the Expenditure of The State's General Budget in An Applied Study in The Iraqi Hajj Authority

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Abstract:  The current study aimed to identify the role of accounting information in rationalizing the spending of the state's general budget in an applied study in the Iraqi Hajj Authority. Their number is (160), and the results of the study concluded that the total arithmetic mean for the role of accounting information in rationalizing the spending of the state's general budget in the Iraqi Hajj Authority was (3.38), with a standard deviation of (1.27), and with an effective role to a moderate degree. 

Keywords: accounting information, rationalization of spending, the state's general budget, the Iraqi Hajj Authority.

دور المعلومات المحاسبية في ترشيد إنفاق الموازنة العامة للدولة في المجال التطبيقي

ملخص الدراسة: هدفت البحث الحالي الي التعرف على درجة تطبيق التحاسب الضريبي الإلكتروني في الهيئة العامة للضرائب العراقية، ولتحقيق هدف البحث استخدم الطالب الباحث أداة الاستبانة التي طبقها باستخدام المنهج الوصفي التحليلي على عينة البحث التي تكونت من (170) محاسب يعملون في الهيئة العامة للضرائب العراقية، تم اختيارهم بالطريقة العشوائية البسيطة. وتوصلت نتائج البحث الي أن درجة تطبيق التحاسب الضريبي الإلكتروني المطبقة في الهيئة العامة للضرائب جاءت بدرجة متوسطة. كما أثبتت نتائج البحث أن كل من (التشريعات والقانون، الإدارة الضريبية، المجتمع الضريبي) تُعد من سبل تسريع تطبيق التحاسب الضريبي الإلكتروني.

الكلمات المفتاحية: المعلومات المحاسبية، ترشيد الإنفاق، الموازنة العامة للدولة، هيئة الحج العراقية

 

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IJJA VOL 5, ISSUE 3, NO1. 2023, PP 1-15. PDF.pdf

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References

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