Cover
Volume 7, Special Issue 5 (2026)

Published: September 30, 2026

Pages: 65-78

Research Article

The role of artificial intelligence technologies in improving the quality of government financial reports, thereby enhancing the efficiency of resource allocation for poverty reduction programs in Iraq

Basim R. Al-Khazraji 1 Maram F. Al-Absi 2
1Department of Accounting, College of Administration and Economics, Tikrit University, Salahaddin, Iraq
2Business Administration, Al-Hadara Private University College, Salahaddin, Iraq
History
  • Received: July 26, 2026
  • Accepted: August 28, 2026
  • Available Online: September 30, 2026
DOI

https://doi.org/10.56967/ejfb2026950

Abstract

This research aimed to highlight the role of artificial intelligence (AI) technologies in improving the quality of government financial reports to support the efficient allocation of resources for poverty reduction programs. To achieve this goal, the researchers adopted descriptive and analytical methodologies to theoretically characterize the research variables, prepare the practical component, and analyze the data collected on the research problem using the Statistical Package for the Social Sciences (SPSS). Data was collected on the main research variables: AI technologies (using the Digital Transformation Index), the Government Support Index, and the Poverty Rate. The Unemployment Rate was used as a control variable, given its direct impact on poverty. The study reached several conclusions, most notably that the Digital Transformation Index plays a role in poverty reduction by improving financial reporting and enhancing resource management efficiency. The Government Support Index did not show a significant impact, reflecting the inefficiency of resource allocation. The research recommended increasing reliance on AI technologies in this field to ensure the proper reallocation and distribution of resources to those in need, thereby addressing the problem of poverty in Iraq.

Keywords

References

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