Search Results for government-financial-reports
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.
Abstract
This research aims to study government accounting reforms in Iraq under the transition to accrual accounting and their impact on enhancing financial transparency, in light of modern international trends in developing accounting systems in the public sector, particularly the standards issued by the International Public Sector Accounting Standards Board. This research comes in response to the growing need to improve the quality of government financial reports and enhance confidence in accounting information, thereby supporting the principles of good governance. The research adopted a descriptive-analytical approach to study the theoretical framework, in addition to a quantitative approach to test the relationship between the study variables in the field through a questionnaire distributed to a sample of employees in government units and oversight bodies in Iraq. The data were analyzed using appropriate statistical methods to test the research hypotheses. The research concluded that there is a statistically significant relationship between government accounting reforms under the accrual basis and the level of financial transparency. The application of the accrual basis contributes to improving the quality of disclosure, presenting assets and liabilities more comprehensively, and providing more accurate and reliable financial information. The research also recommended the necessity of completing the requirements for the transition to the accrual basis by developing the legislative framework, strengthening financial information systems, and intensifying training and qualification programs for accounting personnel.