The Effect of Accounting information system in financial statements of Rational administrative decisions of government establishment | ||
| Muthanna Journal of Administrative and Economic Sciences | ||
| Article 1, Volume 4, Issue 9, August 2014, Pages 11-40 | ||
| Abstract | ||
| study goal to explain and analyze the role governmental accounting system decentralization the applying government establishment in producing an effective and efficient accounting information to meet the requested administrative needs to rationalize administrative decisions of this establishment, and achievement the study goal. The researcher adopted, in collecting on the relative literatures and studies to achieve the goals of the study and in answering its queries. Through this approach, he obtained the secondary data which formed the theoretical frame for the study. Meanwhile the practical frame depended on a questionnaire which was designed for the subject goal, and this questionnaire numbers (63) distributed on (7) establishments, the researcher analyzed and tested the hypothesis of the study. The study came to a group of conclusion and recommendations the most important points are , depended the government managements on the instruction of accounting system in producing accounting information and which depended on it to take administrative decision and performing for management functions , and distinctness of needs information users both think of goals and (( 11 )) ---------- مجلة المثنى للعلوم الادار ةٌ والاقتصاد ةٌ المجلد ( 2) العدد ( 9 ) لسنة 4112 intention to accessible to achieve of the sought goals , the recommendations of most important to necessary depend the governmental management to make decisions operational and investment and financing to appear the accounting information , and to necessary of work on increase results statistical analyze in which appeared the statistical schedules , that by increase magnitude to the means by arriving to top level to achieve perfect concordance around of study changeable. | ||
| Keywords | ||
| and achievement the study goal; The researcher adopted; in collecting on the relative literatures and studies to achieve the goals of | ||
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