تطور بيئة المحاسبة الحكومية وتأثيرها على تحقق الإيرادات في الوحدات الحكومية

Abstract

With the development of the activities practiced by government units, their sources of revenue have diversified, and in many of these units, the matter necessitated a departure from the traditional bases for revenue realization, And here came the research problem by formulating the following questions ((Have IPSAS standards contributed to providing foundations and treatments that are consistent with the foundations of revenue generation in the contemporary government accounting environment ?)). The research was based on assumptions that ((there is a significant impact of the development of the government accounting environment on the government accounting system, the inappropriateness of the monetary basis for accounting for revenues in the contemporary government accounting environment, the adoption of IPSAS standards contributes to providing procedures and foundations for achieving revenues in a sound and compatible with the government accounting environment contemporary). The research aims to “achieve a number of goals, the most important of which is analyzing developments in the government accounting environment and showing their impact on the foundations and procedures for achieving revenue in government units.” The most important conclusions reached by the research are: The adoption of IPSAS standards contributes to the development of the government accounting system to keep pace with the development in the field of government accounting by moving from applying the accrual basis in order to enable government units to improve their performance and increase their ability to evaluate the performance of their employees. The standards of international accounting standards for the public sector should be adopted in the development of the Iraqi government accounting system to keep pace with the development in the field of government accounting and developing the accounting cadres working in government units through training courses