The Impact of Changes in Government Accounting Policies to Achieve the Requirements of Administrative Reform

(Reconnaissance study of a sample of government departments operating in Sulaimaniyah province - Kurdistan province of Iraq)

Abstract

The purpose of this research is to identify the impact of changing public sector accounting (governmental accounting) policies including those related to accounting principles and their implications for the requirements of administrative reforms in government institutions. This is through improving operations and activities, both internal and external, and reducing administrative corruption by government institutions. To achieve this objective, the (descriptive- analytical) approach was relied upon by designing a questionnaire consisting of (15) paragraphs to collect data that were distributed to a sample of employees and academics in the field of financial and accounting affairs. (119) questionnaires were collected and retrieved from the total distributed number of (125) questionnaires. The "t" test was used to analyze the hypotheses, and the most important research findings indicated that the change in government accounting policies has proven its impact on the administrative reform requirements of (improving operations and activities Interior, improving foreign relations of government institutions, and reducing administrative and financial corruption), varying according to the impact of each individual factor. Accordingly, the research presented a number of proposals, the most important of which is studying the impact of regulatory factors affecting the process of adopting changes in government accounting policies and interest in studying environmental, legal and human factors affecting changes in the government accounting system, and the use of expertise and specialists in the field of government accounting system in order to design regulatory mechanisms that affect the improvement of the process of government accounting policy changes.