Evaluation of the commitment of Iraqi government universities to the accounting treatment of fixed assets under the government accounting system: a case study at Al- Mustansiriyah University

	Evaluation of the commitment of Iraqi government universities to the accounting treatment of fixed assets under the government accounting system: a case study at Al- Mustansiriyah University
AL-dananeer
Article 1, Volume 1, Issue 6, 2018, Pages 468-485
Abstract
Considered fixed assets in the public universities of the land and buildings and science laboratories and workshops, engineering and furniture medley of great importance to the activity of universities and the continuity of that activity Due to this importance has identified the accounting system of government accounting treatment of sound that would achieve the oversight and control of those assets and the research aims to assess the extent of the commitment of units calculations in public universities to work according to sound accounting of fixed assets, and that the most important conclusions of her research is to double the university's commitment to research sample to work according to those accounting treatment of fixed assets, causing weakness in the control processes and control over those assets is the most important recommendations reached by the research need commitment to work according to those accounting treatment processes to ensure strong oversight and control of fixed assets and ensure the continuity of activity and public universities to provide educational services with high quality

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