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The importance of cost accounting in government units and their role in the oversight of its performance | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 92, 2018, Pages 26-31 | ||
| Authors | ||
| M.Ali mAlaLaa Abdullah; M.Esra Youssef Thanoon; A..D.Khalid Ghaz | ||
| Abstract | ||
| There is a belief not to the importance of using cost accounting in government units because of the nature of the activity of these units and characteristics. However, the non-use of cost-accounting units in the Iraqi government led to poor efficiency and effectiveness of the accounting system on Iraqi state in the provision of information to help control their performance and this is what posed the research problem . which aims to determine the nature and foundations of the use of cost accounting in government units and the statement of its role in the oversight of performance, and builds research hypotheses: the first is the different nature and objectives of cost accounting in government units, expressed in units of profit. And the second: that cost accounting is one of the necessities of government on the efficiency and effectiveness of government units in the exploitation of resources allocated to it. The research found to several conclusions: that the use of cost accounting in government units has become a fundamental requirement imposed by recent trends in the accounting and control on the performance of governmental units | ||
| Keywords | ||
| Axis Accounting | ||
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