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Journal of Univesity of Thi-Qar
Article 1, Volume 8, Issue 3, 2013, Pages 77-98
Abstract
The accounting system of government that is currently applied in Iraq has prepared a response to the requirements of the conditions of time and the objective is different in form and substance and vision of what was the current situation, especially after Iraq became a federal state as stated in the Iraqi Constitution (Article 1 - I) for the research aims to formulate a model proposed for the development of the accounting system of government according to the federal system after it has been the most important reasons for this development. The research found a set of conclusions and recommendations including that the law on financial management, public debt, number (95) for the year 2004 does not meet the requirements of the Constitution of the Republic of Iraq for the year 2005 because it did not address any changes to the organizational structure of the accounting system of government in line with the requirements of the new federal Iraq as well as failure to translate the texts contained in the law relating to the development of accounting information system of the Federal Government in accordance with international accounting standards. Therefore, it is necessary to pass legislation to amend or repeal the Financial Administration Act No. (95) for the year 2004 to include the identification of the organizational structure of the accounting system of government in Iraq in accordance with constitutional requirements. With the need to develop an accounting information system of the Federal Government in accordance with the model proposed for the development of the accounting system of government in Iraq, according to the federal system.

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