The Role of Transparency and Its Effect on the Preparation of the Public Budget in Iraq
Journal Title: International Journal of Social Science And Human Research - Year 2021, Vol 4, Issue 12
Abstract
Knowledge of the principles of disclosure and transparency in particular is an important contemporary topic of contemporary accounting in light of recent trends related to the provision of key data related to public finance. The research problem lies in the lack of transparency related to public finance and knowledge of its principles the quality. The researcher relied on the descriptive and analytical approach, which is optimum for this research, because it will help analyze, identify and extract the results. The research reached a number of results, the most important of which is the presence of a number of obstacles in the Iraqi environment, including the widespread corruption in the implementation of the budget. The research recommended the necessity of adopting the principles of transparency in preparing the general budget, and the necessity of adhering to the timing of preparing the budget and the disclosure of all financial and non-financial information while defining a clear policy for public debt disclosure and management.
Authors and Affiliations
Alhusseinawi Latfe Jabar
Keywords
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- EP ID EP704377
- DOI 10.47191/ijsshr/v4-i11-07
- Views 84
- Downloads 0
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