The government accounting system in IRAQ

The government accounting system has the function of following-up the government administrative units and general services sector activities, as an activity that does not aim at making a profit and this being applied to all accounting units which has such a feature. The Government activity is a simultaneous activity with the Governments of States and the emergence of this activity was limited to specific functions (functions of traditional state: defense, security and justice) and then it starts taking broader scope and diversifying its areas with the evolution of social and political thoughts and philosophizing the State's role in contemporary society.

The government accounting system was addressed through its scope, characteristics, and its nature as well as the development of the organizational structure of the government accounting system.

In addition, the concept of the General Treasury of the State and its formations has been clarified, then the paper goes further to clarify the central and decentralized government accounting systems in Iraq and the control methods on these systems. Finally, criticisms of government accounting system were addressed.