Digital Transformation of Government Accounting and Its Impact on the Efficiency of Public Budgets: A Comparison Between the Iraqi and Gulf Experiences

The Contribution Of Digital Transformation Governance To Enhancing The Reliability Of Financial Reports: An Analytical Study Of The Opinions Of A Sample Of Employees In The Accounting, Auditing, And Internal Control Departments At The General Directorate

This research aims to explore the contribution of digital transformation governance to enhancing the reliability of financial reports. This is achieved through an analytical study of the opinions of a sample of employees in the accounting, auditing, and internal control departments of the General Directorate of Education in Al-Qadisiyah, with a sample size of (50) individuals. The research problem lies in the need to enhance the quality and reliability of financial reports in light of digital transformation applications. The problem is formulated through the main question: What is the contribution of digital transformation governance to enhancing the reliability of financial reports? The research included two main variables: the independent variable, digital transformation governance, consisting of six dimensions (relevance and appropriateness, truth and integrity, ease of understanding, timeliness, credibility, and comparability), and the dependent variable, the reliability of financial reports. A one-dimensional scale consisting of (10) items was adopted. To achieve the research objectives, the descriptive-analytical method was used, relying on a questionnaire to collect data on the study variables. The data were analyzed using various statistical methods, including the arithmetic mean, standard deviation, and Pearson correlation coefficient, using the statistical software (SPSS.v29 and AMOS.v29). The preliminary results showed a positive and statistically significant relationship between digital transformation governance and the reliability of financial reports, indicating that strengthening the six dimensions of digital governance contributes to raising the level of reliability of financial information in the two sections of the research sample.

The Impact of Accounting Information Systems on Reducing Financial and Administrative Corruption: Insights from the Gulf Economies and Iraq

Accounting Information Systems (AIS) have become increasingly important in supporting organizational transparency, strengthening internal control, and reducing the risks associated with financial and administrative corruption. Although previous studies have highlighted the value of information systems in improving organizational performance, limited attention has been paid to their contribution to anti-corruption practices in Iraq and the Gulf economies. This study examines the role of Accounting Information Systems in reducing financial and administrative corruption by exploring how these systems enhance financial transparency, improve the effectiveness of internal control, reinforce accountability, and facilitate the timely identification of irregular financial activities. A qualitative research design was adopted using semi-structured interviews conducted in 2026 with 53 participants from Golden Fingerprint Company in Baghdad, Iraq. The interview data were analyzed using thematic analysis, and the findings were interpreted in relation to the institutional and economic conditions of Iraq and the Gulf economies. The results indicate that the effective implementation of Accounting Information Systems helps reduce opportunities for financial manipulation, unauthorized transactions, concealment of financial information, and administrative misconduct by improving documentation, enhancing continuous monitoring, and strengthening accountability mechanisms. The findings further suggest that several organizational factors, including the quality of financial information, employee competence, management commitment, system integration, the effectiveness of internal auditing, and compliance with regulatory requirements, influence the effectiveness of Accounting Information Systems. The study provides practical implications for policymakers, regulatory authorities, organizational leaders, and practitioners seeking to strengthen governance frameworks and reduce corruption by effectively implementing Accounting Information Systems across Iraq and the Gulf economies.

Integration of Accounting Technology and User Competence: An Analysis of the Impact of Zahir Accounting on Financial Statement Accuracy

Digital transformation in the field of accounting encourages business actors to adopt accounting software to improve efficiency and the quality of financial reporting. However, the success of accounting digitalization is not solely determined by technology, but also by user competence and the training received. This study aims to analyze the effect of using Zahir Accounting software, user competence, and training on the accuracy of financial reports among Zahir Accounting users in Duren Sawit District, Jakarta. A quantitative approach with a survey method was employed. Primary data were collected through questionnaires distributed to 50 active Zahir Accounting users selected using purposive sampling. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that the use of Zahir Accounting software has a positive and significant effect on the accuracy of financial reports, with a path coefficient of 0.345, T-statistics of 1.993, and P-values of 0.047. Training also has a positive and significant effect, with a coefficient of 0.571, T-statistics of 2.309, and P-values of 0.021. Conversely, user competence does not have a significant effect on financial report accuracy, with a coefficient of 0.055, T-statistics of 0.351, and P-values of 0.725. The research model has an R-square value of 0.819, indicating that software usage, user competence, and training explain 81.9% of the variation in financial report accuracy. These findings suggest that optimizing technology and relevant training are more decisive factors in ensuring financial reporting accuracy compared to user competence alone.

Exploring the Good Governance and Digitalization on the Efficiency of Integrated Business Permit and Licensing System in Bukidnon Local Government Units

Results suggest that governance quality and digitalization jointly contribute to more efficient, transparent, and citizen-centered business permitting services in Bukidnon, Philippines.

The Effect of Capital Structure and Digital Transformation on the Financial Performance of MSMEs with Government Policy as a Moderating Variable

Assessment of Factors Affecting the Implementation of Framework Contracts in Local Government Authorities: A Case of Tanga City Council

Public procurement performance is critical to the public sector due to the substantial public funds spent on acquiring goods, works, and services. The study aimed to examine the moderating effect of political interference on staff competency toward the achievement of procurement performance in parastatal organizations in Tanzania. Grounded on the stakeholder and the resource-based view theories, the study adopted the explanatory research design. A structured questionnaire was used to collect data from heads of departments from 93 state-owned organizations in the Dar es Salaam Region. A sample of 256 respondents was randomly selected using the Yamane formula from a population of 712 heads of departments. Data were analyzed using SPSS and the PROCESS macro (Model 1) to examine whether political interference moderates the relationship between procurement staff competence and procurement performance. The findings revealed that staff competence has a positive influence on the performance of the procurement function within the organization. On the other hand, the study found that political interference in the procurement process, particularly during the tendering stage and contract implementation, negatively affects procurement performance. However, the results further indicated that political interference does not significantly moderate the relationship between staff competence and procurement performance. The study concluded that improved procurement performance within the organization is largely attributable to competent staff, whereas political interference contributes to poor procurement performance. The study recommends that organizational management should invest in enhancing staff competence, particularly through training, certification, clear career paths, and competence management systems in order to improve procurement performance, and should ensure that the procurement function is protected from political interference; as such interference has a detrimental effect on procurement processes.