Accounting Information Quality In Governmental Units Under Ipsas Specific Information Characteristics: An Analytical Study

Abstract

This research aimed to evaluate the quality of accounting information (relevance and faithful representation) and applied it to several Iraqi government units. To achieve the research objectives, a scale has been formulated that relies on the specific characteristics of IPSAS accounting information. And it was applied to the financial statements of government units in the research sample.  The research reached a set of results that showed a weakness in the level of accounting information quality in government units (the subject of the study), which appeared at a low rate, as the general average quality of accounting information was (2.13) out of (5). Therefore, the researcher recommended several recommendations, the most important of which is the need to pay attention to the quality of accounting information in government units to ensure accountability and transparency in the use of resources and public spending in government units. And the expansion of future studies to identify and address the reasons for the low quality of accounting information in the public sector.