Reporting Service Performance Information in Iraqi government units according to IPSAS-RPGs Applying to the Directorate of Water Resources Nineveh

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Published: Mar 31, 2021

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Keywords:
Government financial reporting, Measuring performance, financial performance,
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DOI:10.25130/tjaes.17.53.2.1
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Zeyad Hashim Yahya Alsaqa
College of Administration and Economics, University of Mosul
drzyadh@yahoo.com
Ali Malallah A. Al-sendy
College of Administration and Economics, University of Mosul
aliaudit1970@uomosul.edu.iq

DOI:https://doi.org/10.25130/tjaes.17.53.2.1

Abstract

The research aims to present a model for reporting on the performance of services in accordance with the Guide to Recommended Practices RPG3. The research adopted both descriptive and analytical approaches for the purpose of achieving the objectives of the research and testing their hypotheses by studying and analyzing what has been written about its variables in references, books, researches and Arab and foreign periodicals. Up to building the proposed model to report on the performance of government units for their services and testing the model by applying it to the research sample. The research concluded with a number of conclusions the most important of which are: The scientific application has proven the possibility of preparing the financial statements of the Iraqi government units in accordance with international accounting standards in the public sector. By adopting the instructions of the decentralized government accounting system and the financial statements, statements and analytical data it provides. Thus providing the requirements for reporting the performance of services according to IPSAS-RPG3.

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How to Cite
Yahya Alsaqa, Z. H., & A. Al-sendy, A. M. (2021). Reporting Service Performance Information in Iraqi government units according to IPSAS-RPGs Applying to the Directorate of Water Resources Nineveh. Tikrit Journal of Administrative and Economic Sciences, 17(53, 2), 1–19. https://doi.org/10.25130/tjaes.17.53.2.1
Issue
Vol. 17 No. 53, 2 (2021): Vol. 17 , No.53, Part 2
Section
Articles

References

أولاً. المصادر العربية:

القحطاني، مشيب بن عايض، (2012)، قياس وإدارة الأداء في القطاع الحكومي للمملكة العربية السعودية، المؤتمر الثاني المعاهد الإدارة العامة والتنمية الإدارية في دول مجلس التعاون لدول الخليج العربية.

وزارة المالية، جمهورية العراق، (2013)، النظام المحاسبي الحكومي اللامركزي. مراجعة ليل شلال موسى، حسن عبد المنعم خطاب (http://www.mof.gov.iq(.

مديرية الموارد المائية نينوى، (2013)، الكراس التعريفي لمديرية الموارد المائية نينوى.

مديرية الموارد المائية نينوى الحسابات الختامية للسنوات 2009-2013.

ثانياً. المصادر الأجنبية:

AASB Exposure Draft270, (2016), Reporting Service Performance Information, Australian Accounting Standards Board., www.aasb.gov.au.

IPSAS-RPG3, (2016), Recommended Practice Guideline (RPG)3, Reporting Service Performance Information, provides good practice guidelines on reporting service performance information. . www.ifac.org

IPSAS RPGs1, 2013, reporting on the Long-Term Sustainability of a Public Sector Entity’s Finances.www.ifac.org.

Jacobs. Rowena, Smith. Peter, Goddard. Maria, (2004), Measuring performance: An examination of composite performance indicators, CHE Technical Paper Series 29, Centre for Health Economics C University of York, United Kingdom.

Rossi, Francesca Manes & Aversano Natalia, (2015), Advancing performance measurement Italian local government, the IPSASB project .International Journal of Productivity and Performance Management Vol. 64 No. 1.