PROMOTION WITH INSTITUTIONAL DISTINCTION THROUGH THE ROLE OF CONTEMPORARY GOVERNMENTAL ACCOUNTANCY IN IRAQ:AN APPLIED STUDY AT THE UNIVERSITY OF DIYALA

Abstract

The government sector takes a large space in the countries , represents significant prominent role in institutional distinction , facing challenges , adapting to the important and necessary changes that occur nowadays through the governmental accountancy system.Where the government accountancy system is regarded one of the requirements of the modern era in various fields of science, including accountancy sciences . Because it obtains its entity ,  content from the spirit of society and its mentality in all its branches . And we specifically mention the topic of the research which is the institutional distinction through the contemporary governmental accountancy system . Because of its impact on financial planning , implementation, especially in preparing and fulfillment of the general balance sheet of the state , in both its parts expenditures and revenues. The research showed the problem of the study about insufficiency for methods and procedures of the governmental accountancy system that is used in our governmental sections as in Diyala University and its subordinates colleges in concern of the modern uses of institutional excellence in the accountancy field .Although this use is considered as one of the most important characteristics of the modern time in all fields. The research derives its importance through the great development in all fields generally and in the accountancy field particularly. Where  considering this development and institutional distinction of properties of the present era. The research aims to show the

institutional distinction by using the accountancy system in the government department . The test of the research hypothesis indicated in whether the contemporary government accountancy system using is considered the most appropriate for the required procedures in the institutional distinction ? . And methodology of this study was used as the following  :

1) The descriptive approach: In order to achieve the goals and objectives of the research . It was resorted to the available references of Arab , foreign books, researches and periodicals in the field of this research .

2) Applied Approach: The governmental accountancy system was studied in the light of the data which were obtained from Diyala University.

The most important conclusions that are concluded by the researchers are the availability of the financial capabilities that helped in advance the university and its affiliated colleges . The  institutional distinction by using electronic computers in most of its administrative and financial works . And the lack of errors in preparing the lists of salaries of the university’s employees and its subordinated colleges . This matter that led to save time and reduce the effort in auditing processes. As for the most important recommendations that it is proposed to take them up , that Diyala University and its affiliated colleges must take advantage of the enormous potential of computer systems in the field of financial and accountancy specialization in order to achieve institutional excellence . Such as for the advantages of these systems in the development and work procedures for them . It is from necessary that the Finance Department at the University Presidency to take serious and thoughtful steps towards developing the financial operations of the university in the field of computer uses and promoting with them so that to be able to overcome challenges.