Abstract

study goal to explain and analyze the role governmental accounting system decentralizationthe applying government establishment in producing an effective and efficient accountinginformation to meet the requested administrative needs to rationalize administrative decisions ofthis establishment, and achievement the study goal.The researcher adopted, in collecting on the relative literatures and studies to achieve the goals ofthe study and in answering its queries. Through this approach, he obtained the secondary datawhich formed the theoretical frame for the study.Meanwhile the practical frame depended on a questionnaire which was designed for the subjectgoal, and this questionnaire numbers (63) distributed on (7) establishments, the researcheranalyzed and tested the hypothesis of the study.The study came to a group of conclusion and recommendations the most important points are ,depended the government managements on the instruction of accounting system in producingaccounting information and which depended on it to take administrative decision and performingfor management functions , and distinctness of needs information users both think of goals and(( 11 )) ———- مجلة المثنى للعلوم الادار ةٌ والاقتصاد ةٌ المجلد ( 2) العدد ( 9 ) لسنة 4112intention to accessible to achieve of the sought goals , the recommendations of most important tonecessary depend the governmental management to make decisions operational and investmentand financing to appear the accounting information , and to necessary of work on increase resultsstatistical analyze in which appeared the statistical schedules , that by increase magnitude to themeans by arriving to top level to achieve perfect concordance around of study changeable.

DOI:10.52113/6/2014-4-9/1-46