The Role of the Government Accounting System in Assessing the Response of the Public Budget to the Social Requirements

Abstract

The Present Search aims at the assessment and the analysis of the general budget response in Kurdistan region for the social requirements with the dimension related Gender and the general social dimensions related to the Issues of Poverty, Unemployment, general health, Education and Social safety affairs, the assessment and analysis of the social requirements general budget response making use of the information produced by the current government accounting system in Kurdistan region as first step to achieve an assessment process for the government accounting system and the possibility of assessing the general budget response for those requirements . And in order to achieve the goals of the search, the method were used in content analysis, it was used to study the status of the general budget and the government accounting system in Kurdistan region in addition to the degree and extent of integration between them, method has also been used application aspect of the study, wellexamined and checked indicators were employed to measure the budget response ratios by using simple linear regression equation under each of the following gender and social dimensions, , This employment was made using the general budget statements and the actual government accounting system for the financial years (2009-2013), which represent the period of the study and to a specimen of operating government units in Kurdistan region which possess distinct social dimensions in their chief activity, the specimen amounted to (5) government units at the level of the general directorates representing the directorate of health, the University of Duhok, the Directorate of the social affairs, and the human rights association as well as the directorate of education in the province of Duhok . Accordingly, three main hypotheses were proposed to test the variables of the search and their relationships, the search reached some important conclusions some of the important one was, the weakness of the general budget response to the social requirements, whereas, the accounting system has an important role in the assessment of the response and also the disclosure of the aspects of weakness of response. The recommendation of the search was to set the well-studied programs to develop the budget and the accounting system in a way that contributes in the activation of the response to the social requirements in a very effective and efficient way.