Corruption in Iraq and its reflection on financial performance
DOI:
https://doi.org/10.61841/mt9g6754Keywords:
Financial and administrative corruption, financial performance, financial allocations.Abstract
The research aims to determine some of the effects caused by financial and administrative corruption on the financial performance of the Iraqi state during the period 2017-2018, and the research was based on the hypothesis that there are effects of corruption that prevent the achievement of large allocations in the current budget for the planned goals, and the analysis and comparison of the allocated and disbursed amounts have been approved for governorates and ministries, which were obtained from the Iraqi Ministry of Finance. The research has reached a number of conclusions, the most important of which are that the current anti-corruption measures all represent subsequent control and accountability of the administrative procedure or spending, and therefore the waste of money occurs and accountability is at a later time and after a period that may be relatively long, and the researchers have recommended the necessity of adopting new methods that focus on The presence of previous control of the financial or administrative event, and perhaps transparency is one of the important pillars of creating previous community control.
Downloads
References
1. Abu Hammoud, Hasan. "Corruption and its economic and social repercussions", Damascus University Journal, Volume Eighteenth, First Issue,2012.
2. Al-Hosseini, Murtadha, Al-Tamimi, Layth, & Kadhim, Ezzaddin. "Reducing financial and administrative corruption through the ingredients of the internal control system", Journal of finance and accounting.2019;10(16).
3. Al-Sayed, Mostafa Kamel. "Corruption and Development", Cairo Center for Studies and Research of Developing Countries, Faculty of Economics and Political Science,2009.
4. Al-Waeli, Yasser Khaled Barakat. administrative corruption ... its concept, manifestations and causes with reference to Iraq’s experience in corruption, Future Center for Studies and Research, July,2015. from the Internet https://www.mcsr.net.
5. Al-Wardi, Ali. “In Human Nature”, Mohabeen Foundation, Iran,2016.
6. Al-Yasiri Mohammed does corruption have a cost? Al Furat Magazine, Al Furat Center for Development and Strategic Studies, Karbala - Fifth Issue,2019.
7. Ameen, Abdulbaqi, & Ahmed, Kamsuriah. "Towards harnessing financial systems in reducing corruption: A review of strategies", Australian journal of basic and applied sciences.2012; 6(8):
500-509.
8. Ameen, Abdulbaqi, & Ahmed, Kamsuriah. "Proposing strategy for utilizing financial information systems in reducing corruption", 3th International conference on research and innovation in information systems, (ICRIIS 13),2013.
9. Aref, Diala Al-Hajj, “Monitoring the attitudes of senior management employees in the organs of the Syrian public administration towards some forms of corruption and its practices”, Damascus University Journal,2015 ;Volume Eighteenth, First Issue, p. 245-266.
10. Cheryl W. Gray & Daniel Kanafan, Corruption and Development,2016. www.imf.org.
11. Elliot, Kimber to Anne, translated by Mohamed Gamal Imam. "Corruption and the Global Economy", Cairo, Al-Ahram Center for Translation and Publishing, First Edition,2013.
12. Hadi, Ghazwan. “The Reality of Unemployment in Iraq between Fake Statistics and Variation of
Indicators,” article published in Al-Sabah newspaper,2018.
13. http://www.imf.org/external/pubs/ft/fandd/1998/03/pdf/gray.pdf
14. Kurtel, Farid, Mubarak Bouchaa. "Corruption ... its concept, its causes, its effects and ways to reduce it", Ramah, Center for Research and Human Resources Development,2018.
15. Max Gillman & Michal Kejak. Accounting for Corruption: The effect of Tax evasion and Inflation,2015.
16. Transparency International, Transparency International Report, October,2019.
17. World Bank.World Development Report, Cairo, Al-Ahram Center for Translation and Publishing,2010.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
