Vol: 12, Issue: 3 2022

Page: 1-23

The Role of Electronic Accounting Information System in Evaluating the Performance of Non-Profit Government Units

Aqeel Raham Hasson

Received Date: 2022-05-03

Accepted Date: 2022-06-27

Published Date: 2022-07-01

http://doi.org/10.37648/ijtbm.v12i03.001

Despite the long history since the emergence of government accounting, it has suffered some neglect by governments and accountants together. For a long time, accountants themselves have been concerned with whether the accounting information systems in government units differ from the accounting information systems in other units, and whether the developed countries have noticed the importance of electronic accounting information systems to address the problem of the stagnation of the government accounting system and have reinforced these systems with advanced types of modern technologies and advanced methods in order to be able to confront the problem and uproot it. Most developing countries turned to legalizing laws to adopt modern financial systems without taking into account the elements and requirements of ensuring the implementation of these legislations in practice. Thus, these legislations were weak and many of their provisions were not implemented in practice or were applied in a distorted way. The aim of the research is to determine the role of electronic accounting information systems in evaluating the performance of non-profit government units. The research concluded that there is a positive and incorporeal influence and correlation between electronic accounting information systems and performance evaluation of non-profit government units.

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