THE POSSIBILITY OF ACTIVATING FINANCIAL AND ADMINISTRATIVE CONTROL SYSTEMS USING IFMIS AND ITS REFLECTION ON TRANSPARENCY IN THE IRAQI GOVERNMENT SECTOR

Abstract

This research aims to find out how the integrated government financial information system (IFMIS) can help towards activating  the financial and administrative control systems and how it reflects on transparency among the public sector organizations of Iraq. The IFMIS is one of the modern systems in the domain of the public finance due to the fact that it allows government financial and accounting processes to be in one electronic system. It further helps towards improving the transparency. The study used a descriptive, statistics, frequency distribution and two step approach while collecting the data from 460 employees as linked with the Iraqi government institutions. The results provide some good diversification in terms of demographics, descriptive statistics and two step approach. The results shows that IFMIS adoption significantly improves the activation of the control system (coefficient value = 0.814, t = 31.751, p = 0.000) and indirectly increases transparency (indirect effect = 0.922, t = 11.837, p = 0.000). Also,  the results confirm that IFMIS has a direct effect on transparency (coefficient = 0.333, t = 3.761, p = 0.000). The study concludes that using IFMIS with activated control systems is an important step towards the  better governmental financial management  along with good governance and transparency in the similar sector.