Transformation In Use From Cash Basis To Accrual Basis In Public Sector Budgets

The research aims to demonstrate the extent to which the accrual basis can be applied in the Iraqi government sector and its impact on developing the level of performance, financial statements issued by government units, as this application helps to provide a more accurate and comprehensive picture of the financial status of government agencies, which contributes to making more informed financial decisions. The researcher used the descriptive analytical approach, where the group represented government units that apply the government accounting system to apply the accrual basis, while a sample of 137 individuals working in the Iraqi Ministry of Finance was formed. The results of the study show that the use of the accrual basis in government accounting is an important step towards improving transparency and efficiency in the management of financial resources, and leads to the development of accounting practices that contribute to improving performance, transparency and accountability.