Author(s): Alaa Shamsallah Noorullah, Haider Abdulhussein Hameed ALMustawfiy
Insufficient public funding to implement government activities in Iraq at the time of increasing the state's obligations to serve the social movement of citizens, while at the same time, the state’s commitment to preparing an estimation of current expenditure and capital necessary to implement the government’s commitments using the philosophy of itemized budget. This philosophy does not provide the means and methodologies to produce the required accounting information to measure expenditure productivity in government sectors. For these reasons, this research aims at formulating a model that raises the efficiency of government spending programs based on an accounting perspective using operation re-engineering of these government sectors to support the tourism and archaeology sector in Iraq. This is to be achieved through replacing programs budget and performance accounting as an alternative starting point for itemized budget and final account. Through this research, the researcher concludes a set of results. The most important of these results is the lack of a relationship between the input of the government accounting system and its outputs in support of tourism and archaeology in Iraq. This is due to the lack of a structure that is compatible with the message and objectives of the government organizations. The second result is that the value of the outputs of the governmental organization activities is maximized when operations that do not add an economic value to the tourism and archaeology sector are deleted. When geometrically compatible operations are merged, the cost of the inputs to the governmental organization activities is decreased. As a result, there is a need to describe and identify the structures of activities that are compatible with the mission and objectives of the government units, the necessity to re-engineer the operations of the activities of these units. There is also a need to adopt the philosophy of the program's budget that form these activities and develop accounting manual using government units within the framework of their activity structures. This will be positively reflected in the tourism and archaeology sector in Iraq.