Accounting education on the financial and social impacts of drug abuse and the costs of reducing it in Salah al-Din Governorate Case Study

Abstract

The research aims to give a digital picture with an accounting indication of the dangers of the phenomenon of drugs trade and abuse in Salah al-Din Governorate as a field for a case study for three years (2017-2019). In view of the growth and spread of this phenomenon in recent times, as despite the few cases that were monitored by the responsible security authorities. In the governorate compared to other Iraqi governorates, especially Baghdad and Basra. However, the increase in the size and spread of the drug phenomenon doubly year after year calls for the development of a numerical translation according to accounting financial measures that contribute to building a better and broader awareness for decision-makers in the province to limit and eliminate it, and the research concluded that. The phenomenon of drug abuse and trade is present at very simple levels within the governorate and varies according to the districts affiliated to it. At the governorate level, it was found that there are large sums that burden the governorate’s budget, resulting from the drug phenomenon, and that these sums increased in imaginary proportions from 2017 to 2019. Where the rate of increase is close to 500%, and the greatest danger if we know that these numbers represent statistics for individuals who have actually been arrested, let alone people who have not been arrested yet, and drug quantities that were not monitored.