دور نظام المعلومات المحاسبية والتكاليفية في مكافحة الفساد المالي

Abstract

The research focused at enhancing the role of accounting information and cost system to keep up with the conditions and variables in the current business environment that the system work includes it in order to combat financial corruption which represents one of the features of these variables.The summary of this research problem is that the phenomenon of financial corruption affecting on the development of economy and has negative effects on society which requires an accounting and cost system to reduce this financial corruption, and the accounting information and cost system does not fit the changes in the current business environment and that constitute the phenomenon of the most prominent features of financial corruption.The research found a set of conclusions:1-Weakness of the current accounting information system, and have many gaps that allow to financial corruption penetrate in it.