Muthanna Journal of Administrative and Economic Sciences

study goal to explain and analyze the role governmental accounting system decentralization
the applying government establishment in producing an effective and efficient accounting
information to meet the requested administrative needs to rationalize administrative decisions of
this establishment, and achievement the study goal.
The researcher adopted, in collecting on the relative literatures and studies to achieve the goals of
the study and in answering its queries. Through this approach, he obtained the secondary data
which formed the theoretical frame for the study.
Meanwhile the practical frame depended on a questionnaire which was designed for the subject
goal, and this questionnaire numbers (63) distributed on (7) establishments, the researcher
analyzed and tested the hypothesis of the study.
The study came to a group of conclusion and recommendations the most important points are ,
depended the government managements on the instruction of accounting system in producing
accounting information and which depended on it to take administrative decision and performing
for management functions , and distinctness of needs information users both think of goals and
(( 11 )) ---------- مجلة المثنى للعلوم الادار ةٌ والاقتصاد ةٌ المجلد ( 2) العدد ( 9 ) لسنة 4112

intention to accessible to achieve of the sought goals , the recommendations of most important to
necessary depend the governmental management to make decisions operational and investment
and financing to appear the accounting information , and to necessary of work on increase results
statistical analyze in which appeared the statistical schedules , that by increase magnitude to the
means by arriving to top level to achieve perfect concordance around of study changeable.

Is the subject of privatization of topics important economic, did not show the theory of privatization in economic thought contemporary as a policy separate from developments in the economies of the advanced industrial countries, but emerged as a result of internal evolution by factors and economic conditions summoned to appear to answer the many difficulties and problems faced by these economies, in the sense Another advocate the privatization did not take place due to the development within the Arab system, but is the solution have been invoked to him from the West, taking as it is without air conditioning and adapt to our requirements economic, as it aims theory of privatization to reduce the role of the public sector in economic life and prove that the deterioration in the economic situation of the country that have adopted the theory of central planning was due to the dominance of the public sector and control. Although many researchers have touched on this subject and in view of the growing importance of this research has touched on the subject of privatization analysis in an attempt to shed light on the economic vision of Islam to this thread.
The research was based on the premise that ((seen Islam to the privatization process as an unacceptable shift in the framework of Islamic law and on the basis of specific and are not inconsistent with the principles of Islam)) .

The monetary growth and inflation of more economic phenomena that gained the attention of experts in the field ofeconomy, and continues to site controversial which are of great importance in moving the economy, whether the economies ofdeveloped countries or developing countries, which showed there are many studies that have shown the influence of one over the other, or the influence of one on the Other economic variables. With so many points of view to focus on the importance of this relationship, there is a difference in the nature of this influence or inthe transmission mechanism of this effect, according tointerpretations of well-known economic schools.