alexa The Role of Accounting Reform in Deterring Corruption Practices in the Public Sector: A Case Study in Kurdistan Region
ISSN: 2167-0234

Journal of Business & Financial Affairs
Open Access

OMICS International organises 3000+ Global Conferenceseries Events every year across USA, Europe & Asia with support from 1000 more scientific Societies and Publishes 700+ Open Access Journals which contains over 50000 eminent personalities, reputed scientists as editorial board members.

Open Access Journals gaining more Readers and Citations

700 Journals and 15,000,000 Readers Each Journal is getting 25,000+ Readers

This Readership is 10 times more when compared to other Subscription Journals (Source: Google Analytics)

Research Article

The Role of Accounting Reform in Deterring Corruption Practices in the Public Sector: A Case Study in Kurdistan Region

Ghaffoori A*

Department of Accounting, Essex Business School, UK

*Corresponding Author:
Arsalan Ghaffoori
Department of Accounting
Essex Business School, Wivenhoe Park
Colchester CO4 3SQ, UK
Tel: +441206873333
E-mail: [email protected]

Received date: November 07, 2016; Accepyed date: November 29, 2016; Published date: November 30, 2016

Citation: Ghaffoori A (2016) The Role of Accounting Reform in Deterring Corruption Practices in the Public Sector: A Case Study in Kurdistan Region. J Bus Fin Aff 5:229. doi: 10.4172/2167-0234.1000229

Copyright: © 2016 Ghaffoori A. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.



There is an increasing focus on the subject of corruption around the world. The aim of this research is to investigate the impact of accounting reform on Kurdistan region with respect to corruption. The methodology used in this study is the qualitative interpretive method and the main tool for collecting data was the semi-structured interviews, through a case study on the Kurdistan region (Iraq). According to the literature and findings of this research, there is a relationship between the accounting system and corruption. Further, an efficient accounting system is regarded as one of the effective anti-corruption strategies. The Kurdistan region can increase the level of accountability and transparency in the public sector by reforming its current accounting processes, which will thus lead to the reduction in cases of corruption. Some essential changes have been suggested by the respondents to increase government accountability and transparency such as shifting from cash-basis to accrual-basis accounting, adopting international accounting standards, changing budget system from input-line to performance programme budget system, strengthening audit especially external auditors, updating the accounting curriculum and computerising the accounting system. These will improve the accounting system and thus aid in fighting corruption.


Share This Page

Additional Info

Loading Please wait..
Peer Reviewed Journals
Make the best use of Scientific Research and information from our 700 + peer reviewed, Open Access Journals
International Conferences 2017-18
Meet Inspiring Speakers and Experts at our 3000+ Global Annual Meetings

Contact Us

Agri, Food, Aqua and Veterinary Science Journals

Dr. Krish

[email protected]

1-702-714-7001 Extn: 9040

Clinical and Biochemistry Journals

Datta A

[email protected]

1-702-714-7001Extn: 9037

Business & Management Journals


[email protected]

1-702-714-7001Extn: 9042

Chemical Engineering and Chemistry Journals

Gabriel Shaw

[email protected]

1-702-714-7001 Extn: 9040

Earth & Environmental Sciences

Katie Wilson

[email protected]

1-702-714-7001Extn: 9042

Engineering Journals

James Franklin

[email protected]

1-702-714-7001Extn: 9042

General Science and Health care Journals

Andrea Jason

[email protected]

1-702-714-7001Extn: 9043

Genetics and Molecular Biology Journals

Anna Melissa

[email protected]

1-702-714-7001 Extn: 9006

Immunology & Microbiology Journals

David Gorantl

[email protected]

1-702-714-7001Extn: 9014

Informatics Journals

Stephanie Skinner

[email protected]

1-702-714-7001Extn: 9039

Material Sciences Journals

Rachle Green

[email protected]

1-702-714-7001Extn: 9039

Mathematics and Physics Journals

Jim Willison

[email protected]

1-702-714-7001 Extn: 9042

Medical Journals

Nimmi Anna

[email protected]

1-702-714-7001 Extn: 9038

Neuroscience & Psychology Journals

Nathan T

[email protected]

1-702-714-7001Extn: 9041

Pharmaceutical Sciences Journals

John Behannon

[email protected]

1-702-714-7001Extn: 9007

Social & Political Science Journals

Steve Harry

[email protected]

1-702-714-7001 Extn: 9042

© 2008-2017 OMICS International - Open Access Publisher. Best viewed in Mozilla Firefox | Google Chrome | Above IE 7.0 version