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The Predictive Ability of Accounting Information in Accordance with the Requirements for the Adoption of IPSAS 2: An Applied Study at the Ministry of Higher Education and Scientific Research in Iraq

Asaad Jasim Khudhair Al-Karawi, Safwan Qusay Abdul Halim Al-Taha

Volume: 12 Issue: 4 2022


This research aims to know or measure the predictive ability of the accounting information of the Iraqi Ministry of Higher Education and Scientific Research as one of the public sector units and a sample for the current research, in accordance with the requirements of accreditation of the IPSAS 2. The researchers relied on analyzing the financial data of the Ministry’s office for the years 2013-2021. The researchers used appropriate statistical models and methods to test the research hypotheses and measure its variables. The results of the research indicated a positive impact of adopting the requirements of the IPSAS 2 standard on the predictive ability of the accounting information related to the research sample by testing the values of the two indicators (A, B), which show the outputs of Standard No. 2 related to the information on in and out cash flows. Where the significant value of both indicators (a) and (b) was less than the level of significance (5%), and this indicates the impact of the adoption of the requirements of IPSAS 2 on the predictive ability of accounting information. In other words, the accounting information resulting from the adoption of the above standard is useful and has a high predictive ability.

DOI: http://doi.org/10.37648/ijrssh.v12i04.010

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