تفاصيل الرسالة العلمية

The study aimed to identify the impact of the accounting information system on the preparation of the budget the Ministry of Interior of Kuwait. The study followed the descriptive analytical method where the secondary data was collected from books and references. While the initial data was obtained by the questionnaire. The study population consisted from (140) accountants working in all divisions and directorates of the Ministry of Interior of Kuwait. The study used the method of comprehensive inventory and distributed the questionnaire on the members of the study population. The number of the recovered questionnaires and valid for analysis were (128). The study used descriptive statistical methods to analyze the collected data such as, arithmetic mean, standard deviation, duplicates and unilateral regression analysis. The study found out that there is an impact of the accounting system of information on the preparation of different sections of the budget and to estimate the budget items. As well as, it has an impact on the principles and classification of the budget in the Interior Ministry of Kuwait. While there was no statistical significance for the accounting information system on the stages of preparing the budget the Ministry of Interior of Kuwait. The study recommended to work on instructions governing the accounting system including the emphasis on the processes, which have financial impact should be implemented within the determinants and restrictions that are required to comply with the financial legislations, regulations and laws. Additionally, to identify committees from supreme authority to be responsible and in charge of controlling and subjugation the very special nature of the critical processes development, which is carried out through the accounting system to controlling procedures and checks conducted by the Supreme Committee to strengthen the principle of accountability