"Digital Transformation in Financial Systems and its Impact on Enhancing the Efficiency of Government Spending"

Authors

  • Dr. Hayder Hussain Ali

Abstract

   The digital reform in the financial management of the government is one of the core and important aspects of nowadays finance system, as it provides a set technical capacity and supervision support for improving efficiency on public money management, reducing the waste to happen, guaranteeing transparency and accountability. Digital financial systems allow the government to enhance the management of financial information, speed up disbursement processes, ensure control and warrant data driven decision making in finance. The objective of this study is to evaluate the overall effect of digital technologies in financial systems on improvement of government spending's efficiency. Theoretical and Analytical Framework for the variables, Review of related literature and identify research gap, Formulation of scientific hypothesis which can be field tested in further studies

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References

1. Hair, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2008). (2021). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (3rd ed.). Sage Publications.

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4. OECD. (2020). Digital Government and Public Sector Innovation. Organisation for Economic Co-operation and Development.

5. OECD. (2021). The Digital Transformation of the Public Sector: Improving Public Spending Efficiency. OECD Publishing.

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Published


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2026-07-09

Issue

Vol. 18 No. 61 (2026): Al Kut Journal of Economics and Administrative Sciences (KJEAS)

Section

Articles

How to Cite

"Digital Transformation in Financial Systems and its Impact on Enhancing the Efficiency of Government Spending". (2026). Al Kut Journal of Economics and Administrative Sciences, 18(61), 55-72. https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/1180