Author(s): Mohamad, I. S., & Abdullah, S. S.
International schools are the institutions that aim at providing opportunities for qualitative and quantitative developments in the area of education. These international schools are seen as complementary to government education, although these schools are important to society; they do not yet have their own accounting system, where it relied on a unified accounting system for organizing accounting operations, although its requirements were not met. This research derives its importance in finding treatment solutions for problems that arise for finance auditors when they do their works in the international schools in Iraq. The problem of the research lies in the lack of a proper accounting system of its own, which made it suffer from the use of the unified accounting system, Due to non-compliance with measuring and reporting requirements for economic events. Because of the importance of the problem, the researcher chose this topic in an attempt to find solutions, as he sees that the solution to the problem is made by the supposition that (preparing and designing an accounting system in accordance with international standards for international schools in the Dohuk governorate It would support its role in achieving its own goals).
The research aims to define the accounting standards that are applied in international schools in the Dohuk governorate in general, Designing an accounting system for international schools, In order to ensure proper accounting for the activities of these schools and to improve the quality of financial disclosure by them for the purpose of benefiting from them by the relevant authorities, such as (The Financial Supervision Bureau and the Ministry of Education). The researcher reached a set of conclusions, the most prominent of which is the lack of an accounting system in international schools in Iraq in general and Dohuk governorate in particular, and that the unified accounting system does not meet the needs of its users of measurement and disclosure. Accordingly, the researcher recommends a set of recommendations, the most important of which is the adoption of the accounting system proposed by the researcher and its application in international schools in Iraq, which helps them to meet most of the needs of users of financial information.