Measurement and Analysis of Financial Discipline Indicators and Their Impact on Some Indicators of Financial Sustainability in Iraq for the Period (2004-2021).

Abstract

The issue of financial discipline is considered one of the important topics that has received wide attention in many developed and developing countries alike, in order to enhance financial sustainability in a better way that contributes to achieve the desired economic development goals, as financial discipline is considered one of the most important modern tools in influencing financial discipline in any country all over the world, and its economic effects have emerged through global experiences, but its applications differed from one country to another due to the nature of the economic and social system prevailing in each country, and this is what has clearly appeared in the Iraqi economy through the lack of commitment to implementing standards and foundations related to financial discipline. In addition, there are many obstacles that prevent the application of these standards. Thus, the role of financial discipline in enhancing financial sustainability in the Iraqi economy was looked at, and the most important obstacles that represent an obstacle to the progress of financial discipline work were looked at and what it may be exposed to in the future by studying indicators of financial discipline in Iraq and demonstrating their impact on financial sustainability.