Application of the Accrual Basis of Accounting and its Role in achieving the Effectiveness of Human Resources Management: An applied study at the Middle Technical University

   The research aims to explain and clarify the role of human resources management in applying the accrual basis of accounting in order to reach the preparation of the general budget of states according to this basis in order to recognize the financial expenditures incurred by government units for the year for which the budget was prepared and the disbursement of these expenditures is carried out on the budget of the fiscal year without rolling over the expenditures to subsequent years. In order to complete this goal, the research was applied at the Middle Technical University. The research concluded the possibility of applying the accrual basis of accounting if there was cooperation between the Human Resources Department and the parties responsible for disbursement, but there are some obstacles, the most important of which is that administrative work still depends on traditional administrative systems in exchanging information related to employees’ entitlement to bonuses, promotions and other financial entitlements as well as the ignorance of some employees of using modern programs in human resources management