The Role of Financial Management in Enhancing the Reliability of Accounting Information

This study aims to clarify the importance of financial management and accounting information, as well as their concepts, and to identify the extent of the impact of financial management on enhancing the reliability of accounting information and its role in the decision-making process. The study is based on the descriptive-analytical approach to identify and analyze the research variables. A questionnaire was used as the main tool for data collection. The research sample consisted of accountants and auditors at the General Directorate of Education in Karbala Governorate, who were randomly selected from the study population. The findings indicate the existence of a statistically significant correlation between financial management and the reliability of accounting information, as well as a statistically significant effect of financial management on the reliability of accounting information with a high level of confidence