تكامل التخطيط والمحاسبة الحكومية لتحقيق التنمية الاجتماعية المستدامة

Abstract

The integration of government planning and accounting is a fundamental tool for achieving sustainable social development by improving resource utilization, enhancing transparency and accountability, and ensuring the effective attainment of social goals. Strategic planning involves setting social objectives and analyzing needs, while government accounting focuses on monitoring and recording public expenditures and evaluating economic feasibility. This integration enables effective budget allocation based on social goals and the preparation of regular reports on resource use. The research methodology involves collecting data from various sources, analyzing it using statistical and qualitative tools, and making comparisons with leading countries such as Sweden, Finland, and Denmark. Findings indicate that integration contributes significantly to directing resources towards specified social goals, enhancing transparency and accountability, and ensuring tangible progress in areas such as public health, education, and poverty reduction. Utilizing technology, including information systems, data analytics, and artificial intelligence, enhances the effectiveness of planning and accounting. The experiences of leading countries provide models that can be leveraged to achieve sustainable social development and improve social conditions for all.