Received: 15-12-2022        Revised: 17-12-2022         Accepted: 04-03-2023

Abstract: The current study aimed to identify the role of accounting information in rationalizing spending in an applied study in the Iraqi Hajj Authority. To achieve the goal of the research, the researcher used a questionnaire tool that was applied using the descriptive analytical approach to the research sample, which consisted of all employees of the Iraqi Hajj Authority, numbering (160). The results of the research found that the overall arithmetic mean of the role of accounting information in rationalizing spending in the Iraqi Hajj Authority was (3.38), with a standard deviation of (1.27), and an effective role to a moderate degree.