The study aimed to clarify the role of accounting information and its impact on the decisions of the Iraqi government sector in terms of benefiting from it in making those decisions and in terms of acceptance and rejection, the study dealt with the qualitative characteristics of accounting information and its relationship to decision-making. The study concluded that the use of accounting and financial information in rationalizing government sector decisions provides a set of control measures to ensure the integrity of decisions taken by management. Also, the use of accounting and financial information in rationalizing government sector decisions leads to achieving the highest degree of integration and interdependence among decisions. The study recommended strengthening the culture of using accounting and financial information when making decisions, ensuring the safety of the chosen alternative and setting a long- and short-term strategic plan to develop the use of financial and accounting information and not relying on personal experiences only when evaluating work in government sectors, as well as working to address the obstacles that hinder the use and employment of accounting and financial information when making decisions, and work to provide accounting and financial information as required by the situation through the employment and application of qualitative characteristics of accounting information