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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. Keywords: Accounting information, rationalization of spending, Iraqi Hajj Authority. دور المعلومات المحاسبية في ترشيد الإنفاق في هيئة الحج العراقية ملخص الدراسة: هدفت الدراسة الحالية الي التعرف على دور المعلومات المحاسبية في ترشيد الإنفاق في دراسة تطبيقية في هيئة الحج العراقية، ولتحقيق هدف البحث استخدم الباحث أداة الاستبانة التي طبقتها باستخدام المنهج الوصفي التحليلي على عينة البحث التي تكونت من جميع العاملين في هيئة الحج العراقية والبالغ عددهم (160)، وتوصلت نتائج البحث الي أن المتوسط الحسابي الكلي لدور المعلومات المحاسبية في ترشيد الإنفاق في هيئة الحج العراقية بلغ (3.38) وبانحراف معياري بلغ (1.27) ودور فعال بدرجة متوسطة. الكلمات المفتاحية: المعلومات المحاسبية، ترشيد الإنفاق، هيئة الحج العراقية.