دور إدارة الأزمات في الحد من الممارسات الخاطئة لاستخدام معايير المحاسبة و الإبلاغ المالي الدولية : دراسة استطلاعية لعينة من معدي القوائم المالية

الملخص EN

The study aims to find out the role that crisis management plays in reducing wrong practices for the use of accounting and financial reporting standards, because of its implications for the occurrence of financial crises to which business organizations are exposed.

To achieve this, the researchers used the inductive and deductive methodologies through a questionnaire prepared for this purpose to complete this study.

The study reached a set of the most important results; there is a statistically significant relationship between activating crisis management and limiting wrong practices for the use of international financial accounting standards.

Which confirms the role of crisis management in performing a set of activities that contribute to activating the process of identifying wrong practices for the use of international accounting standards and reducing them.

The study recommended the accreditation of all institutions to activate crisis management and the need to implement new professional ethical foundations and standards or the so-called corporate governance concept.