واقع نظرية المحاسبة و انعكاساته على أهداف و خصائص نظام المعلومات المحاسبية : دراسة تحليلية لآراء عينة من أكاديميي أقسام المحاسبة في الجامعات الحكومية في إقليم كوردستان

الملخص EN

The idea of this study is based on the existence of a number of deficiencies and shortages in the current accounting theory (theories).

Which leads to saying that there is no acceptable and unified accounting theory.

Based on this idea it has been hypothesized that there is a relationship and impact to the lack of such an accounting theory on each of: The objectives and characteristics of the accounting information system.

For the purpose of testing this hypothesis, a special questionnaire was designed for this study, which was distributed on a sample of academics of accounting departments.

By analyzing of the answers to the questions that were asked in this questionnaire, a number of results were reached to which confirmed the agreement of the individuals of the study sample on: The existence of a number of reflections that resulting from the lack of an acceptable and unified accounting theory that prevent without the possibility of the accounting information system to achieve its objectives and to work within its characteristics.