تكييف تطبيقات النظام المحاسبي الموحد مع معايير الإبلاغ المالي للمنشآت الصغيرة و المتوسطة الحجم و انعكاسه على جودة المعلومات المحاسبية : دراسة ميدانية على عينة من المنشآت الصغيرة و المتوسطة الحجم في محافظة دهوك

الملخص EN

Most of small and medium-sized enterprises (SME) seek to prepare their financial statements in accordance with the requirements of the unified accounting system.

But that the limited of accounting treatments and disclosure requirements in the unified accounting system with respect to these enterprises with the lack of local accounting rules leads to have weakens or reduces the role of these enterprises in providing information of high quality.

As a result, this reflects negative repercussions in the efficiency of the accounting profession in general and the presence of an improper accounting system in those enterprises in particular and therefore their impact on local economic growth.

The research aims to know the reality of applying financial reporting standards for small and medium-sized enterprises in such type of enterprises in Dohuk and highlight the difficulties facing the process of applying financial reporting standards for small and medium-sized enterprises in Duhok.

Finally، recommendations and proposals are built to help implement financial reporting standards for small and medium-sized enterprises in Duhok.

In this context, the field study approach was adopted, through of questionnaire distributed to accountants are working in (SME) in Duhok.

To show the extent to which the adoption of financial reporting standards for small and medium-sized enterprises contributes to adapting the applications of the unified accounting system to be applicable with the nature of those enterprises and thus their reflection on the quality of accounting information.

Using the (SPSS) to test the relationship between the variables.

The study concluded that there is a positive correlation and impact relationship with positive significant between the financial reporting standards for small and medium-sized enterprises as an independent variable and the applications of the unified accounting system as mediator variable and the quality of accounting information as dependent variable.