دور الثقافة المحاسبية في تطوير الممارسات المحاسبية و الإجراءات التدقيقية في العراق

الملخص EN

The accounting organization is an attempt to develop a general framework for accounting practices, as well as defining controls and solutions to problems that may face practical application.

Sources of accounting organization differ from one country to another.

Numerous studies have been conducted on the importance of culture in different countries and its updating is determined by the features of the accounting systems in those countries.

Many researchers have been interested in accounting development because of its importance that the accounting system must adapt and adapt to the surrounding environmental conditions, as each country cannot be devoid of an institutional system of its own and includes many systems, including the accounting system.

From here the research problem focused on the suffering of Iraqi companies in Its low growth rate and in some cases its bankruptcy due to its failure to use the accounting information in the best way by its departments because it does not possess the required and sufficient accounting culture.

Therefore, the importance of research in explaining the role of accounting culture as the lifeblood of any institution or economic company through what you do in terms of recording, summarizing and classifying operations The financial system for its various activities in a manner that secures it to achieve its set goals and the extent of its impact in improving its value Economic units and raising the level of their administrative and investment decisions through the active and important role of the accounting culture in developing accounting practices and control and audit procedures in Iraqi companies to combat and track economic and financial crimes.

The research reached several conclusions, the most prominent of which was considering the standardization of accounting and control practices and methods used in Iraqi companies as an important means to achieve consistency in their use.

It also plays an important role in raising the level of confidence and reassurance of users of financial data, especially international, and that the multiplicity of professional bodies and organizations in building an independent entity for the profession of accounting and auditing It helps in achieving practical and intellectual independence, and among the most important recommendations I recommend is the necessity of the full and effective implementation of the assumptions and accounting principles resulting from an accounting culture in recording, summarizing and tabulating financial operations and exerting more banking and control procedures and defining responsibilities and tasks related to all levels by which no financial and banking operations are allowed to pass Suspicious, through the General Directorate for Combating Crime to attract officers and associates who have an accounting culture based on principles and assumptions that enable them to pursue economic and financial crimes and take the necessary legal measures against them.