البعد الاستراتيجي لهندسة المحاسبة و انعكاسها على إدارة الأرباح في الشركات : دراسة استطلاعية على عينة من شركات إقليم كوردستان - العراق

الملخص EN

Management companies seeking to intended to interfere in the measurement and financial reporting process in order to obtain the private company gains or managed through curriculum called management earnings, which is the manipulation useful in accounting results process in order to create perception is different from the real performance of the company, this intervention requires a search for ideas alternative accounting.

accounting engineering appears as a tool to get rid of the legislative restrictions and the pressures of the market to companies as Applied Science of control and the use of the work and professionalism of engineering in the accounting field and exploit opportunities including driving to innovate products and processes innovative financial instruments and thus draw a strong fiscal policies and the development of financial strategies that are flexible to accommodate changes facing the company.

Accounting engineering is a form of creative accounting to conform with earnings management and form the starting point for action by point through the use of appropriate accounting method to control the financial results of the company in line with the aspirations of the interests people and the importance topic.

this research came to show the concept and the areas of work of Engineering and highlights on earnings management approach as one the administrative methods to guide the collection of revenue and ways to achieve profits.

then indicate the role of accounting in the activation of engineering performance management test profits.

and conclusion accounting profits engineering relationship management approach through an exploratory study in the Kurdistan region achieve what progress has been eating Search through several axes, the first of which dealt with the cognitive framework for engineering accounting and its fields with Straighten second to display a knowledge entrance for earnings management.

the third explain the reflection of Engineering Accounting on earnings management while the latter concluded axis side applied.