إصدار المعايير المحاسبية الدولية في ظل بيئة سياسية متغيرة

الملخص EN

The environment has an important and essential role in the development ofaccounting.

The tracer of its history finds that accounting has always been a product ofits environment and at the same time an effective and influential force in changing it.

Researchers are increasingly considering the political dimension and the resultingpressures as a problem facing the process of issuing accounting standards.

Therefore, onemay find that these standards will not be objective at the desired or expected level, butare usually influenced by the decisions of the concerned parties.

Each of them tries tocontrol this process in order to obtain favorable results by them, which in turn createdflexible standards that include a large number of accounting alternatives to address asingle problem, so that flexibility in the standards to achieve what can be described asaccounting corruption Therefore, this research provides an in-depth analysis of the topic, through which the hypotheses were tested at a freedom level of 0.05 with a standarddeviation of 0.854 - 0.962 and an average score of 3.669 - 3.848, where it was proved thatThe political dimension has a clear priority in influencing The process of issuance ofinternational accounting standards, and that there are beneficiaries outside the formalprofessional frameworks mainly affect the process of issuing these standards and thusweak objectivity in the face of the problems faced by the profession today.

The researchrecommended the need to pay more attention to studies on the subject of globalization of