Accounting for the future : technology contributions from a local perspective

العناوين الأخرى

المحاسبة للمستقبل : اسهامات تكنولوجية من منظور محلي

عدد الاستشهادات بقاعدة ارسيف : 
1

المؤلفون المشاركون

Husayn, Ali Ibrahim
Mahmud, Saddam Muhammad

المصدر

Tikrit Journal of Administration and Economics Sciences

العدد

المجلد 17، العدد 54، ج. 2 (30 يونيو/حزيران 2021)، ص ص. 534-554، 21ص.

الناشر

جامعة تكريت كلية الإدارة و الاقتصاد.

تاريخ النشر

2021-06-30

دولة النشر

العراق

عدد الصفحات

21

التخصصات الرئيسية

إدارة الأعمال

الموضوعات

الملخص EN

The aim of the research is to discuss the scientific and professional future aspirations for accounting according to the technological reality, from a local Iraqi perspective.

The research was launched from two main dimensions of the concept of accounting for the future: Analyzing challenges and ways to face them.

As these two dimensions were dealt with according to the requirements of global accounting standardization and the developments of the foundations of information technology and their reflection in microeconomic accounting represented in activating accounting information systems through the use of cloud computing and blockchain, and in macroeconomic accounting represented in government and tax accounting, as well as Auditing accounts.

The descriptive and analytical approach was adopted in analyzing the current accounting reality and local developments in accounting from a future perspective, and a questionnaire form was distributed to a number of academics affiliated with Iraqi universities.

The research concluded that the contributions of information technology will be more clear in drawing accounting for the future through activating the accounting information systems for Iraqi companies, followed by auditing accounts and finally government and tax accounting.

One of the most important challenges for the future of accounting in Iraq is the ence of pressure groups that work to consolidate accounting developments in actual practices in the Iraqi environment.

And that one of the most important ways to face the challenges is to develop sound and objective plans that are compatible with internal environmental conditions and fulfill the requirements that support the future global adherence of accountability.

نمط استشهاد جمعية علماء النفس الأمريكية (APA)

Husayn, Ali Ibrahim& Mahmud, Saddam Muhammad. 2021. Accounting for the future : technology contributions from a local perspective. Tikrit Journal of Administration and Economics Sciences،Vol. 17, no. 54، ج. 2, pp.534-554.
https://search.emarefa.net/detail/BIM-1266549

نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)

Husayn, Ali Ibrahim& Mahmud, Saddam Muhammad. Accounting for the future : technology contributions from a local perspective. Tikrit Journal of Administration and Economics Sciences Vol. 17, no. 54, ج. 2 (2021), pp.534-554.
https://search.emarefa.net/detail/BIM-1266549

نمط استشهاد الجمعية الطبية الأمريكية (AMA)

Husayn, Ali Ibrahim& Mahmud, Saddam Muhammad. Accounting for the future : technology contributions from a local perspective. Tikrit Journal of Administration and Economics Sciences. 2021. Vol. 17, no. 54، ج. 2, pp.534-554.
https://search.emarefa.net/detail/BIM-1266549

نوع البيانات

مقالات

لغة النص

الإنجليزية

الملاحظات

-

رقم السجل

BIM-1266549