دور المعلومات المحاسبية في تحليل طبيعة قرارات الإصلاح الاقتصادي

الملخص EN

The research aims to select and apply the accounting alternative standards depending on the information which is appropriate with the economic reform ways of Iraqi economic units, especially after the new changes in the local environment, which requires to highlight on the accounting measurement alternatives and try to make it compatible with the modalities of the reform of these units, which could not be done without interest or linkage between them and the measurement alternatives accounting available according to the information that is consistent with the desired reform process, the research problem deals the reform ways in the privatization only as a result of the lack of accounting information resulting from the loss of better application of alternative accounting measurement methods for the selection of economic reform, which raises the question about (Is that the used alternative accounting measurement provided useful and consistent information with economic reform ways in stumbling economic units), and to achieve the goal of the research and prove the hypotheses the researchers after they conduct a field survey for the Iraqi Economic units belonging to the Ministry of Industry choosing a sample of two economic units, (Alaaz Public Company and Baghdad furniture factory), was found on the financial statements relating to such units and compared to the years (2010 - 2014) for the purpose of calculating financial indicators of the research sample of two units down to test the hypothesis, the research reached a set of conclusions as the following: 1.

Iraqi economic units especially research sample economic units rely on historical cost accounting in the measurement of its assets, particularly fixed entrance, in compliance with the requirements of the standardized accounting system where applicable.2.

The lack of adoption of accounting entries to measure alternative economic units in the sample in spite of the existence of signs of increasing the value of fixed assets, especially land, resulting in a lower value of those units.

The research reached a series of recommendations including: 1.

The information that is supposed to be available for the maker of economic reform decision of non-performing units are those of Accounting Measurement diverse methods of alternatives reform and thus lead to the conclusion that the selection and application of the scale of possible alternative application of the local environment depending on the information appropriate to the economic way of the reform, which means achieving the third goal of the aims of this research.2.

The appropriate accounting measure that provides an alternative and appropriate information and characterized by qualitative characteristics that are consistent with the way in which the reform was selected.

Keywords: Accounting information, Economic reform decisions