دور المحاسبة الإبداعية في إطار نظام الحوكمة في مكافحة الغش و التلاعب دراسة استطلاعية في عينة من الشركات الصناعية في مدينة بغداد

الملخص EN

The present study sought to investigate an accounting concept and creative system of corporate governance and their role in reducing the incidence of fraud, since this study was conducted on a group of private sector companies in a number of Iraq's provinces in order to determine the strengths of the variables of the study independents in reducing the incidence of fraud and manipulation that suffer most institutions and even communities and being a manifestation of financial and administrative corruption.

The study used a questionnaire as a tool for the study were distributed to a group of personnel (accountants, auditors, managers, and Marketer as well as knowledge workers) in the study sample's companies (52), the study used a set of statistical tools calculations, standard deviation and correlation coefficient and the equation Arithmetic averages of simple linear regression and multiple to determine the effect of independent variables on the dependent variable as well as the coefficient of variation of the relative importance of each paragraph and duplicates as a measure of Eckart quintet.

The study concluded that there is a correlation between the two variables are the study of creative accounting and the system of corporate governance in order to combat fraud, which prevail in most of the economic units in Iraq.

Therefore, the study recommends the need to activate the role of creative accounting and the system of corporate governance, both due to their association and the impact on the eradication of cases of fraud and fraud in Iraq relationship.