المحاسبة الابتكارية و أثرها على جودة القوائم المالية بالمؤسسات الاقتصادية : دراسة ميدانية لآراء عينة من المهنيين و الأكاديميين

الملخص EN

The study aimed to highlight the impact of application of innovative accounting on the quality of the financial statements, and to achieve the objectives of the study was designed to be designed for a group of academics and professionals, which was analyzed using Spss.

V22, so there is a strong relationship between the application of innovative accounting and the quality of the financial statements in its four studied dimensions; and therefore there is a total impact of the independent variable on the dependent variable, and accordingly the application of innovative accounting negatively affects the quality of the financial statements and leads to their unreliability, misleading their users and effecting their decisions