تحيز التنظير المحاسبي في بناء المعايير المحاسبية: دراسة تحليلية لآراء عينة من أكاديميي المحاسبة في العراق

الملخص EN

The idea of the research is based on the existence of an intellectual bias in accounting theorizing according to accounting standards, and this leads to saying that there is no acceptable and unified accounting theory; Based on this idea, it has been assumed that there is a relationship and an effect between intellectual bias and accounting standards, and for the purpose of testing this hypothesis, a research questionnaire was designed, which was distributed to a sample of accounting academics in Iraq; And by analyzing the answers to the questions that were asked in this questionnaire, a number of results were reached that confirmed the agreement of the individuals in the research sample that the intellectual bias variable had the greatest effect on the accounting standards variable, and the study recommends urging professional accounting organizations to enhance the accounting concepts, by removing all restrictions and obstacles that restrict it, because the people who dealt with theorizing in accounting are part of the medium and whose ideas, opinions and beliefs may be affected, which may be reflected on those accounting concepts.