Identifying the factors affecting the application of international financial reporting standards from the viewpoints of accounting slenoppseforp in Iraq

الملخص EN

The main purpose of this study is to identify the factors affecting the application of international financial reporting standards from the viewpoints of accounting professionals in Iraq, using the hierarchy method.

data is based on a sample comprising all the accountants, auditors, and financial managers of various industries such as tourism, oil, gas, and agriculture, who are active in the Iraq stock exchange and it also comprises the academics of Iraq in accounting and auditing branches; it is collected using tools including interview and questionnaire within the period ending with 2020.

the factors affecting the application necessity were identified in the viewpoints of sample professionals as well and respecting the proportion or disproportion of these factors in macroeconomics and microeconomics view, primary effective indicators were extracted by referring to the professionals for determining key indicators by analyzing the open-ended questionnaire and ranking using the Friedman method.

results of hypotheses testing were investigated using SPSS26 software and the statistical method of one sample t-test results indicate that economic factors, political factors, social factors, human resources, and information technology are the major factors affecting the application of international financial reporting standards.

moreover, prioritization with Friedman's method ranked the indicators as follows: economic factors, political factors, social factors and human resources, technology and information effective factors, and international factors in Iraq.