دور الأبعاد الثقافية للمجتمع في تشكيل ملامح التطبيقات المحاسبية المقبولة : دراسة ميدانية لآراء عينة من المحاسبين و المدققين العاملين في البيئة العراقية

الملخص EN

The theme of the present research tackles and explains the role of the cultural dimensions of the society to influence and to contribute to the formation and shaping the behavioral aspects of society in general and accounting systems and applications in particular.

It also provides the justification, support and acceptance for the selection and application of economic organizational behavior as acceptable ptterns by the community.

In this context, the current research adopted the test of the hypothesis which puts emphasis on the existence of a fundamental effect of the cultural dimensions of society compared to other factors in shaping the framework governing accounting applications adopted by the community.

Therefore, the analysis focused on the theoretical framework so as to study the concept and the culture and their variables influencing the behavior of society in general, and the associated conduct of community towards the economic development and the planning the accounting applications in particular.

As for the area of field analysis, a questionnaire has been adopted in gathering data concerning the nature of the cultural dimensions of the Iraqi society as a sample of study and role in shaping the accepted accounting applications.

The research concluded a series of results which support the main research hypothesis and also the sub- hypothesis, The social dimension acquired is 97.57% of the accepted accounting applications in Iraq, whereas 47.9% went for the economical dimension and finally the political and legal dimension which received 36.5% alternatively.

This means that the cultural dimensions of the Iraqi society have a spiritual role in the accounting applications which are accepted and prevailing.