علاقة موضوعية الأرقام المحاسبية بموضع السيطرة لدى المحاسبين : دراسة استطلاعية لعينة من المحاسبين العاملين في عدد من الشركات العراقية

الملخص EN

The current study examined the relationship between Locus of Control and objectivity of accounting figures, it has developed a matrix for the relations between variables of the study : Locus of control and Objectivity of the accounting figures, a questionnaire was designed to studied these relations and distributed to a sample consisting of (78) members of the Iraqis accountants.

The study found a statistically significant relationship between the accountants who are characterized by external locus of control and objective accounting figures based on Corroborator evidence.

There is no statistically significant relation between the accountants who have the internal locus of control and objective accounting figures based on Corroborator evidence, on the other side, study did not reach a statistically significant relation between the accountants who have external locus of control and objectivity-based accounting figures consensus.