معوقات و محفزات الإبداع المحاسبي في منظمات الأعمال : آفاق مستقبلية

الملخص EN

It is clear that business organizations today operate under a global competitive environment are dynamic (kinetic) and the speed of the change and innovation, and about this new reality, most organizations have tended to change their strategic orientation, and the adoption of a new philosophy on its different areas.

Therefore it is necessary to respond to the men of accounting thought and practitioners profession accounting of accountants and auditors for the development of a fastpaced experienced by the economies of the world and the face of these complexities strong through the provision of appropriate solutions to administrative decisions and work on developing the resources of the institution and the face of price wars to acquire market share, using the mechanism flexible working within the framework of standards and international accounting principles and thus seek to improve the financial situation and the control of the market.

Key words: Accounting, creativity and innovation, creative accounting, decision-making, accounting system, accounting information, accounting, competitive advantage, standards and accounting principles, adjust the accounting profession.