المحاسبة و الديمقراطية : استمرارية المحاسبة التقليدية بين منطق الفردية و منطق الحوارية لتحقيق الديمقراطية

الملخص EN

At the end of twentieth century, Accounting began in change and took a new form and trend, influencing by a new political trends.

The new Accounting has to understand the new politic movements, because the traditional accounting is established on concepts and assumptions of liberal economics due to the strong relationship between the accounting and the economy, as the politic authority is connected with economics and it competes to achieve the self-interest in free markets.

It is the time that the accounting should move away from Monologic and take the community interests and benefits into consideration, and it is necessary to focus research efforts towards creation alternative approach rather than the dominates one, the alternative approach concentrates the political democratic concepts that based on the modern politic theories which appeared in the name of Deliberative Democracy and pluralism agonstic democratic to be dialogic approach to contribute in the intellectual construction of a newest accounting under name Dialogic Accounting.

This change in the political rules game doesn't exclude the accounting from the policy effects in the establishing rules of the new community due its concepts.

١٦٤٧ because of accounting has language of business, and its number has a great authority and significant role in implement the required social changes even if it doesn't be used for serving public interest, this explains why should the Accountants understand game s rules and the key roots that are used in construction the intellectual logic and intellectual map for the new Dialogic accounting.