تأثير البيئة الخارجية في تحول النظام المحاسبي الموحد العراقي إلى المعايير المحاسبية الدولية

الملخص EN

The adoption of international accounting standards process has become a preoccupation of accounting bodies in various countries around the world.

This research is trying to focus on the structure of the accounting system in Iraq, as the accounting system in Iraq strongly influenced by political, economic and social environment of the previous government.

This government has adopted a central system and the completely control by the central government on the resources of the state.This control translated into control of the structure of the accounting system in Iraq to adopt A unified accounting system for the purpose of providing information to help the central government in the planning and control .The research found the group the most important conclusions of this study showed that the political, social and economic impact of the environment in Iraq before 2003 still affect the shape and structure of the accounting system in Iraq, despite the great changes or a complete transformation in the political, social and economic side.

This effect represented in the accounting system and the regulatory structure in this country (BSA), which supports a unified accounting system, which is not consistent with what exists in developed countries, which adopts international accounting standards or local accounting applications based on international accounting standards.

As well as the research found a set of recommendations, including that the continuation of the accounting system in Iraq, the structure represented by the Board of Supreme Audit commitment to working unified accounting system without making changes or updates to the system will lead to a gap in the foreground through the consolidated accounting system and financial information from producer companies and financial information foreign dependent on international accounting standards or their accounting systems built on the basis of international accounting standards, and this does not fit the economic orientation of the new Iraqi government after 2003