إطار مقترح لتقديم معايير محاسبة فلسطينية لخدمة قرارات الاستثمار في ضوء التغيرات البيئية : دراسة تطبيقية بدولة فلسطين

الملخص EN

This study aims at proposed framework to provide service for The Palestinian Accounting Standards investment decisions in the light of environmental changes.

The sample of the study consisted of (166), restore (145), (62) members, of them are financial managers working in corporations, (28) are financial managers working in banks, and (55) are auditors.

The researchers prepared a questionnaire for the obstacles accordance with the model Likert Quintet.

The most important results: there is an urgent and necessary to provide The Palestinian Accounting Standards to serve the investment decisions on these standards should be compatible with international accounting standards and environmentally friendly as well.

The sample approved the results with a relative weight reached (86.59).

In addition, the application of The International Accounting Standards-as-Palestinian environment does not lead to achieve acceptance and coherence of accounting information from the accounting system.

The sample approved this result with a relative weight reached (44.14%).

The results showed that nine of the International Accounting Standards can be applied in the Palestinian environment to achieve coordination, acceptance and homogeneity of accounting information.

According to the results, it has suggested a framework to provide Palestinian Accounting Standards to serve the investment decisions in the light of environmental changes, so that the most important dimensions: enlist external expertise relative weight (93.08%), create a legislative relative weight (92%), and highlighting the role of the competent professional associations and corporations relative weight (97.58%).

The study recommended to issue Palestinian Accounting Standards and, It must be consistent with International Accounting Standards, and acceptance to apply in the Palestinian environment.