البيئة المحاسبية للدول النامية في تطبيق المعايير المحاسبية الدولية بين مراعات ظروف البيئة المحاسبية المحلية و الاستجابة لتأثيرات الأنظمة المحاسبية الدولية

الملخص EN

Through research and studies, the constituent factors of the accounting environment were divided into three groups: economic factors, political and legal factors, social factors, many of these factors have played an important role in transfer of accounting practices from developed to developing countries ,with the emergence and growth of multinational corporations, the growth of global financial markets and the growing volume of world trade attempts have been made to approximate and harmonize accounting practices among countries by applying a uniform set of accounting standards which has already been done after efforts of international professional organizations through the adoption of the international standards of accounting and financial reports IAS / IFRS which has become internationally accepted by its international and professional organizations (World Bank, International Monetary Fund, World Trade Organization ...) where developing countries have followed this path and to comply with what is known as the phenomenon of accounting globalization some of them have adopted these standards as national standards some of these countries have modified them according to their local environment and the other is preparing a project to implement it..., Although some studies have warned of the negative effects of these standards in the developing countries' environment, however, there is an increasing demand for their application this is what motivates these countries are starting to develop of local or regional standards suitable for their environment (for example: the group of developing countries - the group of Arab countries, the group of Islamic countries - the group of African countries ...) This leads to support of the Negotiating Center of these countries in the International Accounting Standards Board in When it participate of representatives of these countries in preparation of international standards It will also support its position in dealing with international organizations and multinational corporations.