التغيرات التي طرأت على مهنة المحاسبة لتحسين إدارة جودتها و تفادي الانهيارات

الملخص EN

If we want a quality assurance in any field, and before looking for assurance standards or rolls we must assure the ethics of the profession itself.

The collapse of Arthur Andersen due to its unethical involvement in Enron witch leaded to its collapse to is a better example.

The researchers tried to highlight, Arthur Andersen unethical involvement with Enron management which leaded to both companies collapse, changes took place on corporate governance due to those and other leading companies collapses, and revising ethics standards applied in Jordan, in a way to examine wither it assure quality in accounting and auditing profession.

The researchers found, that both Arthur Andersen and Enron collapse was due to there management use of creative accounting in unethical way, and those main collapses enhance the government of united states of America to restructure the corporate governance in a way to try to control ethics of auditing and accounting professions.

Both researchers think that controlling profession ethics can't be done through issuing new rolls or standards.

Main defect does not lie in standards or rolls but it lies in management who misuse or manipulate it.