تأثير البيئة الخارجية في تحول النظام المحاسبي الموحد العراقي إلى المعايير المحاسبية الدولية
Other Title(s)
The impact of external environment in the transformation of the Iraqi unified accounting system to international accounting standards
Author
Source
مجلة كلية الإدارة و الاقتصاد للدراسات الاقتصادية و الإدارية و المالية
Issue
Vol. 9, Issue 1 (31 Mar. 2017), pp.187-196, 10 p.
Publisher
University of Babylon College of Administration and Economics
Publication Date
2017-03-31
Country of Publication
Iraq
No. of Pages
10
Main Subjects
Financial and Accounting Sciences
Topics
Abstract 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
American Psychological Association (APA)
الجنابي، ريم محسن خضير. 2017. تأثير البيئة الخارجية في تحول النظام المحاسبي الموحد العراقي إلى المعايير المحاسبية الدولية. مجلة كلية الإدارة و الاقتصاد للدراسات الاقتصادية و الإدارية و المالية،مج. 9، ع. 1، ص ص. 187-196.
https://search.emarefa.net/detail/BIM-792028
Modern Language Association (MLA)
الجنابي، ريم محسن خضير. تأثير البيئة الخارجية في تحول النظام المحاسبي الموحد العراقي إلى المعايير المحاسبية الدولية. مجلة كلية الإدارة و الاقتصاد للدراسات الاقتصادية و الإدارية و المالية مج. 9، ع. 1 (2017)، ص ص. 187-196.
https://search.emarefa.net/detail/BIM-792028
American Medical Association (AMA)
الجنابي، ريم محسن خضير. تأثير البيئة الخارجية في تحول النظام المحاسبي الموحد العراقي إلى المعايير المحاسبية الدولية. مجلة كلية الإدارة و الاقتصاد للدراسات الاقتصادية و الإدارية و المالية. 2017. مج. 9، ع. 1، ص ص. 187-196.
https://search.emarefa.net/detail/BIM-792028
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 195-196
Record ID
BIM-792028