دور قيم الثقافة المحاسبية في تعظيم الأداء المالي : دراسة ميدانية في عينة من المصارف العراقية

Other Title(s)

The role of the values of accounting culture in maximizing financial performance : a field study in a sample of Iraqi banks

Parallel Title

The role of the values of accounting culture in maximizing financial performance : a field study in a sample of Iraqi banks

Joint Authors

عيسى، خالد عزيز فرحان

Source

مجلة العلوم الاقتصادية و الإدارية

Issue

Vol. 26, Issue 119 (30 Apr. 2020), pp.531-548, 18 p.

Publisher

University of Baghdad College of Administration and Economics

Publication Date

2020-04-30

Country of Publication

Iraq

No. of Pages

18

Main Subjects

Financial and Accounting Sciences

Topics

Abstract EN

The influence of culture on accounting systems and practices, including financial reports and accounting information through the values identified by Gray and derived from social cultural values, and the four accounting values were derived from general accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism).

Important and significant in maximizing financial performance, and measuring the extent of the role of these values in improving financial performance through attention to the values of accounting culture, this research aims to demonstrate the role of accounting culture values in maximizing financial performance for a sample of Iraqi banks (75) questionnaires were distributed to a sample of managers, members of the board of directors, and workers in the Iraqi banking sector under investigation, of which (72) were valid for measurement, as three private banks were selected (International Islamic Bank, Iraqi Commercial Bank, Gulf Commercial Bank), and a test was conducted The hypotheses of the study using a set of statistical methods by relying on the statistical package program (SPSS), and the research concluded that the values of cultural accounting have a role in maximizing financial performance in banking institutions, and the research recommends the need to deepen the values of accounting culture through publications and small brochures to demonstrate their importance For cadres in banks and for its positive results, especially financial aspects (financial performance) in order to establish the values of the accounting culture they have for practicing at work.

American Psychological Association (APA)

شيرين عزيز محمد وعيسى، خالد عزيز فرحان. 2020. دور قيم الثقافة المحاسبية في تعظيم الأداء المالي : دراسة ميدانية في عينة من المصارف العراقية. مجلة العلوم الاقتصادية و الإدارية،مج. 26، ع. 119، ص ص. 531-548.
https://search.emarefa.net/detail/BIM-972785

Modern Language Association (MLA)

شيرين عزيز محمد وعيسى، خالد عزيز فرحان. دور قيم الثقافة المحاسبية في تعظيم الأداء المالي : دراسة ميدانية في عينة من المصارف العراقية. مجلة العلوم الاقتصادية و الإدارية مج. 26، ع. 119 (نيسان 2020)، ص ص. 531-548.
https://search.emarefa.net/detail/BIM-972785

American Medical Association (AMA)

شيرين عزيز محمد وعيسى، خالد عزيز فرحان. دور قيم الثقافة المحاسبية في تعظيم الأداء المالي : دراسة ميدانية في عينة من المصارف العراقية. مجلة العلوم الاقتصادية و الإدارية. 2020. مج. 26، ع. 119، ص ص. 531-548.
https://search.emarefa.net/detail/BIM-972785

Data Type

Journal Articles

Language

Arabic

Notes

يتضمن مراجع ببليوجرافية : ص. 545-547

Record ID

BIM-972785