دور المعايير المحاسبية الدولية في الحد من ظاهرة الفساد المالي في العراق العقبات و الحلول
Other Title(s)
The role of international accounting standards in reducing the financial corruption phenomenon in Iraq : obstacles and solutions
Joint Authors
النصراوي، حامد عادل عباس
ثابت، ثابت حسان ثابت حسن
Source
مجلة تكريت للعلوم الإدارية و الاقتصادية
Issue
Vol. 16, Issue (s)، ج. 1 (31 Mar. 2020), pp.221-234, 14 p.
Publisher
Tikrit University College of Administration and Economic
Publication Date
2020-03-31
Country of Publication
Iraq
No. of Pages
14
Main Subjects
Financial and Accounting Sciences
Topics
- Researchers
- Management
- Political conflict
- Corruption
- National accounting
- Profits
- Financial statements
- International standards
- International accounting standard
- International accounting
Abstract EN
This paper aims to clarify the concept of financial corruption, its causes and manifestations in Iraq, clarify the concept of international accounting standards (IAS), their main important types and the reasons for their emergence and development in addition to the importance of their adoption, in addition to identifying the strengths, weaknesses, opportunities and threats facing the judicial and financial authority in Iraq if it adopts the IAS.
So the researchers in this paper use the most important scientific references-academic and professional-specialized in accounting standards, international supervision, and discreet websites to determine the most important ways to adopt standards that reduce the phenomenon of financial corruption.
The researchers conclude several results that would increase the effectiveness and efficiency of using IAS in Iraq, as the legal and legislative context of the country can negatively affect the procedures for adopting IAS due to the slowness of these legislations, their poor response to changes and their subjection to conflicts and political tensions, The researchers recommend to the need to reduce the diversity in accounting treatments by setting a standard treatment by adopting appropriate IAS to the Iraqi environment in addition to enhance the level of disclosure and transparency in the presentation of financial statements in order to disable creative accounting mechanisms and reduce financial corruption through enacting laws and appropriate legislation with the Iraqi environment.
American Psychological Association (APA)
ثابت، ثابت حسان ثابت حسن والنصراوي، حامد عادل عباس. 2020. دور المعايير المحاسبية الدولية في الحد من ظاهرة الفساد المالي في العراق العقبات و الحلول. مجلة تكريت للعلوم الإدارية و الاقتصادية،مج. 16، ع. (s)، ج. 1، ص ص. 221-234.
https://search.emarefa.net/detail/BIM-1026517
Modern Language Association (MLA)
ثابت، ثابت حسان ثابت حسن والنصراوي، حامد عادل عباس. دور المعايير المحاسبية الدولية في الحد من ظاهرة الفساد المالي في العراق العقبات و الحلول. مجلة تكريت للعلوم الإدارية و الاقتصادية مج. 16، العدد الخاص ج. 1 (2020)، ص ص. 221-234.
https://search.emarefa.net/detail/BIM-1026517
American Medical Association (AMA)
ثابت، ثابت حسان ثابت حسن والنصراوي، حامد عادل عباس. دور المعايير المحاسبية الدولية في الحد من ظاهرة الفساد المالي في العراق العقبات و الحلول. مجلة تكريت للعلوم الإدارية و الاقتصادية. 2020. مج. 16، ع. (s)، ج. 1، ص ص. 221-234.
https://search.emarefa.net/detail/BIM-1026517
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1026517