واقع المحاسبة في المنظمات غير الهادفة للربح في البيئة العراقية و أسس التطوير : بحث تطبيقي في عينة من منظمات المجتمع المدني

Abstract EN

This research aims to develop a proposed framework for the accounting system in non-profit organizations because they occupy a growing area of the activities of units in most societies of the countries of the world.

Based on the growing activity of these organizations, there has been increased interest in the countries of the world and professional accounting organizations to develop the accounting system for non-profit organizations.

Due to the increasing need for their administrations to control the funds received from the supporters of their activities, and to assess their performance and activities by providing the necessary information to the users of the financial statement and reports.

Non-profit organizations (non-governmental organizations) do not have a unified accounting system or even a theoretical accounting framework that can be relied upon in accounting applications of a special nature for their activities.

Based on this specificity, this research was applied in one of the non-profit organizations (Center of Dhar for Development) in Muthanna Governorate, to get acquainted with its accounting reality and draw the necessary conclusions and recommendations.

The research showed a number of conclusions, most notably, that non-profit organizations rely on local indicative accounting models such as the common accounting system, and does not have its own accounting system.

Therefore, the research concludes with a set of recommendations, the most prominent of which is that non-profit organizations have become an important part of the life of societies in most countries of the world.

Because of the interest of international organizations as an ideal strategy for the pursuit of comprehensive sustainable development, and should be allocated to these organizations accounting guide generally acceptable resulting in reports and financial statements for monitoring and performance appraisal purposes.