مدى تحقق التميز و الإبداع المحاسبي في ظل تجسير العلاقة بين الخصائص النوعية للمعلومات المحاسبية و النشر الإلكتروني للتقارير و القوائم المالية

Other Title(s)

The extent of excellence and innovation accounting in the lights of relationship between the qualitative characteristics of accounting information and electronic publishing of reports and financial statements

Joint Authors

أمين، ساكار ظاهر عمر
عمار فوزي عبد الله
عبد الحديدي، هشام عمر حمودي

Source

مجلة كلية بغداد للعلوم الاقتصادية الجامعة : مجلة علمية محكمة نصف سنوية تعنى بالدراسات و البحوث الاقتصادية و الإدارية و المعلوماتية

Publisher

Baghdad College of Economic Sciences University

Publication Date

2020-12-31

Country of Publication

Iraq

No. of Pages

17

Main Subjects

Financial and Accounting Sciences

Topics

• National accounting
• Accounting
• Financial statements
• Work environment
• Communication media
• Electronic publishing
• International accounting standard
• International accounting
• International Accounting Standards Board

English Abstract

Accounting provided the decision-maker full picture of the unit through the accounting information and this information have characteristics of the basic quality and enhanced to achieve the purpose which is created for him and give him this information reports and financial statements and because of accounting affect and are affected by the surrounding environment, so it has to keep pace with this environment and what distinguishes the business environment at the present time is the use of electronic technology and one of the most important means of communication between the accounting and decision-maker by using electronic technology is electronic dissemination of reports and financial statements.

The excellence and innovation of accounting is achieved by the relationship between the qualitative characteristics of accounting information and the electronic dissemination of reports and financial statements, and all these focus on making a decision, described as a right and rational decision taken by the makers-decision.

Where the research aims to: achieve excellence and accounting creativity, by creating a relationship based on the compatibility between the qualitative characteristics of accounting information and the electronic publication of reports and financial statements.

Finally, the research reached a set of conclusions from which distinction and creativity is achieved in general when there is building relationships that did not exist before, and on the accounting side there are many areas of excellence and creativity and there is overlap in achieving those areas and the research concluded to provide a set of recommendations the most important of which are to achieve accounting creativity The latest joint version of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) should be adopted.

Data Type

Conference Papers

Record ID

BIM-1261593

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