أساس المبادئ مقابل أساس القواعد : مدى مسؤولية المعايير المحاسبية عن الفضائح المحاسبية : حالة Enron نموذجا

Abstract EN

This research aims to define the extent to which accounting standards are responsible for accounting manipulation and fraud by comparing two basic approaches in preparing accounting standards, which are the principles-based approach, IAS/IFRS as a model, and in contrast the rulesbased approach represented by US.

GAAP.

Through the comparative approach, the advantages and disadvantages of each basis for the preparation of accounting standards were addressed, as well as the most important factors justifying each approach.

The issue of accounting fraud for the American company Enron was also included as an applied case and an explanation of its motives and causes.

The most important results of the research were that the causes of the phenomenon of manipulation in the financial report are not borne by the accounting standards alone, but are shared by the motives of management and their misuse of the rules in order to influence the image of the financial position and show it in a way that is contrary to reality.

The accounting environment in which the standard is applied has an impact on the extent to which the standard achieves its objectives, especially with regard to improving the quality of financial information.

Thus; there are many factors governing the effectiveness of accounting standards, whether based on rules or principles, the most important of which is the keenness to issue financial statements that show the economic essence of transactions.