تأثير أخلاقيات الأعمال في فاعلية تقارير محاسبة المسؤولية في ظل تباين ثقافة الوحدة الاقتصادية: دراسة استطلاعية على عينة من المحاسبين في الشركات الصناعية العراقية

Abstract EN

The aim of the research is to identify the relationship and the impact between the research variables represented by business ethics as an independent variable with its dimensions (work team, responsibility, confidentiality, functional rules and procedures) and accountability as a dependent variable, and an intermediary variable is culture.

The research community is represented by a group of Iraqi industrial companies.

An intentional sample of the accountants of those companies reached (60) accountants, where the questionnaire was distributed to them as a tool for research and was analyzed using the statistical program (SPSS), and a set of results were reached, the most prominent of which are: There is a positive and moral relationship and effect.