أثر تطبيق معايير المحاسبة الدولية في ترقية الأداء المهني في السودان : دراسة ميدانية

Abstract EN

This paper aims to examine the impact of the application of international accounting standards in performance upgrade professional in Sudan, to achieve this objective was to test the validity of hypotheses that the application of international accounting standards affect the performance of Professional Accountants;, as well as the hypothesis that there is a relationship between the application of international accounting standards and the development of performance upgrade of Professional Accountants.

The researcher used in this study some approach: deductive approach, historical approach, inductive approach and the methodology of the case study to test the validity of this hypothesis, also used statistical approach in the process of testing hypotheses, have resulted in this study to a number of important results, there is little agreement on the existence of a relationship between the application of international accounting standards and upgrade professional performance and can clarify this relationship by knowing that the commitment to the application of international accounting standards lead to a membership of the international Federation of Accountants and is working on the development of professional offices and thus the development of professional performance and this was confirmed by the results of the study sample examined and reached from analysis of the questionnaire and test hypotheses, we find that the commitment to the application of international accounting standards is working on the standardization of accounting practices among different countries and thus reduce the differences in accounting practices as well, we find that the form of development is evident through improved curricula and conduct training sessions and workshops on how to apply the international Accounting Standards and its importance..