دور المعرفة المحاسبية في ترشيد قرارات الاستثمار

Abstract EN

The study aimed to provide the role of accounting theory in the professional field development, the development of accounting concepts in the investments field, the study problem in the non-application of process practical and scientific accounting of knowledge, hypotheses: (there is a positive relationship between the accounting knowledge and investment decisions, accounting knowledge application lead of to enhance investment decisions packets) ,methods: use deductive approach, historical, applied to the financial statements data.

Results: the accumulation of accounting knowledge lead to t of investment development styles, investment decisions in which the applied accounting knowledge applications has achieved positive results in performance and targets investment formulas Murabaha, deferred sales and instruments.

Recommendations: interest in the development of accounting knowledge increased, encourage and taken mainly for competition and of appointment, promotion, attention to the educational training of accountants during the service.