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مدى ملائمة مداخل القياس المحاسبي لطرائق اصلاح الوحدات الاقتصادية العراقية المتعثرة == The Suitability of Accounting Measurement Entrances For Troubled Iraqi Economic Units Reform Methods

اسم المؤلف: سعاد عدنان نعمان

اسم المشرف: عامر محمد سلمان الجنابي

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى: 📎 07T3725 - p.pdf

المستخلص: سعى البحث الحالي لاهداف عدة منها، تحديد طبيعة العلاقة بين بديل القياس المحاسبي وبين طرائق اصلاح الوحدات الاقتصادية العراقية، وكذلك تقييم مداخل بدائل القياس المحاسبي المستخدمة في اصلاح الوحدات الاقتصادية العراقية المتعثرة (*)، فضلا عن اصلاح تلك الوحدات، وه | The current research sought to achieve many goals like : determine the nature of the relationship between the accounting measurements and alternative methods of reforming Iraq's economic units, as well as evaluating alternative accounting measurements entrances used in reforming Iraq's troubled economic units , also this method makes the way to select and applicate of accounting standards very easy depending on the alternative information used to reform these economic units. The methodology focused on the only way to reform which is privatization that is often the result of lack of accounting information because of losing the alternative accounting measurement methods application to choose the best way of reform , which is resulted some important questions like : is the alternative accounting measurements used provided useful information and consistent with the economic reform method in troubled economic units? Are there any difficulties in application of suitable alternative accounting measurements to reform troubled units? In order to assess whether the reform method actually used in the Iraqi economic units consistent with alternative measurements to reach to the alternative accounting measurement application steps to reform Iraqi troubled economic units, so I conducted a field survey of Iraqi troubled economic units and choose (4) economic units belonging to the ministry of industry because these units have sought to apply the methods of economic reform and meets the reform indications as well as data available to the research that consistent with economic reform methods by determining the alternative accounting measurements that fit Iraqi methods to reform economic units and analyze some financial statements before and after applying the reform method. The research set some conclusions the most important was : the sample of economic units suffer from not using alternative accounting measurements to reform which result in transform to losing units and resort to borrow which depletes the company resources with huge rise of management expenses and inability to adapt and competitiveness. The research set many recommendations as follows : the process of identifying the problem of troubled economic units can be properly by gathering available information and then make the right decision by choosing the best way economic reform, also the necessity to create a new account in the special accounting guide to unified the accounting system applied in the public sector because of increases occurring in assets value as a result of re - evaluating within a separate account in equity as indicated in the relevant international accounting operations