تقويم النظام المحاسبي الموحد في ضوء نظرية المحاسبة والمعايير المحاسبية العراقية الدولية == The Evaluation of Unified Accounting System In The Light of Accounting Theory And International And Iraqi Accounting Standards
Author name:
حيدر عبد الحسين حميد المستوفي
Supervisor name:
ماهر موسى العبيدي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Basrah
First pages:
07T155 - p.pdf
Abstract:
The accounting uniformity concept is not coming from nothing, but it emerges due to requirements resulted by certain conditions and justifications associated with human development movement in economical and social environment. In fact, several professionalorganizations, which have the right to develop accounting, have issued obligated accounting standards. Also, the Arab league and Arabic organization for administrative sciences have adopted trends put unified Arabic proofs for accounting administrative andeconomical systems, in addition, the issue of several of unified accounting systems in some of Arabic and foreign countries.Moreover, United Nations adopted schedules and indications of the national accounts for all countries in the world, {recommendationsand integrated patterns}.The accounting system is considered as a copy of accounting integration pictures because it is determining perfectly and typically all aspects of accounting applications, starting from accounts guide and finishing with preparation of final accounts lists.Iraq is considered one of the countries, which is followed the way of central planning of the economy. This is necessitated the adoption of unified accounting system in order to ensure that the economical unites are followed unified bases in methods of treatingthe presentation and classification of accounting data and ))b(( information. So they will provide a wide fundamental of data and information which serve various needs of the economical unites. Also they provide the economical planning establishments according to their need of data and information through joining the accounts of economical unites with national accounts.The international impacts into the accounting are becoming today direct international challenge to the accountants in most countries of the world. Therefore, a set of international accounting researches appeared which aimed to face the internationalenvironmental changes in all aspects. For this reason, the international accounting is found as accounting field that makes comparisons and classifications for the accounting systems and for the applications at international level. It is also issued a set ofresearches, which help to organize and control international businesses, beside its publication to a group of accounting standards which could be applied internationally as an aim to coordinate the accounting and then unified them internationally.The existence of international accounting rules and standards does not also neglect the importance and necessity of finding and doing national accounting standards, because of the accounting environment difference which is a result of differences ofeconomical, social, political and legislative systems in the different countries. The finding and presenting local accounting standards do not mean necessarily the interaction with international and regional accounting standards but the reality insisted to be both accounting ))c(( standards together into entire completed frame. Accordingly, it is essentially to spend more efforts to take the core transactions which are working to narrow the gaps between world’s countries, and to limit the variety and the differences in accounting standards, methods, and applications within those countries. For raising up the real situation of accounting practices have been used in Iraq as one of the developing countries, also at the same time it is aiming to achieve more progress and luxury. Thisstudy is done to make practical and scientific evaluation for the unified accounting system and to show to which extent this system has been participated in performing the needs of various parties utilized from the information. This evaluation will be done in light of accounting frames and international Iraqi accounting. Thus, to achieve this purpose, the study is divided into five chapters. The first one presents the based methodology and previous studies in two researches. The second chapter is the entry to main subject through its presentation of the accounting uniformity.it has three researches too, the first one is about the experiment of the accounting integration at international level. The second research is on the characteristics and principles of unified accounting system. The third one deals with the coordination of international accounting standards at international level.The third chapter is dealing with the study of the adjustment of the unified accounting system with theoretical frame of the accounting and with international and Iraqi accounting standards.This chapter has also three researches. The first one is about the adjustment of unified accounting system with the theoretical frame of the accounting. The second research is on the experiment of Iraq in making the accounting rules and standards and how these are adjusted with international accounting standards. The third research is on the adjustment of unified accounting system with international accounting standards.The fourth chapter discusses the practical side of evaluating the integrated accounting system in light of accounting theory and international and Iraqi accounting standards by practical study to the academic and professional application, and then analyzing theanswers of the questionnaires with output analysis. This chapter has three researches too. The first one is on the evaluation of adjustment of accounting system in light of the accounting theory.The second is dealing with the evaluation of the unified accounting system in light of Iraqi accounting rules and standards. The third research is discussing the adjustment of unified accounting system in light of the international accounting.The study is ended with the fifth chapter, which is concentrated on demonstrating the important conclusions that the study reached. Thereby the important recommendations and suggestions to which the study reached in order to participate in developing the accounting in Iraq so that it could be in its expected real role.
