المداخل الاقتصادية لنظرية المحاسبة ودورها في صياغة انموذج توافقي بين المحاسبة الجزئية والمحاسبة الكلية == The Role of Economic Approaches In Accounting Theory To The Construction of Harmonized Model Between Microaccounting & Macroaccounting
Author name:
سعد سلمان عواد المعيني
Supervisor name:
نصيف جاسم محمد علي الجبوري
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T3728 - p.pdf
Abstract:
Owing to economic changes in modern societies and the appearance of large companies, the economic entities have had a wide influence, either from the point of view of the national economy as a whole or at the numerous interested parties (stakeholders) in follow up activities of these entities.There is an opinion (normative view) that one of the objectives of accounting is to direct the behavior of the individuals and companies towards specific economic policies. An economic policy may require a high capital expenditure and a high income distribution in the circumstances of deflation and control (constraint) of investments during periods of inflation. The policy of income smoothing through the use of hidden reserves, investment credit, and the capitalization of research and development costs are best examples in this regards. The major objective of this study is to construct an accounting model which is able to satisfy the information needs of different parties, and at the same time maintenance to the current basic elements conceptual framework of accounting. The construction of this model depends on economic variables which affect the formation of accounting objectives, concepts, and methods of measurement and disclosure, in addition, it takes into consideration the specific environment of developing countries which Iraq is one of them. Were the capital market is weak, and the inability of market mechanism to play an important role in the allocation of resources in an efficient way, and the dependence of their economy on natural resources. This study is based on the main assumption '' Accounting concepts and practices derived from microeconomic & macroeconomic analysis '' followed by some secondary assumptions.To achieve the objectives of the study and to test its assumptions, the present study has been divided into seven chapters, the first chapter is for the methodology and previous studies. The second is for the theoretical background of conceptual framework for what the study classified as microaccounting and macroaccounting.The third chapter deals with the economic approaches of accounting theory. The fourth chapter focuses on the role of these approaches in the construction of the models of the financial reporting through a comparative analysis of the models of elected countries, including United States of America, Netherlands, Japan, and France. The field work contains two chapters (fifth & sixth), the fifth examines the relationship between economic environment and regulation of accounting in Iraq, and its reflection on the current accounting practices. The sixth chapter verifies coefficients relationship between the elements of the financial reporting model by using the statistical methods. The seventh (last) chapter introduces the suggested model, conclusion and recommendations. The most important conclusions are as following : 1. The dependence of microeconomic approaches , in accounting theory on the competitive structure as a model for theorizing, is a clear pondered over in abstract ,compared with real world where competition is absent sometimes, and monopolies exist in many times, and related the competitive structure with political, social, and legal factors in all times. 2. The appearance of macroeconomic approaches in accounting theory was caused by two main factors : A. The emergence of new social goals for business organizations and society as a whole.B. The appreciation of political influence by society in general and by those concerned with accounting and setters of accounting standards. Hence these parties adduce his efforts to clarify and solve economic and social issues through these approaches.The study offered a number of recommendations such as : 1. The necessity benefits from different economic environment variables included in this study, especially characteristics of each economy, as well as addition the economic behavior of individuals, in order to construct accounting models. 2. Specification of the parties affected by accounting standards and determine economic and social relationship which bind these parties before choosing the suitable approach to formulate and setting accounting standards. 3. The study of probable economic consequences of the accounting standards, before issuing it. Because there are no accounting standards which has an equal effect on all parties, the accounting standards may lead to re - distribution of wealth and income at entity level and at the economy as a whole
