ظاهرة التسوق المحاسبي ومدى امكانية وجودها في العراق

Abstract

Abstract Shopping accounting phenomenon is considered an expression of the method is left to market regulation under which accounting and its applications and information in the community assuming non-Abstract Shopping accounting phenomenon is considered an expression of the method is left to market regulation under which accounting and its applications and information in the community assuming non-interference of the state in this process. This method is one of the methods of organization, but it carries with it a struggle between the forces of supply and demand that appear Heima could have assumed that the parties to the conflict to show a pattern of organization aims to expand the self-interest of these parties once the commitment to market rules. Also, this method, which represents the embodiment of the shopping phenomenon expresses many data perhaps the most important faith community the ability of the market to regulate accounting and therefore entrusted with the task of this kind and that the standard of success and failure is the extent of the market's ability to meet the requirements of society. The researchers have studied the phenomenon of shopping accounting and identified the factors that they thought wherever it is present, powerful and influential, the shopping phenomenon accounting method would be appropriate to regulate the accounting and these factors are: the external auditor and the company's management and the capital market and the diversity of the accounting application. Conversely, where it weakens the strength and the presence and influence of these factors, there is a belief that there are no shopping opportunities for the emergence of the phenomenon of accounting. The last determinant of the presence or absence of a phenomenon is the effect of legal restrictions, which violates the very nature of the four factors above. The primary objective of the study is to determine the impact of these factors on the presence or absence of a phenomenon in Iraq and thus access to the conclusion of the ability of the market to regulate accounting. The researchers have concluded that a set of conclusions highlighted the impact of the five factors where indicated study, which tested in the light of a sample of university professors, accountants, legal opinions to the power of the impact of legal restrictions in the absence of the phenomenon and boosting the weakness of the role of the external auditor and management and capital market and lack of application diversity Accounting, which collectively formed a barrier to the existence of the phenomenon should not prevail in an environment such as Iraq. These results highlighted the need to beware of criticizing the role of the auditor, management or market or government interference in the exercise of influence in the absence of a phenomenon in the belief that these roles and as far as the phenomenon such as a very important shopping accounting in Iraq. interference of the state in this process. This method is one of the methods of organization, but it carries with it a struggle between the forces of supply and demand that appear Heima could have assumed that the parties to the conflict to show a pattern of organization aims to expand the self-interest of these parties once the commitment to market rules. Also, this method, which represents the embodiment of the shopping phenomenon expresses many data perhaps the most important faith community the ability of the market to regulate accounting and therefore entrusted with the task of this kind and that the standard of success and failure is the extent of the market's ability to meet the requirements of society. The researchers have studied the phenomenon of shopping accounting and identified the factors that they thought wherever it is present, powerful and influential, the shopping phenomenon accounting method would be appropriate to regulate the accounting and these factors are: the external auditor and the company's management and the capital market and the diversity of the accounting application. Conversely, where it weakens the strength and the presence and influence of these factors, there is a belief that there are no shopping opportunities for the emergence of the phenomenon of accounting. The last determinant of the presence or absence of a phenomenon is the effect of legal restrictions, which violates the very nature of the four factors above. The primary objective of the study is to determine the impact of these factors on the presence or absence of a phenomenon in Iraq and thus access to the conclusion of the ability of the market to regulate accounting. The researchers have concluded that a set of conclusions highlighted the impact of the five factors where indicated study, which tested in the light of a sample of university professors, accountants, legal opinions to the power of the impact of legal restrictions in the absence of the phenomenon and boosting the weakness of the role of the external auditor and management and capital market and lack of application diversity Accounting, which collectively formed a barrier to the existence of the phenomenon should not prevail in an environment such as Iraq. These results highlighted the need to beware of criticizing the role of the auditor, management or market or government interference in the exercise of influence in the absence of a phenomenon in the belief that these roles and as far as the phenomenon such as a very important shopping accounting in Iraq.