التكلفة الاستبدالية كمدخل للقياس المحاسبي في تعزيز الخصخصة كخيار اصلاحي للوحدات المتعثرة

Abstract

The role of the alternatives accounting measurements in promoting privatization as an reform option for troubled reformer units Abstract:The current research is aimed of testing and make accounting standards alternative applicable depending on the information promotes privatization as a way for reforming stalled Iraqi economic units the research problem focused on achieving weak Iraqi economic units and is not encouraging returns since (2003) and so far, prompting managers of those units to thought about the privatization of these units, but the face of faltering in those units needed to shed light on the accounting measurement alternatives and try to make it compatibility with the modalities of the reform of those units, including the privatization of the promotion being a common economic ways to reform the Iraqi environment, in order to assess whether the reform method actually used in the Iraqi economic units fit with the measurement alternative preparation to reach Steps application of accounting measurement alternative entrance to reform troubled Iraqi economic units. We take into consideration financial indicators for the Cement Plant of Karbala, according to the entrance of the historical cost (user actually) and the entrance to the replacement cost (alternative accounting measurement) and compare them with each other to test the hypothesis, the research reached to a set of conclusions and the most prominent are the following:1.The privatization method (the authority or power of attorney) in all its branches is suitable for the Iraqi environment and we can choose one of its branches by type of activity, which wants to be the privatization, because the condition of staging and not style complete change (shock) method also takes into account the political, economic and social conditions for the Iraqi environment in the implementation of method, since the government did not withdraw entirely from the public sector but remained retain the role of the supervisor and the observer on the final result.2. The application of the replacement cost of the entrance requires the existence of a market where a clear price for each similar assets owned by the economic unit, but this is in practice difficult to verify, which calls for the formation of specialized committees for it or refer to the entry prices (original purchase price) and that means back the entrance to the historical cost or private purchasing power index.The research reached to a set of recommendations which are the following:1.The choice of a type of privatization (methods of privatization) as a way of economic reform should be in harmony with one accounting measurement alternatives, especially (replacement cost) the subject of current research that is consistent with it through the provision of accounting information that strengthens management option in choosing the Reform way of privatization .2. Reform the decision must be a collective decision in any unit of economic, through the cooperation of accountants with the senior management of providing financial information and accounting help the administration to the implementation of selected reform the way congruent with that information and dealing with the faltering Iraqi economic unity.Keywords :Alternative Accounting measurements/ Privatization/ Economic reform