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Proposed mechanism to chang the reality of the accounting organization in Iraq
آلية مقترحة لتغيير واقع التنظيم المحاسبي في العــــــراق

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Abstract

This Research aims at studying the gap between accounting paradigm in Iraq (the uniform accounting system) and International accounting paradigm (International Accounting Standard/IAS and International financial reporting standards/IFRS).The gap extending gradually because of stability of the first paradigm for more 30 years otherwise the second paradigm which is improved and developed continuously, therefore this research tries to introduce solution to this gap according to the theory of scientific knowledge –approach of science revolutions,Which refer to that change procedure should occure all at once ( that doesn’t mean it must occore at the moment) because of Incommensurability between the competitive paradigms ,So this research produced an offer for revolutional changes including the Iraq environmential new changes during our present century, as well as it offers suggestion to achieve change procedure (by adopting the international paradigm)which were formed according to real experiements of many countries to be legal and specify who is responsible for administration which runs change procedure,observation of application,educational programs and training to get new paradigm which doesn’t conflict Iraq law.

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2015 (1)