research centers


Search results: Found 2

Listing 1 - 2 of 2
Sort by

Article
Contemporary Enviromental Development and Their Impact on the Financial Reporting System
التطورات البيئية المعاصرة وانعكاساتها

Authors: عبد الحسين توفيق شبلي --- عباس حميد يحيى التميمي
Journal: journal of Economics And Administrative Sciences مجلة العلوم الاقتصادية والإدارية ISSN: 2227 703X / 2518 5764 Year: 2013 Volume: 19 Issue: 72 Pages: 356-372
Publisher: Baghdad University جامعة بغداد

Loading...
Loading...
Abstract

The developments of technology and information that is sweeping the world based on the factors of pressure on the accounting profession in general, and the authors of the accounting information. That becouse the makers of administrative decisions have become in need of new information fit and the environmental situation of the new competition and try to enter new markets, hence the existing system of financial reporting trying to adapt the new situation and trying to overcome criticism of the financial reporting of traditional and which is confined only to the reporting of information Finance and neglect non-financial information, as well as lack of interest in reporting on intangible assets, in addition to not reporting the information for the future. Therefore, to provide objective information and air conditioning system of financial reporting is one of the priorities of the accounting profession in the coming years, because the information that reflect the reality of unity in the knowledge economy is the lifeblood of decision makers in these units.

تشكل التطورات التكنولوجيا والمعلوماتية التي تجتاح العالم عوامل ضغط على القائمين على مهنة المحاسبة بشكل عام ، وعلى معدي المعلومات المحاسبية . ذلك إن متخذي القرارات الإدارية صاروا بحاجة إلى معلومات جديدة تتلائم والوضع البيئي الجديد من منافسة شديدة ومحاولة الدخول لأسواق جديدة ، وعليه فان على القائمين على نظام الإبلاغ المالي محاولة التكيَف والوضع الجديد ومحاولة تجاوز الانتقادات التي توجه إلى الإبلاغ المالي التقليدي ومنها اقتصاره فقط على الإبلاغ عن المعلومات المالية وإهماله المعلومات غير المالية ، وكذلك عدم اهتمامه بالإبلاغ عن الأصول غير الملموسة ، إضافة إلى عدم ابلاغه عن معلومات تتعلق بالمستقبل . وعليه فان تقديم معلومات موضوعية وتكييف نظام الإبلاغ المالي يعد من اولويات مهنة المحاسبة خلال السنوات القادمة ، لان المعلومات التي تعبر عن واقع الوحدة في ظل الاقتصاد المعرفي تمثل شريان الحياة بالنسبة لمتخذي القرارات في هذه الوحدات .


Article
The Role of Knowledge Economy in Financial Reporting System Development proposed model ""
دور اقتصاد المعرفة في تطوير نظام الابلاغ المالي أنموذج مقترح

Authors: بشرى نجم عبد الله المشهداني --- محمد ابراهيم علي
Journal: journal of Economics And Administrative Sciences مجلة العلوم الاقتصادية والإدارية ISSN: 2227 703X / 2518 5764 Year: 2012 Volume: 18 Issue: 67 Pages: 361-381
Publisher: Baghdad University جامعة بغداد

Loading...
Loading...
Abstract

Abstract This world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of the knowledge economy and meets the needs of those investors. This research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy, depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of the level of their awareness. The information includes aggregated information prepared according to international accounting standard (1) which prepares a comparable financial statements among the local and international economic units. In addition to other disaggregated data about different financial and nonfinancial events which are able to be updated instantaneously within the published database on internet . The user of the information has the option to choose the information,data and prepare a financial statements which agree with the models of the user decisions.

Listing 1 - 2 of 2
Sort by
Narrow your search

Resource type

article (2)


Language

Arabic (1)

Arabic and English (1)


Year
From To Submit

2013 (1)

2012 (1)